CHAPTER 10
SALES AND USE TAX
SECTION:
5-10-1: Imposition Of Sales Or Use Tax
5-10-2: Rate Of Tax Imposed
5-10-3: Administration And Collection Of Tax
5-10-4: Consent To Inspection Of Records
5-10-5: Authorizing Execution Of Contract For Administration
5-10-6: Penalties
5-10-7: Tax Applicable To Natural Gas Sales
5-10-1 IMPOSITION OF SALES OR USE TAX:
A. 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. The tax shall be imposed upon and collected from those persons from whom the State sales tax or use tax is collected pursuant to chapters 82.08 and 82.12 RCW.
B. There is hereby imposed an additional sales or use tax upon every taxable event, as defined in RCW 82.14.020, occurring within the City, as authorized by RCW 82.14.540. Money collected under this subsection must be used solely, as required by RCW 82.14.540 (or as may be amended in the future), for the purpose of acquiring, rehabilitating, or constructing affordable housing, which may include new units of affordable housing within an existing structure or facilities providing supportive housing services under RCW 71.24.385, or funding the operations and maintenance costs of new units of affordable or supportive housing. This additional sales or use tax shall expire twenty (20) years after the date on which the tax is first imposed.
C. There is hereby imposed an additional sales or use tax upon every taxable event, as defined in RCW 82.14.020, occurring within the City, as authorized by RCW 82.14.530. Money collected under this subsection must be used solely, as required by RCW 82.14.530 (or as may be amended in the future), for housing and related services. (Ord. 5972, 6-15-20; Ord. 5983, 10-5-2020)
5-10-2 RATE OF TAX IMPOSED:
A. The rate of the tax imposed by Section 5-10-1 of this Chapter shall be one-half of one percent (0.5%) 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 King 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 (15%) of the tax imposed by Section 5-10-1; provided further, that during such period as there is in effect a sales tax or use tax imposed by King 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 5-10-1 that amount of revenues equal to fifteen percent (15%) of the rate of the tax imposed by the County under section 17(2), chapter 49, Laws of 1982, First Extraordinary Session.
B. The tax under RMC 5-10-1.B is assessed on the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. The rate of such tax imposed shall be the greater of seventy-three ten-thousandths of one percent (0.0073%) or the maximum rate allowed under RCW 82.14.540 (or as may be amended in the future).
C. The tax under RMC 5-10-1.C is assessed on the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. The rate of such tax imposed shall be one-tenth of one percent as allowed under RCW 82.14.530 (or as may be amended in the future). (Ord. 5972, 6-15-20; Ord. 5983, 10-5-2020)
5-10-3 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. 5983, 10-5-2020)
5-10-4 CONSENT TO INSPECTION OF RECORDS:
The City hereby consents to the inspection of such records as are necessary to qualify the City for inspection of records by the Department of Revenue. (Ord. 5983, 10-5-2020)
5-10-5 AUTHORIZING EXECUTION OF CONTRACT FOR ADMINISTRATION:
The Mayor and Clerk are hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 5983, 10-5-2020)
5-10-6 PENALTIES:
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this Section 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 penalized in accordance with RMC 1-3-1. (Ord. 3773, 12-19-83, eff. 1-1-84; Ord. 5831, 1-23-17; Ord. 5983, 10-5-2020)
5-10-7 TAX APPLICABLE TO NATURAL GAS SALES:
There is hereby imposed a sales or use tax upon the privilege of using natural gas or manufactured gas as a consumer. This sales and use tax shall be applicable to all natural gas used, including use of brokered natural gas. (Ord. 4274, 6-18-90; Ord. 5983, 10-5-2020)