Chapter 3.08 SALES AND USE TAX

The city of North Bend elects to fix and impose a sales and use tax as established by the taxes, rates and fees schedule adopted by ordinance and an additional sales and use tax as established by the taxes, rates and fees schedule adopted by ordinance and to contract with the department of revenue for collection of the tax, pursuant to RCW 82.14.050. (Ord. 1237 § 2 (part), 2005: Ord. 1045 § 1, 1998).

3.08.080 Mayor’s authority to contract.

The mayor is hereby authorized to execute a contract with the Department of Revenue, state of Washington, for the administration and collection of the tax imposed by NBMC 3.08.070. (Ord. 1045 § 2, 1998).

3.08.090 Adoption by reference.

The Contract No. AGR97112 (attached to the ordinance codified in this section as Exhibit A²) between the Department of Revenue, state of Washington, and the city of North Bend is hereby adopted by reference and fully incorporated herein. (Ord. 1045 § 3, 1998).

3.08.110 Additional sales and use taxes – Imposed.

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 of North Bend. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 564 § 1, 1982).

3.08.120 King County to receive portion when.

During such period as there is in effect a sales tax or use tax imposed by King County under RCW 82.14.030, at a rate equal to or greater than the rate imposed by the taxes, rates and fees schedule adopted by ordinance, the county shall receive 15 percent of the tax; provided further, that during such period as there is in effect a sales tax or use tax imposed by King County under RCW 82.14.030, at a rate which is less than the rate imposed by the taxes, rates and fees schedule adopted by ordinance, the county shall receive from the tax that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under RCW 82.14.030. (Ord. 1237 § 2 (part), 2005: Ord. 564 § 2, 1982).

3.08.130 Additional sales and use taxes – Administration and collection.

The administration and collection of the tax imposed by NBMC 3.08.110 through 3.08.170 shall be in accordance with the provisions of RCW 82.14.050. (Ord. 564 § 3, 1982).

3.08.140 Additional sales and use taxes – Consent to inspection of records.

The city of North Bend hereby consents to the inspection of such records as are necessary to qualify the city for inspection of records for, of or by the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 564 § 4, 1982).

3.08.150 Additional sales and use taxes – Execution of contract for administration.

The mayor and finance director are authorized to enter into a contract with the Department of Revenue for the administration of the tax set out in NBMC 3.08.110 through 3.08.170. (Ord. 1505 § 2 (part), 2013; Ord. 1426 § 4 (part), 2011; Ord. 1203 § 1 (part), 2003; Ord. 564 § 5, 1982).

3.08.160 Additional sales and use taxes – Special initiative.

The ordinance codified in NBMC 3.08.110 through 3.08.170 shall be subject to a special initiative. The number of registered voters needed to sign a petition for special initiative 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 initiative petition is filed with the city council, the operation of the ordinance codified in NBMC 3.08.110 through 3.08.170 shall not be suspended pending a final decision on the disposition of the special initiative. The procedures for initiative contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 579 § 1, 1982: Ord. 564 § 6, 1982).

3.08.170 Additional sales and use taxes – Violation deemed misdemeanor.

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of the ordinance set out in NBMC 3.08.110 through 3.08.170 or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under said sections, shall be guilty of a misdemeanor. (Ord. 564 § 7, 1982).

For statutory provisions authorizing cities to impose sales and use taxes, see generally Chapter 82.14 RCW.

Exhibit A, attached to Ord. 1045, is on file in the city clerk’s office.