Chapter 3.08
SALES AND USE TAX
Sections:
3.08.030 Administration – Collection.
3.08.040 Inspection of records.
3.08.050 Failure to collect or pay tax.
3.08.010 Imposed.
There is imposed a sales or use tax, as the case may be, upon every taxable event as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, occurring within the city of Westport, 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. 363 § 1, 1970)
3.08.020 Rate.
The rate of the tax imposed by WMC 3.12.010 shall not exceed one-half of one percent of the selling price of 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 Grays Harbor County, the rate of tax imposed by this chapter shall be 425/1000ths of one percent. (Ord. 363 § 2, 1970)
3.08.030 Administration – Collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. (Ord. 363 § 3, 1970)
3.08.040 Inspection of records.
The city of Westport 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. The mayor of the city of Westport is authorized to enter into a contract with the Department of Revenue for administration of the tax. (Ord. 363 § 4, 1970)
3.08.050 Failure to collect or pay tax.
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. 363 § 5, 1970)