Chapter 3.48
SALES AND USE TAX
Sections:
Article I. Sales and Use Tax
3.48.003 Administration and collection.
3.48.004 Inspection of records.
3.48.005 Contract with Department of Revenue.
3.48.006 Failure to collect or pay.
Article II. Additional Sales and Use Tax
3.48.030 Subject to special initiative.
3.48.040 Department of Revenue designated as agent.
3.48.050 Administration and collection of tax.
Article III. General Fund – Contingency Fund – Reserve General Fund
3.48.090 Reserve general fund.
Article I. Sales and Use Tax
3.48.001 Imposition.
There is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, occurring within the city of Sultan. 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. 314 § 1, 1970)
3.48.002 Rate.
The rate of the tax imposed by SMC 3.48.001 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 or use tax imposed by Snohomish County, the rate of tax imposed by this article shall be four hundred twenty-five and one thousandths of one percent. (Ord. 314 § 2, 1970)
3.48.003 Administration and collection.
The administration and collection of the tax imposed by this article shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. (Ord. 314 § 3, 1970)
3.48.004 Inspection of records.
The city hereby 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. 314 § 4, 1970)
3.48.005 Contract with Department of Revenue.
The mayor is hereby authorized to enter into the contract with the Department of Revenue for administration of the tax. (Ord. 314 § 5, 1970)
3.48.006 Failure to collect or pay.
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this article or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this article shall be guilty of a misdemeanor, and such seller or buyer may be punished by a fine of $250.00 or 90 days in jail, or both. (Ord. 314 § 6, 1970)
3.48.007 Effective date.
This article shall take effect on January 1, 1971, in order that the mayor may take the necessary steps to assure that collection of taxes under this chapter shall commence with the first day of the first quarter of 1971. (Ord. 314 § 7, 1970)
Article II. Additional Sales and Use Tax
3.48.010 Imposition.
Pursuant to Section 17 of Engrossed Senate Bill No. 4972, amending RCW 82.14.030, a sales and use tax is fixed and imposed by the city. Said tax 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 within the city. (Ord. 429 § 1, 1982)
3.48.020 Rate.
The rate of such tax imposed shall be as follows:
A. 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 Snohomish County under subsection 17(1) of Engrossed Senate Bill No. 4972, amending RCW 82.14.030, the city tax shall be four hundred twenty-five one-thousandths of one percent; and, in addition
B. 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, that during such period as there is in effect a sales or use tax imposed by Snohomish County under subsection 17(2) of Engrossed Senate Bill No. 4972, adopting RCW 92.14.030(2), the county shall receive 15 percent of the city tax so imposed, or 15 percent of the rate of tax imposed by the county, whichever is less. (Ord. 429 § 2, 1982)
3.48.030 Subject to special initiative.
This article shall be subject to a special initiative proposing that the tax imposed by this chapter be changed or repealed. The number of registered voters needed to sign a petition for special initiative shall be 15 percent of the total number of names of persons listed as registered voters within the city on the day of the last preceding general election. If a special initiative petition is filed with the city council, the operation of this chapter shall not be suspended pending the city council or voter approval of the special initiative and the tax imposed herein shall be collected until each special initiative is approved by the city council or the voters. The procedures for initiative upon petition contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 433 § 1, 1983; Ord. 429 § 3, 1982)
3.48.040 Department of Revenue designated as agent.
The Washington State Department of Revenue is designated as agent for the city for the purposes of collection and administration of the tax levied in this article. (Ord. 429 § 4, 1982)
3.48.050 Administration and collection of tax.
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 adopted for the purposes of administration and collection of the tax levied in this article. The administrative provisions contained in said chapters shall apply with respect to the administration and collection of the tax by the Department of Revenue. (Ord. 429 § 5, 1982)
3.48.060 Effective date.
This article is necessary for the immediate preservation of the public peace, health and safety, the support of the city government and its existing public institutions, and shall take effect immediately, except SMC 3.48.020(B) shall take effect July 1, 1982, unless earlier rejected. (Ord. 429 § 6, 1982)
Article III. General Fund – Contingency Fund – Reserve General Fund
3.48.070 General fund.
There is hereby established the general fund of the city. Except where otherwise designated, or otherwise required by the provisions of law, all funds of the city shall be deposited into the general fund of the city. (Ord. 940-06 § 1)
3.48.080 Contingency fund.
A. There is hereby established in the general fund a sub-fund entitled the contingency fund.
B. The fund may be supported by a budget appropriation from any tax or other revenue source not restricted in use by law, or also may be supported by a transfer from other unexpended or decreased funds made available by ordinance.
C. The previous year’s balance in the fund shall become the beginning fund balance in the next annual budget for this sub-fund. Subject to any hearing required by law, amendment of the city’s budget as required by law, and compliance with RCW 35A.33.146, monies in the contingency fund shall be used by the city to meet unanticipated revenue shortfalls or unanticipated expenditures during the city’s fiscal year. The sum of the monies in this fund and in the reserve fund shall not exceed the legal limit set in RCW 35A.33.145. (Ord. 1102-10 § 1; Ord. 940-06 § 1)
3.48.090 Reserve general fund.
A. There is hereby established in the general fund a sub-fund entitled the general reserve fund.
B. The fund may be supported by a budget appropriation from any tax or other revenue source not restricted in use by law, or also may be supported by a transfer from other unexpended or decreased funds made available by ordinance.
C. The previous year’s balance in the fund shall become the beginning fund balance in the next annual budget for this sub-fund. Subject to any hearing required by law, and amendment of the city’s budget as required by law, monies in the reserve general fund shall be used in accordance with the reserve policy adopted by the city council. (Ord. 1102-10 § 2; Ord. 940-06 § 1)