Chapter 3.20
SALES AND USE TAX1
Sections:
Article I. Basic Sales or Use Tax
3.20.010 Imposed – Collection.
3.20.030 Administration – Collection.
3.20.040 Inspection of city records.
Article II. Additional Sales or Use Tax
3.20.090 Administration and collection.
3.20.100 Inspection of city records.
Article I. Basic Sales or Use Tax
3.20.010 Imposed – Collection.
There is 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. 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. 904 § 1, 1970. Prior code § 4.30.010)
3.20.020 Rate.
The rate of the tax imposed by SMC 3.20.010 shall be a rate not to exceed 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 Pierce County, the rate of tax imposed by this article shall be a rate not to exceed four hundred twenty-five/one-thousandths of one percent. (Ord. 904 § 2, 1970. Prior code § 4.30.020)
3.20.030 Administration – 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. 904 § 3, 1970. Prior code § 4.30.030)
3.20.040 Inspection of city 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. 904 § 4, 1970. Prior code § 4.30.040)
3.20.050 Contract with state.
The proper officials of the city are authorized to enter into the contract with the Department of Revenue for administration of the tax. (Ord. 904 § 5, 1970. Prior code § 4.30.050)
3.20.060 Violation – Penalty.
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 is guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not exceeding $300.00. (Ord. 1075 § 15, 1978: Ord. 904 § 6, 1970. Prior code § 4.30.060)
Article II. Additional Sales or Use Tax
3.20.070 Imposed.
There is fixed and imposed a sales or use tax, as the case may be, upon every taxable event, as authorized in RCW 82.14.030(2), 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. 1200 § 1, 1982)
3.20.080 Rate.
The rate of the tax imposed by SMC 3.20.070 shall be 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 Pierce County pursuant to RCW 82.14.030(2), the rate of tax imposed by SMC 3.20.070 shall be equal to the rate of tax imposed by Pierce County pursuant to RCW 82.14.030(2). (Ord. 1200 § 2, 1982)
3.20.090 Administration and collection.
The administration and collection of the tax imposed by this article shall be in accordance with the provisions of RCW 82.14.030(2). (Ord. 1200 § 3, 1982)
3.20.100 Inspection of city 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. 1200 § 4, 1982)
3.20.110 Contract with state.
The proper officials of the city are hereby authorized to enter into a contract with the Department of Revenue for administration of the tax. (Ord. 1200 § 5, 1982)
3.20.120 Violation – Penalty.
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 upon conviction thereof shall be punished by a fine of not more than $500.00 or by imprisonment in the city jail for a term not to exceed six months, or by such fine and imprisonment. (Ord. 1200 § 6, 1982)
3.20.130 Special initiative.
The ordinance codified in this article shall be effective five days from and after its passage, approval and publication as required by law. This article shall be subject to a special initiative. 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 municipal general election. If a special initiative petition is filed with the city council, the operation of this article shall not be suspended pending a final decision on the disposition of the special initiative. The procedures for initiative contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 1207 § 1, 1982: Ord. 1205 § 1, 1982: Ord. 1200 § 7, 1982)
For provisions of state law on sales or use taxes, see chapter 82.14 RCW. Prior legislation: Ord. 269, repealed by Ord. 943; and 586, repealed by 651.