Chapter 3.05
SALES AND USE TAX

Sections:

Article I. Sales and Use Tax

3.05.010    Imposition of sales and use tax as authorized by RCW 82.14.030(1).

3.05.020    Administration – Collection – Agreement with Department of Revenue.

3.05.030    Inspection of records – Agreement with Department of Revenue.

3.05.040    Violation – Penalty.

Article II. Additional Sales and Use Tax

3.05.050    Imposition of sales and use tax as authorized by RCW 82.14.030(2).

3.05.060    Administration – Collection – Agreement with Department of Revenue.

3.05.070    Inspection of records.

3.05.080    Violation – Penalty.

Article I. Sales and Use Tax

3.05.010 Imposition of sales and use tax as authorized by RCW 82.14.030(1).

A. Imposition. There is imposed a sales and/or use tax, as the case may be, upon every taxable event as defined in Chapter 82.14 RCW, as the same now exists or may hereafter be amended, which occurs within the corporate limits of the City of Spokane Valley. The tax shall be imposed upon and collected from those persons or entities from whom Washington State sales and/or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW, as the same now exist or may hereafter be amended.

B. Tax Rate. The rate of tax imposed by subsection A of this section shall be one-half of one percent of the selling price or value of the article used, as the case may be; provided, that during such period as there is in effect a sales and/or use tax imposed by Spokane County pursuant to RCW 82.14.030(1), the rate imposed by this article shall be as provided in RCW 82.14.030(1), as the same now exists or may hereafter be amended. The rate as of the effective date of the ordinance codified in this article shall be 425/1,000 (.425) of one percent. (Ord. 15 § 1, 2003).

3.05.020 Administration – Collection – Agreement with Department of Revenue.

The administration and collection of the tax imposed by this article shall be in accordance with the provisions of RCW 82.14.050, as the same now exists or may hereafter be amended. The city manager is authorized to enter into an agreement with the Department of Revenue for the administration and collection of the above-described tax. (Ord. 15 § 2, 2003).

3.05.030 Inspection of records – Agreement with Department of Revenue.

The City of Spokane Valley consents to the inspection of such records as are necessary by the Department of Revenue, pursuant to RCW 82.32.330, as the same now exists or may hereafter be amended. (Ord. 15 § 3, 2003).

3.05.040 Violation – Penalty.

It is unlawful for any seller to fail or refuse to collect taxes with intent to violate the provisions of this article, or to gain some advantage or benefit, whether direct or indirect, or for any buyer to refuse to pay any tax due under the provisions of this article. Any person or entity violating any provision of this article shall be guilty of a misdemeanor, and upon conviction thereof, punished pursuant to Washington State law or City ordinance. (Ord. 15 § 4, 2003).

Article II. Additional Sales and Use Tax

3.05.050 Imposition of sales and use tax as authorized by RCW 82.14.030(2).

A. Imposition. In addition to other taxes which may be imposed by the City, there is imposed a separate sales and/or use tax, as the case may be, upon the same taxable events and upon which the tax imposed pursuant to RCW 82.14.030(1) is levied, as the same exists or may hereafter be amended, and as specifically authorized by RCW 82.14.020(2).

B. Tax Rate. The rate of tax imposed by this section, which shall be in addition to the rate of tax permitted to be imposed by City ordinance pursuant to RCW 82.14.030(1), as the same now exists or may hereafter be amended, shall be one-half 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, that if Spokane County shall impose a sales and/or use tax pursuant to RCW 82.14.030(2), as the same now exists or may hereafter be amended, at a rate that is equal to or greater than the rate imposed under this article, then Spokane County shall receive 15 percent of the City of Spokane Valley tax; provided further, that if Spokane County shall impose a sales and/or use tax pursuant to RCW 82.14.030(2), at a rate that is less than the rate imposed under this article, Spokane County shall receive that amount of revenues from the City of Spokane Valley tax equal to 15 percent of the rate of tax imposed by the county. (Ord. 16 § 1, 2003).

3.05.060 Administration – Collection – Agreement with Department of Revenue.

The administration and collection of the tax imposed by this article shall be in accordance with the provisions of RCW 82.14.050, as the same now exists or may hereafter be amended. The city manager is authorized to enter into an agreement with the Department of Revenue for the administration and collection of the tax. (Ord. 16 § 2, 2003).

3.05.070 Inspection of records.

The City of Spokane Valley consents to the inspection of such records as are necessary by the Department of Revenue, pursuant to RCW 82.32.330, as the same now exists or may hereafter be amended. (Ord. 16 § 3, 2003).

3.05.080 Violation – Penalty.

It is unlawful for any seller to fail or refuse to collect taxes with intent to violate the provisions of this article, or to gain some advantage or benefit, whether direct or indirect, or for any buyer to refuse to pay any tax due under the provisions of this article. Any person violating any provision of this article shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to Washington State law or City ordinance. (Ord. 16 § 5, 2003).