Chapter 3.04
SALES AND USE TAX

Sections:

3.04.010    Imposed.

3.04.020    Rate.

3.04.030    Administration and collection.

3.04.040    Records inspection.

3.04.050    Contract with state.

3.04.060    Failure to collect or pay.

3.04.010 Imposed.

There is imposed a sales or use tax as the case may be upon every taxable event as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, occurring within the city. The tax shall be imposed upon and collected from those persons from whom the sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 329, 1980; Ord. 217, 1970)

3.04.020 Rate.

The rate of tax imposed by Section 3.04.010 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 Island County, the rate of tax imposed by this chapter shall be 425/1,000 of one percent. (Ord. 329, 1980; Ord. 217, 1970)

3.04.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. (Ord. 329, 1980; Ord. 217, 1970)

3.04.040 Records inspection.

The city consents to the inspection of such records as is necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 329, 1980; Ord. 217, 1970)

3.04.050 Contract with state.

The mayor of the city is authorized to enter into contract with the Department of Revenue for the administration and collection of the tax. (Ord. 329, 1980; Ord. 217, 1970)

3.04.060 Failure to collect or pay.

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. 329, 1980; Ord. 217, 1970)