Chapter 3.05
ADDITIONAL SALES AND USE TAX
Sections:
3.05.010 Imposition of additional tax.
3.05.020 Rate of additional tax.
3.05.025 Credit against state’s share of tax – Sales or use tax for affordable housing – Imposition.
3.05.026 Credit against state’s share of tax – Sales or use tax for affordable housing – Rate.
3.05.010 Imposition of additional tax.
In addition to the tax proposed by WMC 3.04.020, there is imposed an additional sales or use tax, as the case may be, upon the same taxable events upon which the tax imposed under WMC 3.04.020 is levied and as specifically authorized by RCW 82.14.030. (Ord. 1925 § 1 (Exh. A), 2020; Ord. 1911 § 1 (Exh. A), 2020; Ord. 828 § 1, 1984)
3.05.020 Rate of additional tax.
(1) The rate of tax imposed by WMC 3.04.010 which is in addition to the rate of tax imposed by WMC 3.04.020 shall be increased to five-tenths of one percent of the selling price (in the case of sales tax), or the value of the article used, as in the case of use tax; providing, however, in the event Clark County imposes a sales and use tax, pursuant to RCW 82.14.030(2), at a rate equal to or greater than the rate imposed in this section, the county shall receive 15 percent of the city tax; and provided further, that in the event that Clark County imposes a sales and use tax, pursuant to RCW 82.14.030(2), less than the rate imposed under this section, the county shall receive the amount of revenue from the city equal to 15 percent of the rate of the tax imposed by the county.
(2) Administration and Collection of Tax. Collection of tax imposed by the ordinance codified in this section shall be in accordance with the provision of RCW 82.14.050 and the administration and collection of the sales or use tax imposed by WMC 3.05.025 shall be in accordance with the provisions of RCW 82.14.540.
(3) Consent to Inspection of Records. The city consents to the inspection of such records as necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330.
(4) Authorizing Execution of Contract for Administration. The city manager of the city is authorized to enter into a contract with the Department of Revenue for the administration of this tax.
(5) Penalties. Any seller who fails or refuses to collect the tax as required, with the intent to violate the provisions of this section, or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this section shall be guilty of a misdemeanor, and upon conviction thereof, shall be fined no more than $500.00, or impose imprisonment for not more than six months, or by both such fine and imprisonment. (Ord. 1925 § 1 (Exh. A), 2020; Ord. 1911 § 1 (Exh. A), 2020; Ord. 1292 § 1, 1998; Ord. 903 § 1, 1988; Ord. 828 § 2, 1984)
3.05.025 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 WMC 3.04.010, 3.04.020, 3.05.010 and 3.05.020, 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. 1925 § 1 (Exh. A), 2020)
3.05.026 Credit against state’s share of tax – Sales or use tax for affordable housing – Rate.
The rate of the tax imposed by WMC 3.05.025 shall be 0.0073 percent of the selling price or value of the article used, as the case may be. (Ord. 1925 § 1 (Exh. A), 2020)
3.05.027 Credit against state’s share of tax – Sales or use tax for affordable housing – Commencement of levy and collection.
Levy and collection of the tax imposed by WMC 3.05.025 shall commence January 1, 2021. (Ord. 1925 § 1 (Exh. A), 2020)