Chapter 3.45
SALES AND USE TAX

Sections:

Article I. Local Retail Sales and Use Tax

3.45.010  Tax imposed.

3.45.020  Rate of tax.

3.45.030  Administration.

3.45.040  Consent to inspection.

3.45.050  Contract with Department of Revenue.

3.45.060  Violation – Penalty.

Article II. Additional Local Retail
Sales and Use Tax

3.45.070  Additional tax imposed.

3.45.080  Additional tax – Rate.

3.45.090  Additional tax – Administration.

3.45.100  Additional tax – Consent to inspection.

3.45.110  Additional tax – Contract with Department of Revenue.

3.45.120  Additional tax – Violation – Penalty.

Article I. Local Retail Sales and Use Tax

3.45.010 Tax imposed.

There is hereby 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 town of Cathlamet, state of Washington. 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. (Ord. 288 § 1, 1979)

3.45.020 Rate of tax.

The rate of tax imposed by CMC 3.45.010 shall be one-half of one percent of the selling price or value of the articles used, as the case may be; provided, however, in the event that the county of Wahkiakum shall impose a sales and use tax, the rate of the tax imposed by the town of Cathlamet shall be four hundred twenty-five one-thousandths of one percent. (Ord. 288 § 2, 1979)

3.45.030 Administration.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 288 § 3, 1979)

3.45.040 Consent to inspection.

The town of Cathlamet hereby consents to the inspection of such records as are necessary to qualify the town for inspection of records of the Washington State Department of Revenue, pursuant to RCW 82.32.330. (Ord. 288 § 4, 1979)

3.45.050 Contract with Department of Revenue.

The mayor of the town of Cathlamet is hereby authorized to enter into a contract with the Department of Revenue of the state of Washington for administration of the tax, pursuant to RCW 82.14.050; provided, that the sum retained by said Department of Revenue does not exceed two percent of the taxes collected. (Ord. 288 § 5, 1979)

3.45.060 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 shall be guilty of a misdemeanor. (Ord. 288 § 6, 1979)

Article II. Additional Local Retail
Sales and Use Tax

3.45.070 Additional tax imposed.

Pursuant to the authority vested in towns by RCW 82.14.030(2), there is hereby imposed an additional sales or use tax, as the case may be, upon every taxable event as defined in RCW 82.14.020 occurring within the town of Cathlamet, state of Washington. 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. (Ord. 326 § 1, 1985)

3.45.080 Additional tax – Rate.

The rate of tax imposed by CMC 3.45.070 shall be five-tenths of one percent of the selling price or value of the article used, as the case may be. The tax herein imposed shall be in addition to the local sales and use tax imposed pursuant to the provisions of Article I of this chapter; provided, however, that in the event the county of Wahkiakum shall impose an additional sales and use tax pursuant to RCW 82.14.030(2) at a rate equal to or greater than the rate imposed herein, Wahkiakum County shall receive 15 percent of the town tax levied pursuant to this chapter; provided further, that in the event that the county of Wahkiakum shall impose an additional sales and use tax pursuant to RCW 82.14.030(2) at a rate which is less than the rate imposed herein, Wahkiakum County shall receive that amount of revenues from the town tax equal to 15 percent of the rate of tax imposed by the county under RCW 82.14.030(2). (Ord. 326 § 2, 1985)

3.45.090 Additional tax – Administration.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 326 § 3, 1985)

3.45.100 Additional tax – Consent to inspection.

The town of Cathlamet hereby consents to the inspection of such records as are necessary to qualify the town for inspection of records of the Washington State Department of Revenue, pursuant to RCW 82.32.330. (Ord. 326 § 4, 1985)

3.45.110 Additional tax – Contract with Department of Revenue.

The mayor of the town of Cathlamet is hereby authorized to enter into a contract with the Department of Revenue of the state of Washington for administration of the tax imposed herein pursuant to RCW 82.14.050; provided, that the sum retained by said Department of Revenue does not exceed two percent of the taxes collected. (Ord. 326 § 5, 1985)

3.45.120 Additional tax – 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 shall be guilty of a misdemeanor. (Ord. 326 § 7, 1985)