Chapter 3.10
ADDITIONAL SALES AND USE TAX
Sections:
3.10.030 Administration and collection.
3.10.040 Consent to inspection of records.
3.10.050 Authorization of execution of contract for administration.
3.10.060 Referendum petition to repeal procedure.
3.10.070 Method of budgeting tax revenues.
3.10.090 Penalty for violation.
3.10.010 Imposed.
There is imposed an additional 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 or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 706 § 1, 1987)
3.10.020 Rate.
The rate of the additional tax imposed by NMC 3.10.010 shall not exceed five-tenths of one percent of the sell price (in case of a sales tax) or value of the article used (in case of a use tax); provided, however, that in the event that Pend Oreille County imposes a sales and use tax as authorized by the Laws of 1982, First Extraordinary Session, Chapter 49, Section 17(2), at a rate equal to or greater than the rate imposed by this section, the county shall receive 15 percent of the city tax imposed by NMC 3.10.010; provided further, that in the event that Pend Oreille County imposes a sales and use tax as authorized by the Laws of 1982, First Extraordinary Session, Chapter 49, Section 17(2), at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by NMC 3.10.010 that amount of the revenues equal to 15 percent of the rate of tax imposed by the county as authorized by the Laws of 1982, First Extraordinary Session, Chapter 49, Section 17(2). (Ord. 706 § 2, 1987)
3.10.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 706 § 3, 1987)
3.10.040 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. 706 § 4, 1987)
3.10.050 Authorization of execution of contract for administration.
The mayor and clerk are authorized to enter into a contract with the Department of Revenue for the administration of the sales and use tax imposed by NMC 3.10.010, pursuant to RCW 82.14.050. (Ord. 706 § 5, 1987)
3.10.060 Referendum petition to repeal procedure.
This chapter shall be subject to approval or rejection by the registered voters of the city, under the referendum procedures provided in RCW 82.14.036. Any referendum petition to repeal the tax, or alter the tax rate imposed by this chapter shall be filed with the city clerk within seven days of the passage of the ordinance codified in this chapter. Within 10 days, the city clerk shall confer with the petitioner concerning form and style of the petition, issue an identification number for the petition and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure results in the tax or tax rate increase being imposed and a negative vote on the measure results in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within this 10-day period. After this notification, the petitioner shall have 30 days in which to secure on petition forms the signatures of not less than 15 percent of the registered voters within the city on the day of the last preceding city general election and to file the signed petitions with the city clerk. Each petition form shall contain the ballot title and the full text of the measure to be referred. The city clerk shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the city clerk shall submit the referendum measure to the city voters at a general or special election held on one of the dates provided in RCW 29.13.010 as determined by the city council, which election shall not take place later than 120 days after the signed petition has been filed with the city clerk. (Ord. 706 § 6, 1987)
3.10.070 Method of budgeting tax revenues.
During the first city council meeting in October of each year, the city council will determine whether the revenue from this second half-cent sales tax will be needed by the city for the following year. If the council determines that the revenue from the second half-cent sales tax will be needed, the council shall specify how the revenue will be distributed in the following year. For the purpose of this section, revenue shall mean all funds, including equalization payments if any, received by the city as a result of imposing this second half-cent sales tax. (Ord. 706 § 7, 1987)
3.10.090 Penalty for violation.
Any seller who fails or refuses 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. (Ord. 706 § 9, 1987)