CHAPTER 3.20
SALES OR USE TAX
Sections:
3.20.020 Additional tax – Imposition and rate.
3.20.030 Administration and collection – Conformance with state law.
3.20.040 Inspection of records.
3.20.050 Administration and collection – Contract – Refusal to pay or collect deemed misdemeanor.
3.20.010 Imposition and rate.
A. Imposition. There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW Chapter 82.14, 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.
B. Tax Rate. The rate of tax imposed by this subsection 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 the county, the rate of tax imposed by this chapter shall be four hundred twenty-five one-thousandths of one percent (.425%). (Ord 03-118 §2; Ord 662 §1, 1984; Ord 415 §1, 1970)
3.20.020 Additional tax – Imposition and rate.
A. Imposition. In addition to the tax imposed by Section 3.20.010 of this chapter, there is imposed a separate sales or use tax, as the case may be, upon the same taxable events upon which the tax imposed under Section 3.20.010 of this chapter is levied, and as specifically authorized by RCW 82.14.030.
B. Tax Rate. The rate of tax imposed by this section, which shall be in addition to the rate of the tax imposed by Section 3.20.010, shall be one-half of one percent (.5%) of the selling price (in the case of a use tax) or value of the article used (in the case of a sales tax); provided, however, that in the event the county imposes a sales and use tax under this subsection at a rate equal to or greater than the rate imposed under this subsection, the county shall receive fifteen percent (15%) of the City tax; provided further, that in the event that the county imposes a sales and use tax under this subsection at a rate which is less than the rate imposed under this subsection, the county shall receive that amount of revenues from the City tax equal to fifteen percent (15%) of the rate of tax imposed by the county. (Ord 03-118 §2; Ord 662 §2, 1984: Ord 415 §2, 1970)
3.20.030 Administration and collection – Conformance with state law.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord 03-118 §2; Ord 415 §3, 1970)
3.20.040 Inspection of 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 03-118 §2; Ord 415 §4, 1970)
3.20.050 Administration and collection – Contract – Refusal to pay or collect deemed misdemeanor.
The Mayor is authorized to contract on behalf of the City with the Washington State Department of Revenue for the administration and collection of the tax imposed by this chapter, in accordance with the provisions of RCW 82.14.050, which law is incorporated into this chapter by this reference. (Ord 03-118 §2)
3.20.060 Penalty for violation.
Any person, firm or corporation violating the provisions of this chapter shall be deemed to have committed a civil infraction and shall incur a cumulative C-1 penalty for each day, or portion of a day, from the date set for correction thereof, pursuant to this chapter, until the violation is correction. (Ord 03-118 §2)