Chapter 3.135
SALES OR USE TAX
Sections:
Article I. Sales or Use Tax
3.135.030 Administration and collection regulations.
3.135.040 Inspection of City records.
3.135.050 Contract with Department of Revenue.
Article II. Additional One-Half Cent Sales Tax
3.135.080 Administration and collection regulations.
3.135.090 Inspection of City records.
3.135.100 Contract with Department of Revenue.
Article I. Sales or Use Tax
3.135.010 Imposition.
There is hereby 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 of Mountlake Terrace. 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. 721 § 1, 1970).
3.135.020 Rate.
The rate of the tax imposed by MTMC 3.135.010 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 Snohomish County, the rate of tax imposed by this article shall be four hundred twenty-five/one thousandths of one percent. (Ord. 721 § 2, 1970).
3.135.030 Administration and collection regulations.
The administration and collection of the tax imposed by this article shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. (Ord. 721 § 3, 1970).
3.135.040 Inspection of City records.
The City 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. 721 § 4, 1970).
3.135.050 Contract with Department of Revenue.
The City Manager is hereby authorized to enter into the contract with Department of Revenue for administration of the tax. (Ord. 721 § 5, 1970).
Article II. Additional One-Half Cent Sales Tax*
*See MTMC 3.145.010 for provisions regarding taxes levied on public utility districts.
3.135.060 Imposition.
There is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Section 4, Chapter 94, Laws of 1970, First Extraordinary Session, as amended by the Laws of the State of Washington 1982, RCW 82.14.030, occurring within the City of Mountlake Terrace. 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. 1468 § 1, 1982).
3.135.070 Rate.
The rate of the tax imposed by MTMC 3.135.060 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 composed by Snohomish County, a rate of tax imposed by this article shall be four hundred twenty-five/one thousandths of one percent. (Ord. 1468 § 2, 1982).
3.135.080 Administration and collection regulations.
The administration and collection of the tax imposed by this article shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session, as amended. (Ord. 1468 § 3, 1982).
3.135.090 Inspection of City records.
The City hereby consents to the inspection of such records that are necessary to qualify the City for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 1468 § 4, 1982).
3.135.100 Contract with Department of Revenue.
The City Manager is hereby authorized to enter into a contract with the Department of Revenue for administration of the aforesaid tax. (Ord. 1468 § 5, 1982).