Chapter 3.06
ADDITIONAL SALES AND USE TAX*
Sections:
3.06.010 Imposition of sales or use tax.
3.06.030 Administration and collection of tax.
3.06.040 Effective date for collection.
3.06.050 Consent to inspection of records.
3.06.060 Contract for administration authorized.
3.06.070 Referendum procedure.
* For basic sales and use tax provisions, see Ch. 1.08.
3.06.010 Imposition of sales or use tax.
There is hereby 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 Othello. The tax shall be imposed upon and collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 1407 § 4 (part), 2014: Ord. 718 § 1, 1985).
3.06.020 Rate of tax imposed.
The rate of the tax imposed by Section 3.06.010 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 Adams 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 3.06.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by Adams 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 3.06.010 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. 1407 § 4 (part), 2014: Ord. 718 § 2, 1985).
3.06.030 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. 1407 § 4 (part), 2014: Ord. 718 § 3, 1985).
3.06.040 Effective date for collection.
The designated date to begin collection for this chapter, as set in accordance with the Department of Revenue, shall be October 1, 1985. (Ord. 1407 § 4 (part), 2014: Ord. 724, 1985: Ord. 718 § 10, 1985).
3.06.050 Consent to 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. (Ord. 1407 § 4 (part), 2014: Ord. 718 § 4, 1985).
3.06.060 Contract for administration authorized.
The mayor and administrator are hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 1407 § 4 (part), 2014: Ord. 718 § 5, 1985).
3.06.070 Referendum procedure.
(a) The ordinance codified in this chapter shall be subject to a referendum procedure. Any referendum petition to repeal the said ordinance or alter the rate of the tax authorized by said ordinance shall be filed with the Adams County auditor within seven days of May 21, 1985, the date of passage of Ordinance 718. The Adams County auditor, within ten days, shall then confer with the petitioner concerning form and style of the petition, issue an identification number for the petition, and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure will result in the tax or tax rate increase being imposed and a negative answer to the question and a negative vote on the measure will result in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within this ten-day period.
(b) After notification, the petitioner shall have thirty days in which to secure on petition forms the signatures of not less than fifteen percent of the registered voters of the city, and to file the signed petitions with the Adams County auditor. Each petition form shall contain the ballot title and the full text of the measure to be referred. If sufficient valid signatures are properly submitted, the Adams County auditor shall submit the referendum measure to the city voters at a general or special election held on one of the dates provided in RCW 29.13.010, as determined by the city council. This election shall not take place later than one hundred twenty days after the signed petition has been filed with the Adams County auditor. (Ord. 1407 § 4 (part), 2014: Ord. 721 § 1, 1985: Ord. 718 § 6, 1985).
3.06.080 Violation—Penalty.
It is unlawful for any seller to fail or refuse to collect taxes with intent to violate the provisions of this article, or to gain some advantage or benefit, whether direct or indirect, or for any buyer to refuse to pay any tax due under the provisions of this article. Any person or entity violating any provision of this article shall be guilty of a misdemeanor, and upon conviction thereof, punished pursuant to Washington state law or city ordinance. (Ord. 1407 § 4 (part), 2014: Ord. 718 § 7, 1985).