Chapter 4.14
SALES OR USE TAX

Sections:

4.14.010    Imposition.

4.14.020    Rate.

4.14.030    Administration and collection.

4.14.040    Inspection of records.

4.14.050    Authority to execute agreement.

4.14.060    Violation a misdemeanor.

4.14.010 Imposition.

A. There is imposed 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.

B. There is hereby 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 city. 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. (Ord. A-19 § 1, 1982; Ord. 495 § 2, 1980).

4.14.020 Rate.

A. The rate of the tax imposed by MICC 4.14.010A 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 King County, the rate of tax imposed by MICC 4.14.010A shall be four hundred twenty-five/one-thousandths of one percent.

B. The rate of the tax imposed by MICC 4.14.010B 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 King 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 subsection, the county shall receive 15 percent of the tax imposed by MICC 4.14.010B; provided further, that during such period as there is in effect a sales tax or use tax imposed by King 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 subsection, the county shall receive from the tax imposed by MICC 4.14.010B that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. A-19 § 1, 1982; Ord. 495 § 2, 1980).

4.14.030 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. A-19 § 1, 1982; Ord. 495 § 2, 1980).

4.14.040 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. A-19 § 1, 1982; Ord. 495 § 2, 1980).

4.14.050 Authority to execute agreement.

The city shall enter into an agreement with the State Department of Revenue for the administration and collection by such department of the tax imposed by this chapter, and the mayor and finance director are authorized and directed to execute such agreement on behalf of the city. (Ord. A-19 § 1, 1982; Ord. 495 § 2, 1980).

4.14.060 Violation a 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, is guilty of a misdemeanor. (Ord. A-19 § 1, 1982; Ord. 495 § 2, 1980).