Chapter 3.50
ADDITIONAL SALES AND USE TAX
3.50.000 Chapter Contents
Sections:
3.50.010 Imposition of sales and use tax.
3.50.020 Rate of tax imposed.
3.50.030 Administration and collection of tax.
3.50.040 Consent to inspection of records.
3.50.050 Authorizing execution of contract for administration.
3.50.060 Special initiative.
3.50.070 Penalties.
3.50.080 Effective date.
3.50.010 Imposition of sales and use tax
In addition to any other sales and use tax imposed under this title, 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 Olympia. 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. 4410 §1(part), 1983).
3.50.020 Rate of tax imposed
The rate of the tax imposed by Section 3.50.010 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 tax or use tax imposed by Thurston County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive fifteen percent of the tax imposed by Section 3.50.010; provided, further, that during such period as there is in effect a sales tax or use tax imposed by Thurston County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by Section 3.50.010 that amount of revenues equal to fifteen percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session.
(Ord. 4410 §1(part), 1983).
3.50.030 Administration and collection of tax
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.
(Ord. 4410 §1(part), 1983).
3.50.040 Consent to inspection of records
The city of Olympia 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. 4410 §1(part), 1983).
3.50.050 Authorizing execution of contract for administration
The mayor and clerk-treasurer are authorized to enter into a contract with the Department of Revenue for the administration of this tax.
(Ord. 4410 §1(part), 1983).
3.50.060 Special initiative
This chapter shall be subject to a special initiative. The number of registered voters needed to sign a petition for special initiative shall be twenty-five percent of the total number of votes cast for all candidates for mayor at the last preceding city election. If a special initiative petition is filed with the city council, the operation of this chapter shall not be suspended pending a final decision on the disposition of the special initiative. The procedures for initiative contained in RCW 35.17.240 through 35.17.360 shall apply to any such special initiative petition.
(Ord. 4410 §1(part), 1983).
3.50.070 Penalties
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, and upon conviction thereof shall be fined no more than five hundred dollars or imprisoned for not more than six months, or be punished by both such fine and imprisonment.
(Ord. 4410 §1(part), 1983).
3.50.080 Effective date
This chapter shall take effect April 1, 1983.
(Ord. 4410 §1(part), 1983).