Chapter 3.08
SALES OR USE TAX
Sections:
3.08.040 Inspection of records.
3.08.010 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 RCW Chapters 82.08 and 82.12. (Ord. 188 § 1, 1970)
3.08.020 Rate.
The rate of the tax imposed by Section 3.08.010 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 chapter shall be four hundred twenty five one thousandths of one percent. (Ord. 188 § 2, 1970)
3.08.030 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. 188 § 3, 1970)
3.08.040 Inspection of records.
The city consents to the inspection of such records as are necessary to qualify the city for inspection of records by the Department of Revenue pursuant to RCW 82.32.330. (Ord. 188 § 4, 1970)
3.08.050 Mayor authorized.
The mayor is authorized to contract with the Department of Revenue of the state for administration of the tax imposed by this chapter. (Ord. 188 § 5, 1970)