Chapter 3.48
SALES AND USE TAX

3.48.000    Chapter Contents

Sections:

3.48.010    Imposed.

3.48.020    Rate.

3.48.030    Administration and collection.

3.48.040    Inspection of city records.

3.48.050    Contract with state.

3.48.060    Penalty for violation.

3.48.010 Imposed

There is imposed a sales or use tax, as the case may be, on 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 RCW Chapters 82.08 and 82.12.

(Ord. 3577 §1, 1970).

3.48.020 Rate

The rate of the tax imposed by Section 3.48.010 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 Thurston County, the rate of tax imposed by this chapter shall be four hundred twenty-five one-thousandths of one percent.

(Ord. 3577 §2, 1970).

3.48.030 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. 3577 §3, 1970).

3.48.040 Inspection of city 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. 3577 §4, 1970).

3.48.050 Contract with state

The mayor and city clerk-treasurer are authorized to enter into a contract with the Department of Revenue of the State of Washington for the administration of the tax imposed in this chapter.

(Ord. 3577 §5, 1970).

3.48.060 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 under this chapter is guilty of a misdemeanor and on conviction thereof in the police court of the city, shall be fined not more than five hundred dollars.

(Ord. 3577 §6, 1970).