Chapter 3.08
SALES OR USE TAX*
Sections:
3.08.025 Additional sales and use tax for housing and related services.
3.08.030 Administration and collection.
3.08.040 Consent to inspection of records.
3.08.050 Authorizing execution of contract for administration of tax.
*For the statutory provisions regarding the imposition by a city of a sales or use tax, see Chapter 82.14 RCW.
3.08.010 Imposed.
The city council, being the legislative and governing body of the city, imposes 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 the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 3474 § 1, 2023; Ord. 1497 § 1, 1970).
3.08.020 Rate.
The rate of tax imposed by LMC 3.08.010 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 Cowlitz County, the rate of tax imposed by this chapter shall be four hundred twenty-five/one-thousandths of one percent. (Ord. 3474 § 1, 2023; Ord. 1497 § 1, 1970).
3.08.025 Additional sales and use tax for housing and related services.
(1) There is hereby imposed an additional sales and use tax, separate and apart from any other sales and use tax imposed by this chapter, upon every taxable event occurring in the city, for housing and related services as authorized by RCW 82.14.530.
(2) As used in this section, the term “taxable event” has the meaning set forth in RCW 82.14.020.
(3) The rate of the sales and use tax imposed by this section shall be one-tenth of one percent of the selling price, in the case of a sales tax, or the value of the article used, in the case of a use tax.
(4) The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.
(5) Moneys collected from the tax shall be used solely for those housing and related services authorized by RCW 82.14.530, as the same now exists or as hereafter amended.
(6) As provided in RCW 82.14.530, if Cowlitz County subsequently imposes a sales and use tax for housing and related services as authorized by such statute, the county shall provide a credit against its tax for the full amount of the tax imposed by the city. (Ord. 3474 § 1, 2023).
3.08.030 Administration and 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. 3474 § 1, 2023; Ord. 1497 § 1, 1970).
3.08.040 Consent to 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. 3474 § 1, 2023; Ord. 1497 § 1, 1970).
3.08.050 Authorizing execution of contract for administration of tax.
The city manager is authorized to enter into the contract with the Department of Revenue for administration of the tax, which agreement shall first be approved by the governing body, the city council. (Ord. 3474 § 1, 2023; Ord. 1497 § 1, 1970).
3.08.060 Penalty.
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. 3474 § 1, 2023; Ord. 1497 § 1, 1970).