Chapter 3.09
SALES AND USE TAX FOR TRANSPORTATION IMPROVEMENTS
Sections:
3.09.030 Administration and collection.
3.09.040 Consent to inspection of records.
3.09.050 Authorizing execution of contract for administration.
3.09.010 Imposition.
There is imposed a sales and use tax as authorized by RCW 36.73.065(1) and 82.14.0455, upon the occurrence of any taxable event, as defined in RCW 82.14.020, occurring within the boundaries of the city. The tax shall be imposed upon and collected from those persons from whom the state sales tax and use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 1251 § 5, 2021).
3.09.020 Rate.
The rate of the tax imposed by SMC 3.09.010 shall be two-tenths of one percent (0.2%) of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. (Ord. 1251 § 5, 2021).
3.09.030 Administration and 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. 1251 § 5, 2021).
3.09.040 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. 1251 § 5, 2021).
3.09.050 Authorizing execution of contract for administration.
The mayor is authorized to enter into a contract with the Department of Revenue for the administration of this tax, in accordance with the provisions of RCW 82.14.050. (Ord. 1251 § 5, 2021).
3.09.060 Use of tax proceeds.
The proceeds of the tax imposed by SMC 3.09.010 shall be used for transportation improvements as defined in RCW 36.73.015(6) and included in the City of Snoqualmie Six-Year Transportation Improvement Plan and/or Non-Utility Capital Improvement Plan. If any bonded indebtedness is issued under RCW 36.73.070 to pay for such transportation improvements, the proceeds of the tax shall be dedicated to the repayment of such indebtedness. (Ord. 1251 § 5, 2021).
3.09.070 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 shall be punished by both such fine and imprisonment. (Ord. 1251 § 5, 2021).
3.09.080 Effective date.
Subject to and following the approval by affirmative vote of a majority of city voters voting in the November 2021 general election, and following the expiration of 75 days following written notice to the Washington Department of Revenue, the provisions of this chapter shall take effect on April 1, 2022. (Ord. 1251 § 5, 2021).
3.09.090 Term.
The tax imposed under SMC 3.09.010 shall be in effect for the longer of 10 years or the time necessary for repayment of any indebtedness incurred as authorized under Chapter 36.73 RCW. (Ord. 1251 § 5, 2021).