Chapter 3.30
ADDITIONAL SALES AND USE TAX—SPECIFIC PURPOSE
Sections:
3.30.040 Taxes additional to sales and use tax.
3.30.050 Administration and collection.
3.30.070 Administration and enforcement.
3.30.080 Failure or refusal to collect tax—Penalty.
3.30.010 Tax imposed.
Pursuant to RCW 82.14.450, there is hereby imposed, effective as of January 1, 2012, an additional sales and use tax upon every taxable event, as defined by RCW 82.14.020, occurring within the town of Winthrop, Washington. (Ord. 635 § 1 (part), 2011)
3.30.020 Taxable events.
The sales and use taxes imposed by town municipal code Section 3.30.010 shall be collected from those persons who are taxable by the state of Washington pursuant to Chapters 82.08 and 82.12 RCW on the occurrence of any taxable event within the town of Winthrop. (Ord. 635 § 1 (part), 2011)
3.30.030 Rate.
The rate of the tax imposed by this chapter shall be one-tenth of one percent (0.1%) of the selling price (in the case of a sales tax), or the value of the article used (in the case of the use tax). (Ord. 635 § 1 (part), 2011)
3.30.040 Taxes additional to sales and use tax.
The sales and use taxes imposed by this chapter are in addition to the sales and use taxes imposed by Chapters 3.24 and 3.28 of the town municipal code. (Ord. 635 § 1 (part), 2011)
3.30.050 Administration and collection.
The administration and collection of the sales and use taxes imposed by this chapter shall be in accordance with Washington law. (Ord. 635 § 1 (part), 2011)
3.30.060 Definitions.
The meaning ascribed to words and phrases, as used in this chapter, shall be as defined and as set forth in RCW 82.14.020, and as hereinafter amended. (Ord. 635 § 1 (part), 2011)
3.30.070 Administration and enforcement.
Subject to the provisions of this chapter, the mayor and the clerk-treasurer of the town are hereby authorized to execute on behalf of the town all documents and instruments, and to take all actions required to give effect to this chapter in the administration and enforcement thereof. (Ord. 635 § 1 (part), 2011)
3.30.080 Failure or refusal to collect tax—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, or any buyer who refuses to pay any tax due under this chapter, shall be guilty of a misdemeanor, and upon conviction thereof, such violation shall be punishable by a fine of not to exceed three hundred dollars ($300.00). (Ord. 635 § 1 (part), 2011)