Chapter 3.05
SALES OR USE TAX
Sections:
Article I. Sales or Use Tax
3.05.030 Administration and collection.
3.05.040 Inspection of records.
3.05.050 Contract with state for collection and administration.
Article II. Additional Tax
3.05.090 Administration and collection.
Article I. Sales or Use Tax
3.05.010 Imposition.
There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Section 3, Chapter 94 of Laws of 1970, First Extraordinary Session, occurring within the city of La Center. The tax is imposed upon and shall be collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. [Ord. VIII-2-1 § 1, 1971.]
3.05.020 Rate.
The rate of the tax imposed by LCMC 3.05.010 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 or use tax imposed by Clark County, Washington, the rate of tax imposed by this article shall be four hundred twenty-five one-thousandths of one percent. [Ord. VIII-2-1 § 2, 1971.]
3.05.030 Administration and collection.
The administration and collection of the tax imposed by this article shall be in accordance with the provision of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. [Ord. VIII-2-1 § 3, 1971.]
3.05.040 Inspection of records.
The city consents to the inspection of such records as are necessary to qualify the city for inspection of records for the Department of Revenue, pursuant to RCW 82.32.330. [Ord. VIII-2-1 § 4, 1971.]
3.05.050 Contract with state for collection and administration.
The mayor of the city of La Center and the clerk/treasurer thereof, are authorized and directed to enter into a contract with the state of Washington, Department of Revenue, for collection and administration of the tax therein levied. [Ord. VIII-2-1 § 5, 1971.]
3.05.060 Violation – Penalty.
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this article or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this article shall be guilty of a misdemeanor and under conviction shall be punished by a fine of not to exceed $500.00 or by imprisonment for a term not to exceed 60 days or both such fine or imprisonment. [Ord. VIII-2-1 § 6, 1971.]
Article II. Additional Tax
3.05.070 Imposed.
The council of the city of La Center does impose and levy an additional sales or use tax, as the case may be, upon every taxable event occurring within the city as defined by Chapter 82.14 RCW. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. [Ord. VIII-2-2 § 1, 1983.]
3.05.080 Rate.
The tax imposed by this article shall be in addition to the sales and use tax imposed by LCMC 3.05.010, the tax being at the additional rate of one-half of one percent of the selling price or value of the article used, as the case may be. [Ord. VIII-2-2 § 2, 1983.]
3.05.090 Administration and collection.
Administration and collection of the tax imposed by this article shall be in accordance with state law; the effective date for collection of the additional tax shall be July 1, 1983. [Ord. VIII-2-3 § 1, 1983; Ord. VIII-2-2 § 1, 1983.]
3.05.100 Effective date.
The tax imposed under provisions of this article shall, pursuant to its state enabling legislation, not go into effect before 30 days from the time of final passage and publication thereof and, during the interim, is subject to the initiative and referendum procedures provided for by RCW 35A.11.100 and as hereafter amended. [Ord. VIII-2-2 § 4, 1983.]