Chapter 3.60
SALES OR USE TAX
Sections:
3.60.030 Consent to inspection of records.
3.60.040 Administration and collection.
3.60.050 Contract with state authorized.
3.60.010 Imposition.
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 Washington, 1970, First Extraordinary Session, codified at 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. 70-07 § 1, 1970)
3.60.020 Rate.
The rate of the tax imposed by BIMC 3.60.010 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 the county, the rate of tax imposed by this chapter shall be four hundred twenty-five one thousandths of one percent. (Ord. 70-07 § 1, 1970)
3.60.030 Consent to 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. 70-07 § 3, 1970)
3.60.040 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 Washington, 1970, First Extraordinary Session, codified at RCW 82.14.050. (Ord. 70-07 § 2, 1970)
3.60.050 Contract with state authorized.
The city manager is authorized to enter into any appropriate contract or contracts with the Department of Revenue of the state for administration and collection of the tax. (Ord. 2009-21 § 20, 2009: Ord. 70-07 § 4, 1970)
3.60.060 Violation – Penalty.
Any seller who fails or refuses to collect the tax as required by this chapter 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 punished by a fine not to exceed $500.00 or by imprisonment in the city jail for not to exceed six months, or by both such fine and imprisonment. (Ord. 70-07 § 5, 1970)