Chapter 3.12
SALES AND USE TAX*
Sections:
3.12.030 Administration and collection.
3.12.040 Inspection of records.
3.12.050 Contract for administration.
* Code reviser’s note: At the November 6, 2012, election, voters approved an additional sales and use tax at the rate of one-tenth of one percent to be used exclusively for public safety purposes.
3.12.010 Imposition.
There is 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 is collected pursuant to RCW Chapters 82.08 and 82.12. (Ord. 1017 § 1, 1985: Ord. 694 § 1, 1970)
3.12.020 Rate.
The rate of the tax imposed by Section 3.12.010 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 Skagit 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 of the tax imposed by Section 3.12.010: provided, further, that during such period as there is in effect a sales tax or use tax imposed by Skagit 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 rate imposed by Section 3.12.010 that amount of revenues equal to fifteen percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 1017 § 2, 1985: Ord. 694 § 2, 1970)
3.12.030 Administration and collection.
The administration and collection of the tax by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 1017 § 3, 1985: Ord. 694 § 3, 1970)
3.12.040 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. 1017 § 4, 1985: Ord. 694 § 4, 1970)
3.12.050 Contract for administration.
The mayor and clerk-treasurer are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 1017 § 5, 1985: Ord. 694 § 5, 1970)
3.12.070 Violation—Petition.
Any seller who fails 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 five hundred dollars or imprisoned for not more than six months, or by both such fine and imprisonment. (Ord. 1017 § 7, 1985)