Chapter 3.40


3.40.010    Tax imposed.

3.40.020    Rate.

3.40.030    Administration and collection.

3.40.040    Consent to inspection.

3.40.050    Contracting authority.

3.40.060    Violation deemed misdemeanor.

3.40.010 Tax 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, Laws of the State of Washington, 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. 311 § 1, 1970).

3.40.020 Rate.

The rate of the tax imposed by BLMC 3.40.010 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. 311 § 2, 1970).

3.40.030 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, Laws of the State of Washington. (Ord. 311 § 3, 1970).

3.40.040 Consent to inspection.

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. 311 § 4, 1970).

3.40.050 Contracting authority.

The mayor is authorized to enter into a contract in the form requested by the Department of Revenue, and with the Department of Revenue, for the administration of the tax imposed in this chapter, as the department may, from time to time, require. (Ord. 311 § 5, 1970).

3.40.060 Violation deemed misdemeanor.

Any seller who fails or refuses to collect the tax as required in 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 as defined by the laws of the state of Washington. (Ord. 311 § 6, 1970).