Chapter 3.80
SALES OR USE TAX1
Sections:
3.80.010 Imposition of sales or use tax.
3.80.020 Imposition of additional sales and use tax.
3.80.025 Rate of additional tax imposed.
3.80.030 Administration and collection of tax.
Prior legislation: Ords. 135 and 312.
3.80.010 Imposition of sales or use tax.
There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Chapter 82.14 RCW 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. 17-86 § 1, 1986].
3.80.015 Rate of tax.
The rate of tax imposed by WRMC 3.80.010 shall be one-half 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 Benton County, the rate of tax imposed by this section shall be 0.425 percent. [Ord. 17-86 § 1, 1986].
3.80.020 Imposition of additional sales and use tax.
There is imposed an additional sales or use tax, as the case may be, as authorized by RCW 82.14.030(2), upon every taxable event, as defined in Chapter 82.14 RCW, occurring within the city. The additional tax shall be imposed upon and collected from those persons from whom state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. [Ord. 17-86 § 1, 1986].
3.80.025 Rate of additional tax imposed.
The rate of the additional tax imposed by WRMC 3.80.020 shall be one-half percent of the selling price or value of the article used, as the case may be; provided, however, that during such periods as there is in effect a sales tax or use tax imposed by Benton County pursuant to the provisions of RCW 82.13.030(2) at a rate equal to or greater than imposed by this section, the county shall receive 15 percent of the tax imposed by WRMC 3.80.020; provided further, that during such periods as there is in effect a sales tax or use tax imposed by Benton County pursuant to the provisions of RCW 82.14.030(2) at a rate which is less than the rate imposed by WRMC 3.80.020, that amount of revenue equal to 15 percent of the rate of the tax imposed by the county pursuant to the provisions of RCW 82.14.030(2). [Ord. 17-86 § 1, 1986].
3.80.030 Administration and collection of tax.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.14 RCW. The mayor is authorized to enter into a contract with the Washington Department of Revenue for the administration and collection of this local sales and use tax. [Ord. 17-86 § 1, 1986].
3.80.035 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. 17-86 § 1, 1986].
3.80.040 Violation – Penalty.
Any seller who fails or refuses to collect the tax as required by this chapter with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer or user who refuses to pay any tax under this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be fined not more than $500.00 or imprisoned for not more than six months, or by both such fine and imprisonment. [Ord. 17-86 § 1, 1986].
Editor’s Note: For statutory provisions on sales and use taxes, see Chapter 82.14 RCW.