Chapter 3.04
SALES AND USE TAX
Sections:
3.04.030 Administration and collection.
3.04.040 Inspection of records.
3.04.010 Authority.
Pursuant to local option granted by Chapter 94, Laws of 1970, First Extraordinary Session, a sales tax or use tax, as the case may be, is imposed upon every taxable event, as defined in Section 3 of said Chapter 94, occurring within the town. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to RCW Chapters 82.08 and 82.12. (Ord. 65 § 1, 1971)
3.04.020 Rate.
The rate of the tax imposed by Section 3.04.010 of this chapter 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 the county, the rate of tax imposed by this chapter shall be four hundred twenty-five/one thousandths of one percent. (Ord. 65 § 2, 1971)
3.04.030 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. 65 § 3, 1971)
3.04.040 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. The town treasurer is authorized to execute with the Department of Revenue the agreement hereto annexed specifying the required administration of the tax provided in this chapter. (Ord. 65 § 4, 1971)
3.04.050 Scope.
The enactment of this tax in the town shall not be construed or given effect, directly or indirectly, contrary to the heretofore existing land use regulations of the town. (Ord. 65 § 5, 1971)