Chapter 3.30
SALES AND USE TAX
Sections:
Article I. Designated
3.30.010 Imposition of sales and use tax as authorized by RCW 82.14.030(1).
3.30.020 Administration – Collection.
3.30.030 Inspection of records – Agreement with Department of Revenue.
Article II. Additional
3.30.050 Imposition of additional sales and use tax as authorized by RCW 82.14.030(2).
3.30.060 Administration – Collection.
3.30.070 Inspection of records – Agreement with Department of Revenue.
3.30.080 Subject to referendum.
Article III. Imposition of Sale and Use Tax as Authorized by RCW 82.14.540
3.30.100 Imposition of sales and use tax as authorized by RCW 82.14.540.
Article I. Designated
3.30.010 Imposition of sales and use tax as authorized by RCW 82.14.030(1).
A. 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 limits of Kenmore. 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 as the same now exist or may hereafter be amended.
B. Tax Rate. The rate of tax imposed by subsection (A) of this section 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 King County pursuant to RCW 82.14.030(1), then the rate imposed by this article shall be as provided in RCW 82.14.030(1) as the same now exists or may hereafter be amended. The rate as of the effective date of the ordinance codified in this article shall be 425/1000th of one percent. [Ord. 98-0005 § 1.]
3.30.020 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 as the same now exists or may hereafter be amended. [Ord. 98-0005 § 2.]
3.30.030 Inspection of records – Agreement with Department of Revenue.
The City of Kenmore 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 as the same now exists or may hereafter be amended. The city manager is authorized to enter into an agreement with the Department of Revenue for the administration of the tax. [Ord. 98-0005 § 3.]
3.30.040 Penalty.
Any person violating any provision of this article shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to State law or City ordinance. [Ord. 98-0005 § 4.]
Article II. Additional
3.30.050 Imposition of additional sales and use tax as authorized by RCW 82.14.030(2).
A. 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) as the same exists or may hereafter been amended, is levied, and as specifically authorized by RCW 82.14.030(2).
B. Rate of Tax. The rate of tax imposed by this section, which shall be in addition to the rate of tax permitted to be imposed by City ordinance pursuant to RCW 82.14.030(1), as the same now exists or may hereafter be amended, 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 King County shall impose a sales and/or use tax pursuant to RCW 82.14.030(2), as the same now exists or may hereafter be amended, at a rate that is equal to or greater than the rate imposed under this article, then said county shall receive 15 percent of the City tax; provided, further, that in the event King County shall impose a sales and/or use tax pursuant to RCW 82.14.030(2), at a rate that is 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 rate of tax imposed by the county. [Ord. 98-0006 § 1.]
3.30.060 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 as the same now exists or may hereafter be amended. [Ord. 98-0006 § 2.]
3.30.070 Inspection of records – Agreement with Department of Revenue.
The City of Kenmore 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 as the same now exists or may hereafter be amended. The city manager is authorized to enter into an agreement with the Department of Revenue for the administration of the tax. [Ord. 98-0006 § 3.]
3.30.080 Subject to referendum.
Pursuant to RCW 82.14.036, the tax imposed by this article is subject to referendum. A referendum petition to repeal the tax imposed by this article must be filed with the city clerk or the city manager within seven days of passage of the ordinance codified in this article. Within 10 days of the filing with the identified filing officer or officers of the referendum petition, the interim city manager shall confer with the petitioner concerning the form and style of the petition, issue an identification number for the petition and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure results in the tax or tax rate increase being imposed, and a negative answer to the question and a negative vote on the measure results in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within said 10-day period.
After notification of the identification number and ballot title, the petitioner shall have 30 days in which to secure on petition forms the signatures of not less than 15 percent of the registered voters of the City and to file the signed petitions with the designated filing officer or officers.
Each petition form must contain the ballot title and the full text of the measure to be referred. [Ord. 98-0006 § 4.]
3.30.090 Penalty.
Any person violating any provision of this article shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to State law or City ordinance. [Ord. 98-0006 § 5.]
Article III. Imposition of Sale and Use Tax as Authorized by RCW 82.14.540
3.30.100 Imposition of sales and use tax as authorized by RCW 82.14.540.
A. Imposition. In addition to other taxes which may be imposed by the City, there is hereby authorized, fixed and imposed a separate sales and use tax in accordance with RCW 82.14.540 (Chapter 338, Laws of 2019). Such tax shall be assessed on the selling price in the case of a sales tax, or value of the article used, in the case of a use tax, upon every taxable event that occurs within the City limits of Kenmore.
B. Tax Rate – Term. The rate of the sales and use tax authorized by this section shall be 0.0073 percent. The tax imposed by the City under this section shall expire 20 years after the date on which the tax is first imposed.
C. Tax Receipts – Administration. The maximum amount to be received by the City from the tax in each year shall be equal to the taxable retail sales within the City limits of Kenmore in State fiscal year 2019 multiplied by the tax rate. The tax imposed by this section shall be deducted from the amount of tax otherwise required to be collected or paid to the Washington State Department of Revenue (“DOR”) under Chapter 82.08 or 82.12 RCW, as the same now exists or may hereafter be amended. DOR shall collect and administer the tax on behalf of the City at no cost to the City. In the event that the amount of tax exceeds the maximum amount allowed to the City under RCW 82.14.540, any excess shall be remitted to the State Treasurer in accordance with RCW 82.14.540. The city manager is authorized to enter into an agreement with DOR for the administration of the tax. [Ord. 19-0496 § 1.]
3.30.110 Penalty.
Any person violating any provision of this article shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to State law or City ordinance. [Ord. 19-0496 § 1.]