Chapter 3.20
SALES AND USE TAX
Sections:
3.20.030 Administration and collection.
3.20.040 State inspection of records.
3.20.050 Administrative agreement with state.
3.20.010 Imposed.
There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, occurring within the city. 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. 176 § 1, 1970)
3.20.020 Rate.
The rate of the tax imposed by LFPMC 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 or use tax imposed by the county, the rate of tax imposed by this chapter shall be four hundred twenty-five one-thousandths of one percent. (Ord. 176 § 2, 1970)
3.20.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. (Ord. 176 § 3, 1970)
3.20.040 State inspection of records.
The city 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. 176 § 4, 1970)
3.20.050 Administrative agreement with state.
Pursuant to the requirements of Chapter 94, Laws of 1970, First Extraordinary Session, the mayor of the city is authorized to enter into an administrative agreement with the State Department of Revenue for administration of the tax. (Ord. 176 § 5, 1970)
3.20.060 Violations.
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter is guilty of a misdemeanor. (Ord. 176 § 6, 1970)