Chapter 3.30
SALES AND USE TAX
Sections:
3.30.030 Administration – Collection.
3.30.040 Credit for county taxes.
3.30.060 Contract with Department of Revenue.
3.30.080 Additional tax imposed.
3.30.010 Tax imposed.
A sales or use tax, as the case may be, is hereby imposed upon every taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, occurring within the town of Yacolt. The tax shall be imposed upon and collected pursuant to Chapters 82.08 and 82.12 RCW. [Ord. 166 § 1, 1972.]
3.30.020 Tax rate.
The rate of the tax imposed by YMC 3.30.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be. [Ord. 166 § 2, 1972.]
3.30.030 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. 166 § 3, 1972.]
3.30.040 Credit for county taxes.
There shall be allowed against the tax imposed by this chapter a credit for any county sales or use tax imposed by board of county commissioners of Clark County, Washington, upon the same taxable event as set out in said Chapter 94, Laws of 1970, First Extraordinary Session, upon which the tax is imposed by this chapter. [Ord. 166 § 4, 1972.]
3.30.050 Records inspection.
The town of Yacolt hereby consents to the inspection of such records as are necessary to qualify the town of Yacolt for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. [Ord. 166 § 5, 1972.]
3.30.060 Contract with Department of Revenue.
The council of town of Yacolt are hereby authorized to enter into a contract with the Department of Revenue of the state of Washington for administration of the tax. [Ord. 166 § 6, 1972.]
3.30.070 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. [Ord. 166 § 7, 1972.]
3.30.080 Additional tax imposed.
The rate of tax imposed by this section, which shall be in addition to the rate of tax imposed by YMC 3.30.010 through 3.30.070, shall be one-half of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided, however, that in the event Clark County shall impose a sales and use tax pursuant to RCW 82.14.030(2) at a rate equal to or greater than the rate imposed under this section, then the county shall receive 15 percent of the town tax; and provided further, that in the event that Clark County shall impose a sales and use tax pursuant to RCW 82.14.030(2) which is less than the rate imposed under this section, then the county shall receive that amount of revenues from the town tax equal to 15 percent of the rate of tax imposed by the county. [Ord. 453 § 1, 2007.]