Chapter 3.35
SALES AND USE TAX
Sections:
3.35.030 Administration – Collection.
3.35.040 Inspection of records.
3.35.050 Contract with Department of Revenue.
3.35.010 Imposed.
Pursuant to the authority granted to cities of the state of Washington such as Roslyn, Washington, under RCW 82.14.030(2), there shall be and there is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within the city of Roslyn. 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. 615 § 1, 1985.]
3.35.020 Rate.
The tax imposed in RMC 3.35.010 shall be at the rate of 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 Kittitas County under RCW 82.02.020 as amended by Section 5, 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 15 percent of the tax imposed by this chapter; provided further, that during such period as there is in effect a sales or use tax imposed by Kittitas County under RCW 82.02.020 as amended by Section 5, Chapter 49, Laws of 1982, First Extraordinary Session, at a rate which is less than the rate imposed by this chapter, the county shall receive from the tax imposed by RMC 3.35.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under RCW 82.02.020 as amended by Section 5, Chapter 49, Laws of 1982, First Extraordinary Session. [Ord. 615 § 2, 1985.]
3.35.030 Administration – Collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. [Ord. 615 § 3, 1985.]
3.35.040 Inspection of records.
The city of Roslyn 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. 615 § 4, 1985.]
3.35.050 Contract with Department of Revenue.
The mayor and clerk are hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax. [Ord. 615 § 5, 1985.]
3.35.060 Violation – Penalty.
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 guilty of a misdemeanor, and upon conviction thereof shall be fined no more than $500.00 or imprisoned for not more than 90 days, or by both such fine and imprisonment. [Ord. 615 § 6, 1985.]