Chapter 3.20
ADDITIONAL SALES OR USE TAX
Sections:
3.20.030 Administration and collection.
3.20.040 Special initiative procedure.
3.20.010 Imposition.
There is imposed an additional sales or use tax, as the case may be, upon every taxable event as defined in RCW 82.14.020(8) occurring within the city. This tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to the provisions of RCW 82.08.010 et seq. and RCW 82.12.010 et seq. (Ord. 484A § 1, 1982)
3.20.020 Rate.
The rate of tax imposed by ZMC 3.20.010 shall be one-half 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), subject to the provisions of RCW 82.14.030(2) relating to the rate of tax in the event Yakima County adopts a similar ordinance for additional sales or use taxes. (Ord. 484A § 2, 1982)
3.20.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Emergency Senate Bill 4972, Laws of 1982, First Special Session. (Ord. 484A § 3, 1982)
3.20.040 Special initiative procedure.
The adoption of the ordinance codified in this chapter and its continuing operativeness is subject to a special initiative procedure subjecting the ordinance to repeal by the filing of a petition for initiative by the registered voters who are residents of the city. In the event that, within 30 days of the adoption of the ordinance codified in this chapter, a petition for initiative is signed by 15 percent of the total number of names of persons listed as registered voters within the city, on the day of the last preceding city general election, the operation of this chapter shall be suspended until the initiative petition is found to be insufficient or until the ordinance codified in this chapter has received a majority of the votes cast thereon at an election conducted pursuant to said petition. In the event no petition for initiative is filed within said 30-day period, and this chapter shall take effect, the continuing operativeness of this chapter is subject to a special initiative procedure subjecting the ordinance to repeal by the filing of a petition for initiative by registered voters who are residents of the city. In the event that a petition for initiative is signed by 15 percent of the total number of names of persons listed as registered voters within the city on the day of the last preceding city general election, and should the initiative petition be found sufficient, an election shall be conducted pursuant to said petition to determine the continued operativeness of this chapter. Should the ordinance codified in this chapter not receive a majority of the favorable votes cast thereon at an election conducted pursuant to such a petition, this chapter shall cease to be effective on the first day of the calendar year quarter next succeeding 30 days from the date the vote on the special initiative was certified by a proper election official. The requirements and procedures governing such initiative petitions shall be as provided in RCW 35A.11.100 and by RCW 35.17.240 through and including RCW 35.17.360, now or as hereafter amended. (Ord. 494 § 1, 1982; Ord. 484A § 4, 1982)