Chapter 3.20
ADDITIONAL 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 Contract for administration of tax by state.
3.20.060 Provisions subject to special referendum.
3.20.010 Imposition of sales or use tax.
There is 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. The tax shall be imposed upon and collected from those persons from whom the state sales tax is collected pursuant to Chapters 28.08 and 82.12 RCW. (Ord. 2108 § 1, 1983).
3.20.020 Rate of tax imposed.
The rate of the tax imposed by MVMC 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 Skagit 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 MVMC 3.20.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by Skagit 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 rate imposed by MVMC 3.20.010 that amount of revenue 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. 2108 § 2, 1983).
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. 2108 § 3, 1983).
3.20.040 Consent to 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. 2108 § 4, 1983).
3.20.050 Contract for administration of tax by state.
The mayor and clerk-treasurer are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 2108 § 5, 1983).
3.20.060 Provisions subject to special referendum.
The ordinance codified in this chapter shall be subject to a special referendum procedure. The number of registered voters needed to sign a petition for special referendum shall be 15 percent of the total number of names of persons listed as registered voters within the city on the day of the last preceding municipal general election. If a special referendum petition is filed with the city clerk treasurer, who shall be the filing officer for purposes of the referendum procedure, said ordinance shall be subject to ratification or repeal depending on the final vote at an election held for that purpose. The procedure for referendum contained in Section 2, Chapter 99, Laws of 1983, Regular Session and Chapter 3.28 MVMC shall apply to such a petition. (Ord. 2108 § 6, 1983).
3.20.070 Violation – Penalty.
Any seller who fails 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 shall be guilty of a misdemeanor, and upon conviction thereof shall be fined no more than $500.00 or imprisoned for not more than six months, or by both such fine and imprisonment. (Ord. 2108 § 7, 1983).