Chapter 5.97
ADDITIONAL SALES OR USE TAX
Sections:
5.97.030 Administration and collection.
5.97.040 Inspection of records.
5.97.050 Execution of contract.
5.97.010 Imposition.
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 of Wenatchee. 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. 2506 § 1, 1983)
5.97.020 Rate.
The rate of the tax imposed by WCC 5.97.010 shall be an additional one-half of one percent over and above the sales or use tax imposed by city of Wenatchee Ordinance No. 1986 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 Chelan County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to the rate imposed by this section, the county shall receive 15 percent of the tax imposed by WCC 5.97.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by Chelan 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 WCC 5.97.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 2506 § 2, 1983)
5.97.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 2506 § 3, 1983)
5.97.040 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. 2506 § 4, 1983)
5.97.050 Execution of contract.
The mayor and clerk are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 2506 § 5, 1983)
5.97.060 Special initiative.
This chapter shall be subject to a special initiative. The number of registered voters needed to sign a petition for a special initiative shall be 25 percent of the votes cast for all candidates for mayor in the last preceding city election. If a special initiative petition is filed with the city commission, the operation of this chapter shall not be suspended pending a final decision on the disposition of the special initiative. The procedures for initiative contained in RCW 35.17.240 through 35.17.360 shall apply to any special initiative petition. (Ord. 2506 § 6, 1983)
5.97.070 Penalties.
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, and upon conviction thereof shall be fined no more than $500.00 or imprisoned for not more than six months, or punished by both such fine or imprisonment. (Ord. 2506 § 7, 1983)