Chapter 3.32
SALES AND USE TAX

Sections:

3.32.010    Imposition.

3.32.015    Additional sales and use tax authorized by Laws of 1982.

3.32.020    Rate.

3.32.030    Administration and collection.

3.32.040    Inspection of records.

3.32.050    Contract with Department of Revenue.

3.32.060    Penalty for violation.

3.32.010 Imposition.

There is levied and imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, 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 RCW Chapters 82.08 and 82.12. (Ord. 522 § 1, 1970).

3.32.015 Additional sales and use tax authorized by Laws of 1982.

(a) Imposition. In addition to the tax imposed by Section 3.32.010 of this chapter, there is imposed an additional sales or use tax, as the case may be, upon the same taxable events upon which the tax imposed under Section 3.32.010 of this chapter is levied, and as specifically authorized by Section 17, Chapter 49, First Extraordinary Session, Laws of 1982.

(b) Rate of Tax. The rate of tax imposed by this section, which shall be in addition to the rate of the tax imposed by Section 3.32.010, 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); provided, however, that in the event the county in which the taxable event occurs shall impose a sales and use tax under this section at a rate equal to or greater than the rate imposed under this subsection the county shall receive fifteen percent of the city tax; provided further, that in the event that the county in which the taxable event occurs shall impose a sales and use tax under this subsection at a rate which is less than the rate imposed under subsection 17(2) of Chapter 49, First Extraordinary Session, Laws of 1982, the county shall receive that amount of revenues from the city tax equal to fifteen percent of the rate of tax imposed by the county. (Ord. 1077 § 1, 1982).

3.32.020 Rate.

The rate of the tax levied and imposed by Section 3.32.010 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 this chapter shall be limited to four hundred twenty-five one-thousandths of one percent. (Ord. 522 § 2, 1970).

3.32.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. (Ord. 522 § 3, 1970).

3.32.040 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. 522 § 4, 1970).

3.32.050 Contract with Department of Revenue.

The Mayor and City Clerk are authorized and empowered to enter into an appropriate contract with the Department of Revenue for the administration of the tax and to execute it on behalf of the city. (Ord. 522 § 5, 1970).

3.32.060 Penalty for violation.

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 therefor, shall be punished as provided in Section 1.01.110. (Ord. 522 § 6, 1970).