Chapter 3.30
ADDITIONAL SALES AND USE TAX
Sections:
3.30.010 Imposition of an additional sales and use tax.
3.30.030 Administration--Collection.
3.30.050 Administration authorization.
3.30.080 Effective date of tax.
3.30.090 Effective date of referendum.
3.30.010 Imposition of an additional sales and use tax.
There is imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.030(2), 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 the state sales tax or use tax is collected pursuant to RCW Chapters 82.08 and 82.12. (Ord. 1198 §1(part), 1997)
3.30.020 Rate of tax.
The rate of tax imposed by Section 3.30.010 of this chapter 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 in the event Klickitat County shall impose a sales and use tax pursuant to RCW 82.14.030(2), at a rate that is equal to or greater than the rate imposed under this ordinance, then the county shall receive fifteen percent of the city tax. Provided, further, that in the event Klickitat County shall impose a sales and use tax pursuant to RCW 82.14.030(2), at a rate that is less than the rate imposed under this ordinance, the county shall receive that amount of revenues from the city tax equal to fifteen percent of the rate of tax imposed by the county under RCW 82.14.030(2). (Ord. 1198 §1(part), 1997)
3.30.030 Administration--Collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 1198 §1(part), 1997)
3.30.040 Records inspection.
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. 1198 §1(part), 1997)
3.30.050 Administration authorization.
The mayor of the city is authorized to contract with the Department of Revenue for the administration of this tax. (Ord. 1198 §1(part), 1997)
3.30.060 Violations.
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. (Ord. 1198 §1(part), 1997)
3.30.070 Use of revenue.
Effective January 1, 2015, the revenues received as a result of the imposition of tax pursuant to RCW 82.14.030(2), less the resulting decrease in revenues that formerly were available to the city, as described in RCW 82.14.210(2), will be distributed as follows:
A. Sixty percent of revenue received under this chapter shall be designated to the city street fund.
B. Forty percent of revenue received under this chapter shall be designated for public safety expenses. (Ord. 1443 §1, 2014: Ord. 1431 §1, 2013: Ord. 1370 §1, 2008: Ord. 1323 §1, 2004: Ord. 1243 §1, 1998; Ord. 1198 §1(part), 1997)
3.30.080 Effective date of tax.
The tax imposed herein by Section 3.30.010 shall be assessed and collected upon taxable events defined in RCW 82.14.020, occurring on or after April 1, 1997. (Ord. 1198 §1(part), 1997)
3.30.090 Effective date of referendum.
The ordinance codified in this chapter shall become binding and shall take effect immediately upon the expiration of ten days from publication hereof. This chapter shall be subject to the referendum procedure in RCW 82.14.036. (Ord. 1198 §1(part), 1997)
3.30.100 Additional tax.
The provisions of this chapter are intended to and shall authorize imposition and collection of a tax in addition to the tax imposed by Chapter 3.28 of the Goldendale Municipal Code. (Ord. 1198 §1(part), 1997)