Chapter 3.16
SALES AND USE TAX
Sections:
3.16.010 Imposition of sales or use tax.
3.16.030 Administration and collection of tax.
3.16.040 Consent to inspection of records.
3.16.050 Authorizing execution of contract for administration.
3.16.010 Imposition of sales or use 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 Chapters 82.08 and 82.12 RCW. (Ord. 194 § 1, 1982)
3.16.020 Rate of tax imposed.
The rate of the tax imposed by Section 3.16.010 of this chapter shall be one-half of one percent (0.5%) 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 Thurston County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session, at the rate equal to or greater than the rate imposed by this section, the county shall receive fifteen percent (15%) of the tax imposed by this section; provided further, that during such period as there is in effect a sales tax or use tax imposed by Thurston 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 3.16.010 that amount of revenues equal to fifteen percent (15%) of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 194 § 2, 1982)
3.16.030 Administration and collection of tax.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 194 § 3, 1982)
3.16.040 Consent to 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. 194 § 4, 1982)
3.16.050 Authorizing execution of contract for administration.
The mayor and the clerk-treasurer are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 194 § 5, 1982)
3.16.060 Special initiative.
This chapter shall be subject to a special initiative proposing that the tax imposed by this chapter be changed or repealed. The number of registered voters needed to sign a petition for special initiative shall be fifteen percent (15%) of the total number of names of persons listed as registered voters within the town on the date of the last preceding general election. If a special initiative petition is filed with the town council, the operation of this chapter shall not be suspended pending the town council or voter approval of the special initiative and the tax imposed by this chapter shall be collected until each special initiative is approved by the town council or the voters. The procedures for initiative upon petition contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 201 § 1, 1983: Ord. 194 § 6, 1982)
3.16.070 Violation—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 shall be guilty of a misdemeanor, and upon conviction thereof shall be fined no more than five hundred dollars ($500.00) or imprisoned for not more than six months, or by both such fine and imprisonment. (Ord. 194 § 7, 1982)