Chapter 3.24
SALES AND USE TAX
Sections:
3.24.030 Administration and collection.
3.24.040 Inspection of records.
3.24.010 Tax 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 town. The tax shall be imposed upon and collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 119 § 1, 1970)
3.24.020 Tax rate.
The rate of the tax imposed by Section 3.24.010 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 Okanogan County, the rate of the tax imposed by this chapter shall be four hundred twenty-five/one-thousandths of one percent. (Ord. 119 § 2, 1970)
3.24.030 Administration and 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. 119 § 3, 1970)
3.24.040 Inspection of records.
The town consents to the inspection of such records as are necessary to qualify the town for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 119 § 4, 1970)
3.24.050 Violation—Penalty.
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 punished by a fine of not to exceed three hundred dollars ($300.00). (Ord. 119 § 6, 1970)