Chapter 3.08
RETAIL SALES AND USE TAX
Sections:
3.08.030 Administration and collection.
3.08.040 Inspection of records.
3.08.060 Violation – Misdemeanor.
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 with whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 188 § 1, 1970).
3.08.020 Rate of tax.
The rate of tax imposed by TMC 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 the county, the rate of tax imposed by this chapter shall be four hundred twenty-five one-thousandths of one percent. (Ord. 188 § 2, 1970).
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. (Ord. 188 § 3, 1970).
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. (Ord. 188 § 4, 1970).
3.08.050 Contract with state.
The mayor and city clerk-treasurer are authorized to enter into a contract with the State Department of Revenue for the administration and collection of this tax in accordance with said Chapter 94. (Ord. 188 § 5, 1970).
3.08.060 Violation – Misdemeanor.
Any seller who fails or refuses to collect that 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 found to have committed a civil infraction and shall be assessed a monetary penalty as provided in TMC 1.08.010 as amended. (Ord. 350 § 7, 1983; Ord. 188 § 6, 1970).