Chapter 3.35
SALES AND USE TAX1
Sections:
Article I. Initial Tax
3.35.040 Administration – Collection.
3.35.050 Inspection of records – Agreement with Department of Revenue.
Article II. Additional Tax
3.35.080 Administration – Collection.
3.35.090 Inspection of records – Agreement with Department of Revenue.
Article III. Sales and Use Tax for Affordable and Supportive Housing
3.35.120 Administration – Collection.
3.35.130 Inspection of records – Agreement with Department of Revenue.
Article I. Initial Tax
3.35.010 Authority.
The imposition of sales and use tax in this article is authorized by RCW 82.14.030(1).
(Ord. No. 89-06, § 1, 11-28-89. Code 2001 § 14-91.)
3.35.020 Imposition.
There is hereby imposed a sales and/or use tax, as the case may be, upon every taxable event, as defined in Chapter 82.14 RCW as the same exists or may hereafter been amended, which occurs within the city. The tax shall be imposed upon and collected from those persons from whom the state sales and/or use tax is collected pursuant to Chapters 82.04, 82.08 and 82.12 RCW.
(Ord. No. 89-06, § 1(A), 11-28-89. Code 2001 § 14-92.)
3.35.030 Tax rate.
The rate of tax imposed by this article 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 the county pursuant to RCW 82.14.030(1), the rate imposed by this article shall be as provided in RCW 82.14.030(1). The rate as of the effective date of the ordinance from which this section was derived shall be 0.0425 of one percent.
(Ord. No. 89-06, § 1(B), 11-28-89. Code 2001 § 14-93.)
3.35.040 Administration – Collection.
The administration and collection of the tax imposed by this article shall be in accordance with the provisions of RCW 82.14.050.
(Ord. No. 89-06, § 2, 11-28-89. Code 2001 § 14-94.)
3.35.050 Inspection of records – Agreement with Department of Revenue.
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. The mayor is authorized to enter into an agreement with the Department of Revenue for the administration of the tax.
(Ord. No. 11-684, § 6, 1-18-11; Ord. No. 89-06, § 3, 11-28-89. Code 2001 § 14-95.)
Article II. Additional Tax2
3.35.060 Imposition.
In addition to other taxes which may be imposed by the city, there is hereby imposed a separate sales and/or use tax, as the case may be, upon the same taxable events, and upon which the tax imposed pursuant to RCW 82.14.030(1) is levied, and as specifically authorized by RCW 82.14.030(2).
(Ord. No. 89-07, § 1(A), 11-28-89. Code 2001 § 14-106.)
3.35.070 Rate of tax.
The rate of tax imposed by this article, which shall be in addition to the rate of tax permitted to be imposed pursuant to RCW 82.14.030(1), 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 shall impose a sale and/or use tax pursuant to RCW 82.14.030(2), at a rate that is equal to or less than the rate imposed under this article, the county shall receive that amount of revenues from the city tax equal to 15 percent of the city tax.
(Ord. No. 89-07, § 1(B), 11-28-89. Code 2001 § 14-107.)
3.35.080 Administration – Collection.
The administration and collection of the tax imposed by this article shall be in accordance with the provisions of RCW 82.14.050.
(Ord. No. 89-07, § 2, 11-28-89. Code 2001 § 14-108.)
3.35.090 Inspection of records – Agreement with Department of Revenue.
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. The mayor is authorized to enter into an agreement with the Department of Revenue for the administration of the tax.
(Ord. No. 10-669, § 24, 9-21-10; Ord. No. 89-07, § 3, 11-28-89. Code 2001 § 14-109.)
Article III. Sales and Use Tax for Affordable and Supportive Housing
3.35.100 Imposition.
There is hereby imposed a sales and/or use tax, as the case may be, upon every taxable event, as defined in Chapter 82.14 RCW as the same exists or may hereafter be amended, which occurs within the city. The tax shall be imposed upon and collected from those persons from whom the state sales and/or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. The tax imposed by this section must be deducted from the amount of tax otherwise required to be collected or paid to the Department of Revenue under Chapters 82.08 and 82.12 RCW.
(Ord. No. 19-879, § 1, 11-5-19.)
3.35.110 Tax rate.
The rate of tax imposed by FWRC 3.35.100 shall be the maximum rate permitted under RCW 82.14.540.
(Ord. No. 19-879, § 2, 11-5-19.)
3.35.120 Administration – Collection.
The administration and collection of the tax imposed by this article shall be in accordance with the provisions of RCW 82.14.540 and be accounted for separately by the finance department.
(Ord. No. 19-879, § 3, 11-5-19.)
3.35.130 Inspection of records – Agreement with Department of Revenue.
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(3)(h). The mayor is authorized to enter into an agreement with the Department of Revenue for the administration of the tax.
(Ord. No. 19-879, § 4, 11-5-19.)
Cross reference: Licenses and business regulations, FWRC Title 12.
State law references: Sales and use tax, RCW 82.14.010 et seq.; levy authorized, RCW 82.14.030.
State law reference: Authority, RCW 82.14.030(2).