Chapter 3.04
SALES AND USE TAX

Sections:

3.04.010    Imposed.

3.04.020    Rate.

3.04.025    Additional sales and use tax.

3.04.030    Administration and collection.

3.04.040    Inspection of records.

3.04.050    Contract with State.

3.04.060    Violation – Penalty.

Stat. Ref.: For provisions on city sales and use taxes, see Chapter 82.14 RCW.

3.04.010 Imposed.

There is 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 Chapters 82.08 and 82.12 RCW. (Ord. 1019 § 1, 1970).

3.04.020 Rate.

The rate of the tax imposed by IMC 3.04.010 shall be at the rate of 1/2 of 1 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 425/1000 of 1 percent. (Ord. 1019 § 2, 1970).

3.04.025 Additional sales and use tax.

A. Imposition. In addition to the tax imposed by IMC 3.04.020, 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 IMC 3.04.020 is levied, and as specifically authorized by Section 17, Chapter 49, 1st Executive 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 IMC 3.04.020, shall be 1/2 of 1 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 subsection at a rate equal to or greater than the rate imposed under this subsection, the county shall receive 15 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, 1st Executive Session, Laws of 1982, the county shall receive that amount of revenues from the city tax equal to 15 percent of the rate of tax imposed by the county. (Ord. 1542 § 1, 1982).

3.04.030 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. 1019 § 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. 1019 § 4, 1970).

3.04.050 Contract with State.

The Mayor is authorized on behalf of the City to enter into a contract with the State Department of Revenue for administration of the tax. (Ord. 1019 § 5, 1970).

3.04.060 Violation – Penalty.

Any seller who fails or refuses to collect the taxes required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and/or any buyer who refuses to pay any taxes due under this chapter, shall, upon conviction therefor, be punished by a fine in a sum not to exceed $500.00, or by imprisonment in the City Jail for a term not to exceed 6 months, or by both such fine and imprisonment. (Ord. 1324 § 1, 1978; Ord. 1019 § 6, 1970).