Chapter 3.04
SALES AND USE TAX
Sections:
3.04.020 Statement of purpose.
3.04.060 Administration and collection.
3.04.070 Inspection of records.
3.04.080 Contract for administration and collection.
3.04.090 Violation—Misdemeanor.
3.04.010 Short title.
This chapter shall be known as the Sales Tax chapter and may be cited as such.
(Ord. 68 §9, 1971).
3.04.020 Statement of purpose.
Because the Grant County Board of Commissioners has imposed a county-wide sales tax pursuant to the authorization contained in the above-referenced Laws, the council of the town deems it necessary and mandatory to impose a sales and use tax within the corporate limits of the town to enable the town to receive its just share of the tax collected under the county mandate.
(Ord. 68 §1, 1971).
3.04.030 Definitions.
For the purpose of this chapter:
A. “Taxable event” is defined by Section 3, Chapter 94, Laws of 1970, First Extraordinary Session.
B. “City” means the city of Mattawa.
C. “Person” is defined by RCW 82.04.030.
D. The meaning ascribed to words and phrases in Chapter 82.04 and 82.12 RCW, as now or hereafter amended, insofar as applicable, shall have full force and effect with respect to taxes imposed under this chapter.
(Ord. 68 §2, 1971).
3.04.040 Imposition of tax.
There is imposed a sales or use tax, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, occurring within the town. 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. 68 §3, 1971).
3.04.050 Rate.
The rate of the tax imposed by Section 3.04.040 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 Grant County, the rate of tax imposed by this chapter shall be four hundred twenty-five one-thousandths of one percent.
(Ord. 68 §4, 1971).
3.04.060 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. 68 §5, 1971).
3.04.070 Inspection of records.
The town consents to the inspection of such records as are necessary to qualify the town for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330.
(Ord. 68 §6, 1971).
3.04.080 Contract for administration and collection.
The mayor and clerk of the town are authorized to execute a contract with the Washington State Department of Revenue for the administration and collection of the tax imposed in this chapter.
(Ord. 68 §7, 1971).
3.04.090 Violation—Misdemeanor.
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. 68 §8, 1971).