Chapter 1.08
SALES AND USE TAX
Sections:
1.08.030 Administration—Collection.
1.08.040 Inspection of records.
1.08.010 Imposed.
There is hereby 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 city of Othello. 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. 422 § 1, 1971).
1.08.020 Rate.
The rate of the tax imposed by Section 1.08.010 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 Adams County, the rate of tax imposed by this chapter shall be four hundred twenty-five/one-thousandths of one percent. (Ord. 422 § 2, 1971).
1.08.030 Administration—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. 422 § 3, 1971).
1.08.040 Inspection of records.
The city of Othello hereby 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. The mayor of the city of Othello is hereby authorized to enter into the contract with Department of Revenue for administration of the tax. (Ord. 422 § 4, 1971).
1.08.050 Violation.
Any seller who fails to 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. 422 § 5, 1971).