Chapter 3.33
SALES AND USE TAX*
Sections:
3.33.010 Imposition of tax and statutory authority.
3.33.030 Rate of additional tax.
3.33.040 Administration and collection.
3.33.050 Consent to records inspection.
3.33.060 Authority to contract for state administration.
3.33.070 Failure or refusal to collect demand infraction.
3.33.080 Subject to special initiative petition, statutory procedures apply.
*For statutory provisions regarding local sales and use taxes, see Chapter 82.14 RCW.
3.33.010 Imposition of tax and statutory authority.
There is imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.030, upon every taxable event, as defined in RCW 82.14.020, 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. 2005-2 § 1, 2005).
3.33.020 Rate of tax.
The rate of a tax imposed under TMC 3.33.010 as authorized by RCW 82.14.030(1) 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 Yakima County, the rate of tax imposed by this chapter shall be four hundred twenty-five one-thousandths of one percent. (Ord. 2005-2 § 1, 2005).
3.33.030 Rate of additional tax.
The rate of the additional tax imposed under TMC 3.33.010 as authorized by RCW 82.14.030(2) shall be five-tenths 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 tax or use tax imposed by Yakima County under RCW 82.14.030(2) at a rate equal to or greater than the rate imposed by this section, the county of Yakima shall receive 15 percent of the tax imposed by this section; provided further, that during such period as there is in effect a sales tax or use tax imposed by Yakima County under RCW 82.14.030(2) at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by this section, that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under RCW 82.14.030(2). (Ord. 2005-2 § 1, 2005).
3.33.040 Administration and collection.
The administration and collection of the sales or use tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 2005-2 § 1, 2005).
3.33.050 Consent to records inspection.
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. 2005-2 § 1, 2005).
3.33.060 Authority to contract for state administration.
The mayor and the city clerk are authorized to enter into appropriate contracts with the Department of Revenue of the state for administration of the tax herein imposed. (Ord. 2005-2 § 1, 2005).
3.33.070 Failure or refusal to collect demand infraction.
Any seller who fails or refuses to collect the 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 is guilty of commission of an infraction and shall be assessed a monetary penalty. No penalty assessed for infractions under this chapter shall exceed $500.00 for each separate infraction. (Ord. 2005-2 § 1, 2005).
3.33.080 Subject to special initiative petition, statutory procedures apply.
A. This chapter 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 the petition for special initiatives 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.
B. If a special initiative petition is filed with the city council, the operation of this chapter shall not be suspended pending voter approval of the special initiative and the tax imposed herein shall be collected until each special initiative is approved by the voters. The procedures for initiatives upon petition contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 2005-2 § 1, 2005).