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Chapter 3.24
SALES AND USE TAXSections:
3.24.010 Imposition.
3.24.020 Rate.
3.24.030 Administration and collection.
3.24.040 Contracts with state for administration.
3.24.050 Inspection of records.
3.24.060 Referendum procedure.
3.24.010 Imposition.
There is levied a sales and use tax, as the case may be, as authorized by Chapter 82.14 RCW, upon every taxable event, as therein provided, occurring in the city. The tax shall be imposed upon and collected from those persons or entities from whom the state sales or use tax is collected. (Ord. 1437 § 1, 1986; 1958 code § 3.58.010)
3.24.020 Rate.
The rate of the tax imposed by RMC 3.24.010 shall be one-half of one percent of the selling price (in the case of the sales tax) or value of the article used (in the case of the use tax). (Ord. 1437 § 2, 1986; 1958 code § 3.58.020)
3.24.030 Administration and collection.
The administration and collection of tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.14 RCW. (Ord. 1437 § 3, 1986; 1958 code § 3.58.030)
3.24.040 Contracts with state for administration.
The mayor of the city is authorized to enter into a contract with the Department of Revenue for the administration of the tax. (Ord. 1437 § 3, 1986; 1958 code § 3.58.050)
3.24.050 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. (Ord. 1437 § 4, 1986; 1958 code § 3.58.040)
3.24.060 Referendum procedure.
The sales and use tax imposed by this chapter is subject to a referendum election that conforms to the requirements and procedures set forth in RCW 82.14.036 proposing that the tax or tax rate increase be approved or repealed by the voters. The city clerk/treasurer, or his authorized deputy, shall serve as the filing officer as required by RCW 82.14.036. (Ord. 1437 § 5, 1986; 1958 code § 3.58.060)
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