Chapter 3.60
SALES OR USE TAX

Sections:

3.60.010    Imposition of tax.

3.60.020    Rate of tax imposed.

3.60.030    Administration and collection of tax.

3.60.040    Consent to inspection of records.

3.60.050    Authorizing execution of contract for administration.

3.60.060    Special initiative petition.

3.60.070    Penalties.

3.60.080    Effective date.

3.60.010 Imposition of tax.

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 tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 3822 § 1, 1982.)

3.60.020 Rate of tax imposed.

The rate of the tax imposed by ACC 3.60.010 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 Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive 15 percent of the tax imposed by ACC 3.60.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by King County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by ACC 3.60.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 4176 § 1, 1986; Ord. 3938 § 1, 1984; Ord. 3822 § 2, 1982.)

3.60.030 Administration and collection of tax.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 3822 § 3, 1982.)

3.60.040 Consent to 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. 3822 § 4, 1982.)

3.60.050 Authorizing execution of contract for administration.

The mayor and city clerk are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 3822 § 5, 1982.)

3.60.060 Special initiative petition.

This chapter shall be subject to a special initiative proposing that the tax imposed by this chapter be changed or repealed. The number of registered voters needed to sign a petition for special initiative shall be 15 percent of the total number of names of persons listed as registered voters within the city on the day of the last preceding general election. If a special initiative petition is filed with the city council, the operation of this chapter shall not be suspended pending the city council or voter approval of the special initiative and the tax imposed herein shall be collected until each special initiative is approved by the city council or the voters. The procedures for initiative upon petition contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 3838 § 2, 1982; Ord. 3822 § 6, 1982.)

3.60.070 Penalties.

It shall be a misdemeanor punishable in accordance with ACC 1.24.010 for any seller to willfully fail or refuse to collect the tax as required by this chapter, and it shall be a misdemeanor punishable in accordance with ACC 1.24.010 for any buyer to refuse to pay any tax due under this chapter. (Ord. 5683 § 9, 2002; Ord. 3822 § 7, 1982.)

3.60.080 Effective date.

The ordinance from which this section is derived shall take effect five days after its passage, approval, and publication as provided by law, and be effective in accordance with the guidelines established by the Department of Revenue, and on April 1, 1987. Enactment of the ordinance from which this section is derived is subject to the special initiative provisions of ACC 3.60.060 and the procedures set forth in RCW 35A.11.100; provided, however, any such special initiative shall affect only the .01 percent sales tax increase called for in the ordinance codified in ACC 3.60.020 and in this section, and not the remaining .04 percent which is already provided by ordinance. (Ord. 4176 § 3, 1986.)