Chapter 3.08   SALES AND USE TAX

Sections:


3.08.010   Imposition.

From and after April 1, 1970, there is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within the city. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to RCW Chapters 82.08 and 82.12. Except as provided in RCW 82.14.230, this sales and use tax shall not apply to natural or manufactured gas.

(Ord. 558 § 1, 1995: Ord. 122 § 1, 1970)

3.08.020   Rate.

The rate of the tax imposed by Section 3.08.010 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 the county, the rate of tax imposed by this chapter shall be four hundred twenty-five one-thousandths of one percent.

(Ord. 122 § 2, 1970)

3.08.030   Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.

(Ord. 558 § 2, 1995: Ord. 122 § 3, 1970)

3.08.040   Consent to inspection of records.

The city hereby consents to the inspection of such records as are necessary to qualify the city for inspection of records by the Department of Revenue, pursuant to RCW 82.32.330. The mayor of the city is authorized to enter into the contract with the Department of Revenue for administration of the tax in this chapter.

(Ord. 122 § 4, 1970)

3.08.050   Violation?Penalty.

Any seller who fails or refuses to collect the tax imposed by this chapter with the intent to violate the provisions of this chapter or to gain some advantage or benefit, direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor.

(Ord. 558 § 3, 1995: Ord. 122 § 5, 1970)