Chapter 3.28
ADDITIONAL SALES AND USE TAX
Sections:
3.28.030 Tax in addition to tax imposed by Chapter 3.24.
3.28.040 Administration and collection.
3.28.060 Special initiative procedure.
3.28.010 Tax imposed.
Pursuant to, in accordance with, and subject to the provisions of Chapter 49, Laws of 1982, First Extraordinary Session, Section 17(2), there is imposed, effective as of July 1, 1982, an additional sales and use tax, as the case may be, upon every taxable event, as defined by RCW 82.14.020, occurring within the town. The sales and use taxes imposed by this section shall be collected from those persons who are taxable by the state of Washington pursuant to Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the town. (Ord. 263 §§ 1, 2, 1982)
3.28.020 Tax rate.
The rate of the taxes imposed by this chapter shall be five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). (Ord. 263 § 3, 1982)
3.28.030 Tax in addition to tax imposed by Chapter 3.24.
The sales and use taxes imposed by this chapter are in addition to the sales and use taxes imposed by Ordinance 119, codified as Chapter 3.24, of the town, which Ordinance 119 was adopted March 18, 1970, pursuant to RCW 82.14.030 and now amended as Section 1, Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 263 § 4, 1982)
3.28.040 Administration and collection.
The administration and collection of the sales and use taxes imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session, and acts amendatory thereof, and the rules and regulations promulgated pursuant thereto. (Ord. 263 § 5, 1982)
3.28.050 Definitions.
The meaning ascribed to words and phrases as used in this chapter shall be as defined and set forth in RCW 82.14.020(1) through (7), inclusive. (Ord. 263 § 6, 1982)
3.28.060 Special initiative procedure.
A. This chapter shall be subject to a special initiative proposing that the tax imposed by this chapter be changed or repealed.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 (15) 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. 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 herein 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.
B. All other powers and procedures of the special initiative procedure relating to this chapter shall be exercised as prescribed, and in the manner, set forth in RCW 35.17.260 through 35.17.360, as now in force or hereafter amended. (Ord. 278 § 1, 1982; Ord. 263 §§ 7, 9, 1982)
3.28.070 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 punished by a fine of not to exceed three hundred dollars ($300.00). (Ord. 263 § 12, 1982)