Chapter 3.10
ADDITIONAL SALES AND USE TAX
Sections:
3.10.010 Imposition of additional sales and use tax.
3.10.030 Administration and collection.
3.10.040 Consent to inspection of records.
3.10.050 City and State to contract.
3.10.010 Imposition of additional sales and use tax.
Pursuant to authorization of RCW 82.14.030(2), there is hereby 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 who are taxable by the State pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 89-1002 § 1)
3.10.020 Rate of tax.
The rate of the tax imposed by Section 3.10.010 shall be five-tenths of one percent of the selling price, in the case of the sales tax, or value of the articles used, in the case of a use tax. Notwithstanding the foregoing, however, during such period as King County imposes an additional sales or use tax pursuant to RCW 82.14.030(2), then allocation of the additional sales and use taxes between the County and City shall be governed by RCW 82.14.030(2). (Ord. 89-1002 § 2)
3.10.030 Administration and collection.
The administration and collection of the tax imposed by Section 3.10.010 shall be in accordance with the provisions of RCW 82.14.050. (Ord. 89-1002 § 3)
3.10.040 Consent to inspection of records.
The City hereby consents to the inspection by the State Department of Revenue of such City records as are necessary to qualify the City for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 89-1002 § 4)
3.10.050 City and State to contract.
The City Manager and the City Clerk are hereby authorized, on behalf of the City, to enter into a contract with the State Department of Revenue for the administration of the taxes imposed herein, pursuant to RCW 82.14.050. A copy of the contract shall be maintained on file in the Office of the City Clerk and is, by this reference, incorporated herein. (Ord. 89-1002 § 5)
3.10.060 Penalties.
It is unlawful for any seller to fail or refuse to collect taxes with intent to violate the provisions of Sections 3.10.010 and 3.10.020, or to gain some advantage or benefit, whether director indirect, or for any buyer to refuse to pay any tax due under the provisions of Sections 3.10.010 and 3.10.020. Any such violation shall constitute a misdemeanor and shall be punished by a fine not exceeding one thousand dollars ($1,000.00) or by imprisonment for any term not exceeding one hundred eighty (180) days, or both. (Ord. 89-1002 § 6)