Chapter 3.06
ADDITIONAL SALES AND USE TAX
Sections:
3.06.040 Initiative – Authorized.
3.06.050 Initiative – Procedure.
3.06.060 Initiative – Signatures required.
3.06.070 Initiative – Signature affidavits.
3.06.080 Initiative – Checking of petition by clerk-treasurer.
3.06.090 Initiative – Appeal to court.
3.06.100 Initiative – Conduct of election.
3.06.110 Initiative – Notice of election.
3.06.120 Initiative – Ballots.
3.06.130 Effective date after election.
3.06.140 Repeal by initiative.
3.06.010 Imposed.
There is imposed an additional sales and use tax, pursuant to Chapters 82.08 and 82.12 RCW, upon occurrence of any taxable event within the city. [Ord. 541 § 1, 1982].
3.06.020 Rate.
The rate of the additional tax shall be five-tenths 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). [Ord. 541 § 2, 1982].
3.06.030 Effective date.
The imposition of the additional tax shall commence on October 1, 1982. [Ord. 541 § 3, 1982].
3.06.040 Initiative – Authorized.
For the purpose of approving or rejecting the additional tax imposed by this chapter by the voters a special initiative procedure is adopted. [Ord. 541 § 4, 1982].
3.06.050 Initiative – Procedure.
Upon the filing of an initiative petition praying for the rejection of a tax imposed by this chapter, the city council shall reconsider this chapter and upon reconsideration shall defeat it in its entirety or shall submit it to a vote of the people. Upon the filing of an initiative petition, the effective date of the ordinance codified in this chapter shall be suspended until the ordinance protested against has received a majority of the votes cast thereon at the election. [Ord. 551 § 1, 1983; Ord. 541 § 5, 1982].
3.06.060 Initiative – Signatures required.
The number of registered voters needed to sign a petition 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 city general election. [Ord. 541 § 6, 1982].
3.06.070 Initiative – Signature affidavits.
Every signer to a petition shall add to his signature his place of residence, giving street and number. The signatures need not all be appended to one paper, but one of the signers on each paper must attach thereto an affidavit stating the number of signatures thereon, that each signature thereon is a genuine signature of the person whose name it purports to be and that the statements therein made are true as he believes. [Ord. 541 § 7, 1982].
3.06.080 Initiative – Checking of petition by clerk-treasurer.
Within 10 days from the filing of a petition, the city clerk-treasurer shall ascertain and append to the petition his certificate stating whether or not it is signed by a sufficient number of registered voters, using the registration records and returns of the preceding municipal election for his sources of information, and the city council shall allow him extra help for that purpose, if necessary. If the signatures are found by the clerk-treasurer to be insufficient, the petition may be amended in that respect within 10 days from the date of the certificate. Within 10 days after submission of the amended petition the clerk-treasurer shall make an examination thereof and append his certificate thereto in the same manner as before. If the second certificate also shows the number of signatures to be insufficient, the petition shall be returned to the person filing it. [Ord. 541 § 8, 1982].
3.06.090 Initiative – Appeal to court.
If the clerk-treasurer finds the petition insufficient or if the city council refuses either to defeat the ordinance or to order an election thereon, any taxpayer may commence an action in the superior court against the city and procure a decree ordering an election to be held in the city for the purpose of voting upon the proposed ordinance if the court finds the petition to be sufficient. [Ord. 541 § 9, 1982].
3.06.100 Initiative – Conduct of election.
Publication of notice of the election, the canvass of the returns and declaration of the results shall be conducted in all respects as are other city elections. Any number of proposed ordinances may be voted upon at the same election, but there shall not be more than one special election for that purpose during any one six-month period. [Ord. 541 § 10, 1982].
3.06.110 Initiative – Notice of election.
A. The city clerk-treasurer shall cause the ordinance required to be submitted to the voters at an election to be published once in each of the daily newspapers in the city not less than five nor more than 20 days before the election.
B. Further, notice shall be given by at least one publication not more than 10 nor less than three days prior to the election by the city clerk-treasurer in one or more newspapers of general circulation within the city. The notice shall contain the ballot title of the measure, the hours during which the polls will be open, and state that the election will be held in the regular polling places in each precinct, giving the address of each polling place. [Ord. 541 § 11, 1982].
3.06.120 Initiative – Ballots.
The ballots used for voting upon a proposed ordinance shall be similar to those used in a general municipal election in the city and shall contain the words “for the ordinance” (stating the nature of the ordinance) and “against the ordinance” (stating the nature of the ordinance). [Ord. 541 § 12, 1982].
3.06.130 Effective date after election.
If the number of votes cast thereon favor the proposed ordinance, it shall become effective immediately and shall be made a part of the record of ordinances of the city. [Ord. 541 § 13, 1982].
3.06.140 Repeal by initiative.
Upon the adoption of a repeal ordinance or repeal initiative, the city clerk-treasurer shall write upon the margin of the record of the ordinance, “Repealed by Ordinance No.” or “Repealed by vote of the people.” [Ord. 541 § 14, 1982].