Chapter 3.04
SALES OR USE TAX
Sections:
3.04.010 Imposition of sales tax – Authority.
3.04.030 Administration and collection of tax.
3.04.040 Consent to inspection of records.
3.04.050 Authorizing execution of contract for administration.
3.04.010 Imposition of sales tax – Authority.
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 or use tax is collected, pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 2009-036 § 1; Ord. 2009-034; Ord. 468 § 1, 1985)
3.04.020 Rate of tax.
The rate of the tax imposed by SMC 3.04.010 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 Clallam 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 15 percent of the tax imposed by this section; and provided further, that during such period as there is in effect a sales tax or use tax imposed by Clallam 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 this section, that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 2009-036 § 1; Ord. 2009-034; Ord. 468 § 2, 1985)
3.04.030 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. 2009-036 § 1; Ord. 2009-034; Ord. 468 § 3, 1985)
3.04.040 Consent to 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. 2009-036 § 1; Ord. 2009-034; Ord. 468 § 4, 1985)
3.04.050 Authorizing execution of contract for administration.
The city manager and the administrative services director are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 2022-007 § 4 (Exh. B); Ord. 2009-036 § 1; Ord. 2009-034; Ord. 468 § 5, 1985)
3.04.060 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 guilty of a misdemeanor, and upon conviction thereof shall be fined no more than $500.00 or imprisoned for not more than six months, or by both such fine and imprisonment. (Ord. 2009-036 § 1; Ord. 2009-034; Ord. 468 § 6, 1985)