Chapter 3.24
ADDITIONAL SALES OR USE TAX
Sections:
3.24.025 Credit against state’s share of tax – Sales or use tax for affordable housing – Imposition.
3.24.026 Credit against state’s share of tax – Sales or use tax for affordable housing – Rate.
3.24.030 Administration and collection.
3.24.040 Inspection of records.
3.24.010 Imposed.
There is imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.030(2), 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 tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.
(Ord. 952, Added, 02/01/1983)
3.24.020 Rate.
The rate of the tax imposed by TMC 3.24.010 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 tax or use tax imposed by Thurston County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session, at a rate equal to or greater than the rate imposed by this section, the county shall receive fifteen percent of the tax imposed by TMC 3.24.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by Thurston County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session, at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by TMC 3.24.010 that amount of revenues equal to fifteen percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session.
(Ord. 952, Added, 02/01/1983)
3.24.025 Credit against state’s share of tax – Sales or use tax for affordable housing – Imposition.
There is hereby imposed an additional sales or use tax, as the case may be, separate and apart from the tax referred to in TMC 3.20.010, 3.20.020, 3.24.010 and 3.24.020, as authorized by RCW 82.14.540, upon every taxable event, as defined in RCW 82.14.020, occurring in the city. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW but will be credited against the state’s share of the tax. Moneys collected under this section must be used solely, as required by RCW 82.14.540 and as hereinafter amended, for the purpose of acquiring, rehabilitating, or constructing affordable housing, which may include new units of affordable housing within an existing structure or facilities providing supportive housing services under RCW 71.24.385, or funding the operation and maintenance of new units of affordable housing or supportive housing or for providing rental assistance to tenants.
(Ord. O2019-033, Added, 11/04/2019)
3.24.026 Credit against state’s share of tax – Sales or use tax for affordable housing – Rate.
The rate of the tax imposed by TMC 3.24.025 shall be .0073 percent of the selling price or value of the article used, as the case may be.
(Ord. O2019-033, Added, 11/04/2019)
3.24.030 Administration and collection.
The administration and collection of the tax imposed by TMC 3.24.010 shall be in accordance with the provisions of RCW 82.14.050 and the administration and collection of the sales or use tax imposed by TMC 3.24.025 shall be in accordance with the provisions of RCW 82.14.540.
(Ord. O2019-033, Amended, 11/04/2019; Ord. O2019-024, Amended, 09/03/2019; Ord. 952, Added, 02/01/1983)
3.24.040 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. 952, Added, 02/01/1983)
3.24.060 Violation – Penalty.
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, shall be guilty of a misdemeanor.
(Ord. O2011-007, Amended, 07/19/2011; Ord. 952, Added, 02/01/1983)