Chapter 3.08
SALES OR USE TAX
Sections:
3.08.030 Administration and collection.
3.08.050 Inspection of records.
3.08.070 Violation deemed misdemeanor.
3.08.010 Imposed.
There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within the county. 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. 70-1 § 1, V-482, 1970).
3.08.020 Rate.
The rate of the tax imposed in OCC 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. (Ord. 70-1 § 2, V-482, 1970).
3.08.030 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. 70-1 § 3, V-482, 1970).
3.08.040 Credits.
There shall be allowed against the tax imposed by this chapter a credit for the full amount of any city sales or use tax imposed upon the same taxable event, as defined in RCW 82.14.020, upon which a tax is imposed by this chapter. (Ord. 70-1 § 4, V-482, 1970).
3.08.050 Inspection of records.
The county consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 70-1 § 5, V-482, 1970).
3.08.060 Contract authority.
The county commissioners are authorized to enter into a contract with the State Department of Revenue for the administration and collection of this tax in accordance with Chapter 94. (Ord. 70-1 § 6, V-482, 1970).
3.08.070 Violation deemed misdemeanor.
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 is guilty of a misdemeanor. (Ord. 70-1 § 7, V-482, 1970).