Chapter 3.86
SALES AND USE TAX*
Sections:
3.86.010 Imposition of tax and statutory authority.
3.86.027 Rate of additional tax.
3.86.030 Administration and collection.
3.86.040 Consent to records inspection.
3.86.050 Authority to contract for state administration.
3.86.060 Failure or refusal to collect demand infraction.
* For statutory provisions regarding local sales and use taxes, see RCW Ch. 82.14.
3.86.010 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 RCW Chapters 82.08 and 82.12. (Ord. A-3315 § 1, 1984: prior code § 5.90.010).
3.86.020 Rate of tax.
The rate of a tax imposed under Section 3.86.010 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 Walla Walla County, the rate of tax imposed by this chapter shall be 425/1,000ths of one percent. (Ord. A-3315 § 2, 1984: prior code § 5.90.020).
3.86.027 Rate of additional tax.
The rate of the additional tax imposed under Section 3.86.010 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 Walla Walla County under RCW 82.14.030(2) at a rate equal to or greater than the rate imposed by this section, the county of Walla Walla shall receive fifteen 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 Walla Walla 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 fifteen.percent of the rate of the tax imposed by the county under RCW 82.14.030(2). (Ord. A-3535 § 2, 1987).
3.86.030 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. A-3315 § 4, 1984: prior code § 5.90.030).
3.86.040 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. (Prior code § 5.90.040).
3.86.050 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. (Prior code § 5.90.050).
3.86.060 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 two hundred fifty dollars for each separate infraction. (Ord. A-3315 § 5, 1984: prior code § 5.90.060).