Chapter 3.16
SALES AND USE TAX
Sections:
3.16.050 Consent to inspection.
3.16.010 Imposed.
There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined by RCW Section 82.14.020, occurring within the county. 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. 20-86 § 1)
3.16.020 Rate.
The rate of the tax imposed by Section 3.16.010 shall be one-half of one percent of the selling price in the case of the sales tax, or of the value of the article used in the case of the use tax, as the case may be. (Ord. 20-86 § 2)
3.16.030 Administration.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW Section 82.14.050. (Ord. 20-86 § 3)
3.16.040 Credit allowed.
There shall be allowed against the tax imposed by this chapter a credit for the full amount of any city sales or use tax imposed upon the same taxable event, as defined by RCW Section 82.14.020, upon which a tax is imposed by this chapter. (Ord. 20-86 § 4)
3.16.050 Consent to inspection.
The county consents to the inspection of such records as are necessary to qualify the county for inspection of records by the Department of Revenue. (Ord. 20-86 § 5)
3.16.060 Contract.
The board of county commissioners, by its chairman and clerk, are authorized to enter into a contract with the Department of Revenue for the administration of such sales or use tax. (Ord. 20-86 § 6)
3.16.070 Violation—Penalty.
Any seller who fails or refuses to collect the sales 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 chapters, shall be guilty of a misdemeanor. (Ord. 20-86 § 7)