Chapter 3.20
SALES OR USE TAX*

Sections:

3.20.010    Sales and use tax authorized by RCW 82.14.030(1) as amended by Section 17, Chapter 49, 1st Ex. Sess., Laws of 1982.

3.20.020    Sales and use tax authorized by RCW 82.14.030(2) as enacted by Section 17, Chapter 49, 1st Ex. Sess., Laws of 1982.

3.20.025    Sales and use tax authorized by RCW 82.14.030(2) as enacted by Section 17, Chapter 49, 1st Ex. Sess., Laws of 1982.

3.20.030    Administration and collection.

3.20.040    Inspection of records authorized.

3.20.050    Contract authorization.

3.20.060    Violation – Penalty.

*    For statutory provisions on sales or use tax, see Ch. 82.14 RCW.

3.20.010 Sales and use tax authorized by RCW 82.14.030(1) as amended by Section 17, Chapter 49, 1st Ex. Sess., Laws of 1982.

A.    Imposition. There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Chapter 82.14 RCW, occurring within the corporate limits of the city of Bothell. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.04, 82.08 and 82.12 RCW.

B.    Tax Rate. The rate of tax imposed by subsection A of this section shall be one-half of one percent of the selling price of 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 King and/or Snohomish Counties, the rate of tax imposed by this chapter shall be four hundred twenty-five one-thousandths of one percent. (Ord. 1066 § 1, 1982; Ord. 839 § 1, 1977).

3.20.020 Sales and use tax authorized by RCW 82.14.030(2) as enacted by Section 17, Chapter 49, 1st Ex. Sess., Laws of 1982.

A.    Imposition. In addition to the tax imposed by BMC 3.20.010, there is imposed a separate sales or use tax, as the case may be, upon the same taxable events upon which the tax imposed under BMC 3.20.010 is levied, and as specifically authorized by Section 17, Chapter 49, 1st Ex. Sess., Laws of 1982.

B.    Rate of Tax. The rate of tax imposed by this section, which shall be in addition to the rate of the tax imposed by BMC 3.20.010, 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 King and/or Snohomish Counties 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 subsection, the county or counties shall receive 15 percent of the city tax; provided further, that in the event that the county or counties shall impose a sales and use tax pursuant to RCW 82.14.030(2) at a rate which is less than the rate imposed under this subsection, such county shall receive that amount of revenues from the city tax equal to 15 percent of the rate of tax imposed by the county or counties. (Ord. 1066 § 2, 1982; Ord. 839 § 2, 1977).

3.20.025 Sales and use tax authorized by RCW 82.14.030(2) as enacted by Section 17, Chapter 49, 1st Ex. Sess., Laws of 1982.

A.    Imposition. In addition to the tax imposed by BMC 3.20.010, there is imposed an additional sales or use tax, as the case may be, upon the same taxable events upon which the tax imposed under BMC 3.20.010 is levied, and as specifically authorized by Section 17, Chapter 49, 1st Ex. Sess., Laws of 1982.

B.    Rate of Tax. The rate of tax imposed by this section, which shall be in addition to the rate of the tax imposed by BMC 3.20.010, 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 the county in which the taxable event occurs shall impose a sales and use tax under this section at a rate equal to or greater than the rate imposed under this section the county shall receive 15 percent of the city tax; provided further, that in the event that the county in which the taxable event occurs shall impose a sales and use tax under this section at a rate which is less than the rate imposed under subsection 17(2) of Chapter 49, 1st Ex. Sess., Laws of 1982, the county shall receive that amount of revenues from the city tax equal to 15 percent of the rate of tax imposed by the county. (Ord. 1051 § 1, 1982).

3.20.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.14 RCW. (Ord. 839 § 3, 1977).

3.20.040 Inspection of records authorized.

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 Chapter 82.32 RCW. (Ord. 839 § 4, 1977).

3.20.050 Contract authorization.

The city manager and city clerk are authorized and directed to enter into a contract with the Department of Revenue for administration and collection of the tax. (Ord. 839 § 5, 1977).

3.20.060 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 is guilty of a misdemeanor, and upon conviction shall be subject to penalty as provided by Chapter 1.24 BMC. (Ord. 839 § 6, 1977).