Chapter 4.68
SALES AND USE TAX

Sections:

4.68.010    Imposed.

4.68.020    Rate.

4.68.030    Administration and collection.

4.68.040    Inspection of records.

4.68.050    Contract with state.

4.68.060    Failure or refusal to collect – Misdemeanor.

4.68.010 Imposed.

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 Chapters 82.08 and 82.12 RCW. [Code 1980 at § 1.48.010].

4.68.020 Rate.

The rate of the tax imposed by BMC 4.68.010 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 0.425 percent. [Code 1980 at § 1.48.020].

4.68.030 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. [Code 1980 at § 1.48.030].

4.68.040 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. [Code 1980 at § 1.48.040].

4.68.050 Contract with state.

The mayor of the city is authorized to contract on behalf of the city with the Washington State Department of Revenue for the administration and collection of the tax imposed by this chapter, in accordance with the provisions of RCW 82.14.050. [Code 1980 at § 1.48.050].

4.68.060 Failure or refusal to collect – Misdemeanor.

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. [Code 1980 at § 1.48.060].