Chapter 3.05
SALES AND USE TAX

Sections:

3.05.010    Sales and use tax imposed.

3.05.020    Rate of tax.

3.05.030    Initiative procedure re additional tax.

3.05.040    Administration and collection of tax.

3.05.050    Department of Revenue to collect tax.

3.05.010 Sales and use tax imposed.

Pursuant to RCW 82.14.030, as amended by E.S.B. No. 4972, First Special Session, Laws of 1982, there is hereby imposed a sales and use tax which shall be collected from those persons who are taxable by the state of Washington pursuant to Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event, as defined in such statutes, within the town of Skykomish. (Ord. 153 § 1, 1982)

3.05.020 Rate of tax.

The rate of such tax shall be as follows:

(1) Basic Tax. The sales and use tax imposed by the town of Skykomish in 1970 shall be continued at the rate of five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided, however, that during such period as there is in effect a sales or use tax imposed by King County pursuant to RCW 82.14.030(1), as amended by E.S.B. No. 4972, First Special Session, Laws of 1982, the town tax shall be four hundred twenty-five one-thousandths of one percent; and

(2) Additional Tax. Pursuant to RCW 82.14.030(2), as amended by E.S.B. No. 4972, First Special Session, Laws of 1982, an additional sales and use tax is hereby imposed at the rate of five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided, however, that during such period as there is in effect a sales or use tax imposed by King County pursuant to RCW 82.14.030(2), as amended by E.S.B. No. 4972, First Special Session, Laws of 1982, the county shall receive 15 percent of the town tax imposed by this subsection, or 15 percent of the rate of said tax imposed by the county, whichever is less. (Ord. 153 § 2, 1982)

3.05.030 Initiative procedure re additional tax.

The additional sales and use tax referred to in SMC 3.05.020(2) shall be subject to a special initiative procedure whereby the same may be rejected by the voters. This special initiative procedure shall conform to the requirements and procedures for initiative petitions provided for code cities in RCW 35A.11.100, which incorporated RCW 35.17.240 through 35.17.360 as now and hereafter amended. (Ord. 153 § 3, 1982)

3.05.040 Administration and collection of tax.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session, as amended by Section 3, Chapter 296, Laws of 1971, First Extraordinary Session. All definitions, rules, forms, recording procedures and regulations adopted by the Department of Revenue for the administration of Chapters 82.08, 82.12 and 82.32 RCW are hereby adopted by reference for the purpose of administration and collection of the tax levied herein. (Ord. 153 § 4, 1982)

3.05.050 Department of Revenue to collect tax.

The mayor is hereby authorized and directed to enter into the necessary contract with the Department of Revenue for the administration of the tax. (Ord. 153 § 5, 1982)