Chapter 3.04
SALES OR USE TAX

Sections:

3.04.010    Imposition.

3.04.020    Rate.

3.04.030    Administration.

3.04.040    Inspection of records.

3.04.050    Effective date.

3.04.010 Imposition.

There is imposed a sales or use tax, as the case may be, upon every taxable event, as described in RCW 82.14.020, 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 Chapters 82.08 and 82.12 RCW. (Ord. 325 § 1, 1970).

3.04.020 Rate.

The rate of tax imposed by SMC 3.04.010 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 may be in effect a sales or use tax imposed by Snohomish County, the rate of tax imposed by this chapter shall be four hundred twenty-five/one-thousandths of one percent. (Ord. 325 § 2, 1970).

3.04.030 Administration.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050, and the mayor of the city is authorized and directed to execute on behalf of the city a proper contract with the Department of Revenue of the state of Washington providing for such collection and administration of the tax. (Ord. 325 § 3, 1970).

3.04.040 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. 325 § 4, 1970).

3.04.050 Effective date.

The tax imposed by this chapter shall take effect January 1, 1971. (Ord. 325 § 5, 1970).