Chapter 3.32
SALES AND USE TAX ESB 4972
Sections:
3.32.040 Department of Revenue Designated as Agent
3.32.050 Administration and Collection
3.32.010 Imposition.
Pursuant to Section 17 of Engrossed Senate Bill No. 4972, amending RCW 82.14.030, a sales and use tax is hereby fixed and imposed by the City. Said tax shall be collected from those persons who are taxable by the State of Washington pursuant to Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the City.
3.32.020 Rate.
The rate of such tax imposed shall be as follows:
a. 5/10ths of 1% of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); Provided that during such period as there is in effect a sales or use tax imposed by Snohomish County under Subsection 17 (1) of Engrossed Senate Bill No. 4972, amending RCW 82.14.030, the City tax shall be four hundred eighty-five/one thousandths (485/1000ths) of 1% and, in addition
b. 5/10ths of 1% of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided that during such period as there is in effect a sales or use tax imposed by Snohomish County under Subsection 17 (2) of Engrossed Senate Bill No. 4972, adopting RCW 82.14.030 (2) the County shall receive 15% of the City tax so imposed, or 15% of the rate of the tax imposed by the County, whichever is less. (Ord. 214, 1982)
3.32.030 Voter Approval.
The fixing and imposition of tax pursuant to Subsection 3.32.020 (b) of this Chapter shall be subject to approval or rejection by the voters by a special initiative procedure hereby provided. If the voters of the City otherwise possess the general power of initiative on City matters, this special initiative procedure shall conform to the requirements of that procedure. If the voters of the City do not otherwise possess the general power of initiative on City matters, this special initiative procedure shall conform to the requirements and procedures for initiative petitions provided for code cities in RCW 35A.11.100, which incorporates RCW 35.17.240 through 35.17.360, as now or hereafter amended, by reference, all as specified in Section 19 of Engrossed Senate Bill No. 4972. (Ord. 214, 1982)
3.32.040 Department of Revenue Designated as Agent.
The Washington State Department of Revenue is hereby designated as agent for the City for the purpose of collection and administration of the tax levied herein at no cost to the City. (Ord. 214, 1982)
3.32.050 Administration and Collection.
All definitions, rules, forms, recording procedures and regulations adopted by the Department of Revenue for the administration of Chapters 82.08, 82.12, and 82.32 RCW are hereby adopted for the purposes of administration and collection of the tax levied herein. The administration provisions contained in said chapters shall apply with respect to the administration and collection of the tax by the Department of Revenue. (Ord. 214, 1982)