Chapter 2.22
SALES OR USE TAX

Sections:

2.22.040  Imposition.

2.22.080  Rate.

2.22.120  Administration.

2.22.160  Inspection of records.

2.22.200  Contract with Department of Revenue.

2.22.240  Failure to collect.

2.22.040 Imposition.

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 that state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. [Ord. 2815 § 1, 1970.]

2.22.080 Rate.

The rate of the tax imposed by ECC 2.22.040 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 Kittitas County, the rate of tax imposed by this chapter shall not exceed four hundred twenty-five/one-thousandths of one percent. [Ord. 2815 § 2, 1970.]

2.22.120 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. 2815 § 3, 1970.]

2.22.160 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. 2815 § 4, 1970.]

2.22.200 Contract with Department of Revenue.

The city manager is authorized to enter into a contract with the Department of Revenue for the administration of this tax; provided, however, that the city attorney shall first approve the form and content of the contract. [Ord. 2815 § 5, 1970.]

2.22.240 Failure to collect.

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. 2815 § 6, 1970.]