Chapter 1.57
ADDITIONAL SALES AND USE TAX
Sections:
1.57.030 Administration – Collection.
1.57.040 Inspection of records.
1.57.050 Contract for administration.
1.57.080 Violation – Penalties.
1.57.010 Imposed.
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 Ritzville. 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. (Ord. 699 § 1, 1982).
1.57.020 Rate.
The rate of the tax imposed by RCC 1.57.010 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 RCW 82.14.030(2), at a rate equal to or greater than the tax imposed by this section, the county shall receive 15 percent of the tax imposed by RCC 1.57.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by Adams County under RCW 82.14.030(2), at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by RCC 1.57.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under RCW 82.14.030(2). (Ord. 699 § 2, 1982).
1.57.030 Administration – Collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with provisions of RCW 82.14.050. (Ord. 699 § 3, 1982).
1.57.040 Inspection of records.
The city of Ritzville consents to the inspection of such records as are necessary to qualify the city for inspection of records by the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 699 § 4, 1982).
1.57.050 Contract for administration.
The mayor and clerk/treasurer are hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 699 § 5, 1982).
1.57.060 Severability.
If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected. (Ord. 699 § 8, 1982).
1.57.070 Effective date.
This chapter shall take effect October 1, 1982. (Ord. 699 § 9, 1982).
1.57.080 Violation – Penalties.
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 shall be punishable in accordance with RCC 1.02.010, General penalty. (Ord. 1092 § 23, 2005; Ord. 699 § 7, 1982).
1.57.090 Special initiative.
The ordinance codified in this chapter shall be subject to a special initiative1 for a 30-day period commencing at the time of final passage. The number of registered voters needed to sign a petition for special initiative shall be 15 percent of the total number of persons listed as registered voters within the city on the day of the last preceding city general election. If a special initiative petition is filed with the city council, the operation of the ordinance codified in this chapter shall be suspended until the special initiative petition is found insufficient, or until the ordinance codified in this chapter receives a favorable majority vote by the voters. The procedures for referendum upon petition contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 699 § 6, 1982).
Although “special initiative” is used in the statute, the reference is to a referendum process.