Chapter 3.08
SALES AND USE TAX
Sections:
3.08.025 Additional sales and use tax – Imposition.
3.08.026 Additional sales and use tax – Rate.
3.08.030 Statutory compliance.
3.08.050 City manager authority.
3.08.060 Violation – Misdemeanor.
3.08.010 Tax imposed.
There is imposed and levied a sales or use tax, as the case may be, upon every taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, occurring within the city. The tax shall be imposed upon and collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 1553 § 1, 1970).
3.08.020 Rate.
The rate of the tax imposed by PMC 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; provided, however, that during such period as there is in effect a sales or use tax imposed by Pierce County, the rate of tax imposed by this chapter shall be four hundred twenty-five one thousandths of one percent. (Ord. 1553 § 2, 1970).
3.08.025 Additional sales and use tax – Imposition.
There is imposed an additional sales or use tax, as the case may be, upon 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 Chapters 82.08 and 82.12 RCW. (Ord. 1952 § 1, 1982; Ord. 1553 § 7, 1970).
3.08.026 Additional sales and use tax – Rate.
The rate of the tax imposed by PMC 3.08.025 shall be one-half of one percent of the selling price or value of the article used, as the case may be. (Ord. 1960 § 1, 1982; Ord. 1952 § 2, 1982; Ord. 1553 § 8, 1970).
3.08.030 Statutory compliance.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. (Ord. 1553 § 3, 1970).
3.08.040 Records inspection.
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. 1553 § 4, 1970).
3.08.050 City manager authority.
The city manager is authorized and directed to enter into any and all contracts with the Department of Revenue and/or to sign any and all documents required by the Department of Revenue for the effective administration of the tax. (Ord. 1553 § 5, 1970).
3.08.060 Violation – 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. 1553 § 6, 1970).