Chapter 3.08
SALES AND USE TAX
Sections:
3.08.030 Administration and collection.
3.08.040 Inspection of records.
3.08.010 Imposed.
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. [1956 Code § 5-1601.]
3.08.020 Rate.
The rate of the tax imposed by SMC 3.08.010 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 this chapter shall be 0.425 percent. [1956 Code § 5-1602.]
3.08.030 Administration and collection.
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. [1956 Code § 5-1603.]
3.08.040 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. [1956 Code § 5-1604.]
3.08.050 Contract execution.
The Mayor and City Clerk are authorized and empowered to enter into a written contract prescribed by the State Department of Revenue for State administration, collection, and distribution of the tax imposed by this chapter. [1956 Code § 5-1605.]