Chapter 3.12   SUPPLEMENTAL SALES AND USE TAX

Sections:


3.12.010   Imposition.

In addition to the tax imposed by Section 3.08.010, there is imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.030(2), 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.

(Ord. 564 § 1, 1995: Ord. 267 § 1, 1982)

3.12.020   Rate.

The rate of the tax imposed by Section 3.12.010 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 tax or use tax imposed by King County under RCW 82.14.030(2) at a rate equal to or greater than the rate imposed by Section 3.12.010, the county shall receive fifteen percent of the tax imposed by said section; provided further, that during such period as there is in effect a sales tax or use tax imposed by King County under RCW 82.14.030(2) at a rate which is less than the rate imposed by Section 3.12.010, the county shall receive that amount of revenues from the city tax equal to fifteen percent of the rate imposed by the county under RCW 82.14.030(2).

(Ord. 564 § 2, 1995: Ord. 267 § 2, 1982)

3.12.030   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. 267 § 3, 1982)

3.12.040   Inspection of records.

The city consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330.

(Ord. 267 § 4, 1982)

3.12.050   Authorization to enter into agreement with state.

The mayor and clerk-treasurer are authorized to enter into a contract with the Department of Revenue for the administration of this tax.

(Ord. 267 § 5, 1982)

3.12.070   Violation?Penalty.

Any seller who fails or refuses to collect the tax as required by this chapter 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. 564 § 4, 1995: Ord. 267 § 7, 1982)