Chapter 3.12
ADDITIONAL SALES OR USE TAX
Sections:
3.12.030 Special initiative procedure required.
3.12.040 Notice to citizens of initiative procedure.
3.12.050 Collection and administration.
3.12.060 Department of Revenue procedures adopted.
3.12.070 Mayor authorized to contract with Department of Revenue.
3.12.010 Imposed.
In addition to the sales or use tax imposed under Chapter 3.08, there is imposed an additional sales or use tax, as the case may be, pursuant to Section 17(2) of ESB No. 4972, amending RCW 82.14.030, upon every taxable event 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. 392 § 1, 1982)
3.12.020 Rate.
The rate of the tax imposed by Section 3.12.010 is as follows:
A. One half of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax), 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 under subsection 17 (2) of ESB No. 4972, adopting RCW 82.14.030(2), the county shall receive fifteen percent of the city tax so imposed, or fifteen percent of the rate of tax imposed by the county, whichever is less. (Ord. 392 § 2, 1982)
3.12.030 Special initiative procedure required.
The fixing and imposition of tax pursuant to Sections 3.12.010 and 3.12.020 are subject to approval or rejection by the voters by a special initiative procedure. 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. (Ord. 409 § 1, 1982: Ord. 392 § 3, 1982)
3.12.040 Notice to citizens of initiative procedure.
The citizens of the city are put on notice that this chapter is subject to the initiative procedure described in Section 3.12.030 which is adopted pursuant to Section 19, ESB No. 4972, 1982 First Special Session. (Ord. 392 § 6, 1982)
3.12.050 Collection and administration.
The Washington State Department of Revenue is designated as agent for the city for the purpose of collection and administration of the tax levied in this chapter at no cost to the city. (Ord. 392 § 7, 1982)
3.12.060 Department of Revenue procedures adopted.
All definitions, rules, forms, recording procedures and regulation procedures adopted by the Department of Revenue for the administration of RCW Chapters 82.08, 82.12, and 82.32, are adopted for the purposes of administration and collection of the tax levied under this chapter. The administrative provisions contained in the chapter shall apply with respect to the administration and collection of the tax by the Department of Revenue. (Ord. 392 § 8, 1982)
3.12.070 Mayor authorized to contract with Department of Revenue.
If necessary, the mayor is authorized to contract with the Department of Revenue for administration of the tax imposed by this chapter. (Ord. 392 § 9, 1982)