Chapter 3.20
SALES OR USE TAX
Sections:
3.20.010 Imposition of sales or use tax.
3.20.030 Administration and collection of tax.
3.20.040 Consent to inspection of records.
3.20.050 Authorizing execution of contract for administration.
3.20.010 Imposition of sales or use tax.
There is hereby imposed a sales or use tax, as the case may be as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the city of Kittitas. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 348 § 1, 1985).
3.20.020 Rate of tax imposed.
The rate of the tax imposed by KMC 3.20.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be; provided, however, that during such period as there is in effect a sales tax or use tax imposed by Kittitas County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session, at a rate equal to or greater than the rate imposed by this section, the county shall receive 15 percent of the tax imposed by KMC 3.20.010; provided further, that during such period as there is in effect a sales tax or use tax, imposed by Kittitas County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session, at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by KMC 3.20.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 348 § 2, 1985).
3.20.030 Administration and collection of tax.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 348 § 3, 1985).
3.20.040 Consent to inspection of records.
The city of Kittitas hereby consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 348 § 4, 1985).
3.20.050 Authorizing execution of contract for administration.
The mayor and clerk are hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 348 § 5, 1985).