Chapter 3.06
ADDITIONAL SALES AND USE TAX

Sections:

3.06.010    Imposition.

3.06.020    Rate.

3.06.030    Administration.

3.06.040    Effective date.

3.06.010 Imposition.

There is imposed a sales or use tax as the case may be upon every taxable event, as provided by RCW 82.14.030(2), 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 and in addition to the sales or use tax imposed by SMC 3.04.010. (Ord. 591 § 1, 1982).

3.06.020 Rate.

The rate of tax imposed by SMC 3.06.010 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 in the event a county shall impose a sales and use tax under RCW 82.14.030(2) at a rate equal to or greater than the rate imposed by a city within the county, the county shall receive 15 percent of the city tax; provided further, that in the event that the county shall impose a sales and use tax under RCW 82.14.030(2) at a rate which is less than the rate imposed by a city within the county, 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. 591 § 2, 1982).

3.06.030 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, providing for such collection and administration of the tax. (Ord. 591 § 3, 1982).

3.06.040 Effective date.

The effective date of the ordinance codified in this chapter and the imposition of the tax shall be July 1, 1982. (Ord. 591 § 4, 1982).