Chapter 3.06
ADDITIONAL SALES AND USE TAX

Sections:

3.06.010    Imposition of tax.

3.06.020    Rate.

3.06.030    Administration and collection.

3.06.040    Inspection of records.

3.06.050    Contract for administration.

3.06.060    Special initiative.

3.06.070    Penalties.

3.06.010 Imposition of 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 town. 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. 164 §1, 1982).

3.06.020 Rate.

The rate of the tax imposed by Section 3.06.010 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 tax or use tax imposed by Grant County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive fifteen percent of the tax imposed by Section 3.06.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by Grant County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by Section 3.06.010 that amount of revenues equal to fifteen percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session.

(Ord. 164 §2, 1982).

3.06.030 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. 164 §3, 1982).

3.06.040 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. 164 §4, 1982).

3.06.050 Contract for administration.

The mayor and clerk are authorized to enter into a contract with the Department of Revenue for the administration of this tax.

(Ord. 164 §5, 1982).

3.06.060 Special initiative.

This chapter shall be subject to special initiative. The number of registered voters needed to sign a petition for special initiative shall be fifteen percent of the total number of names of persons listed as registered voters within the town on the day of the last preceding general election. The procedures for initiative contained in RCW 35A.11.100 shall apply to any such special initiative petition.

(Ord. 166 §6, 1982: Ord. 164 §6, 1982).

3.06.070 Penalties.

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 civil infraction, which shall be punished by a C-15 penalty.

(Ord. No. 580, § 1, 11-19-15; Ord. 164 §7, 1982).