Chapter 3.28
ADDITIONAL SALES AND USE TAX
Sections:
3.28.030 Administration and collection – Additional sales and use tax.
3.28.040 Inspection of records – Additional sales and use tax.
3.28.050 Evasion – Penalty – Additional sales and use tax.
3.28.060 Contract with Department of Revenue – Additional sales and use tax.
3.28.010 Imposed – Rate.
There is imposed pursuant to RCW 82.14.030(2), as now or hereafter amended, a sales and use tax in the amount of five-tenths of one percent of the selling price, in the case of the sales tax, and five-tenths of one percent of the value of the article, in the case of the use tax; provided, that in the event the county shall impose a sales and use tax under RCW 82.14.030(2), as now or hereafter amended, at a rate equal to or greater than the rate imposed by the city under this section, the county shall receive fifteen 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), as now or hereafter amended, at a rate which is less than the rate imposed under this section by the city, the county shall receive that amount of revenues from the city tax equal to fifteen percent of the rate of tax imposed by the county under this section. (Ord. 363 § 1(Exh. A)(part), 2009: Ord. 133 § 1, 1982. Formerly 3.20.010)
3.28.020 Applicability.
The sales and use tax described in this chapter shall be collected from those persons who are taxable by the state pursuant to Chapters 82.08 and 82.12 RCW, upon the occurrence of any taxable event within the city. (Ord. 363 § 1(Exh. A)(part), 2009: Ord. 133 § 2, 1982. Formerly 3.20.020)
3.28.030 Administration and collection – Additional sales and use tax.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050, as now or hereafter amended. (Ord. 363 § 1(Exh. A)(part), 2009)
3.28.040 Inspection of records – Additional sales and use tax.
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. 363 § 1(Exh. A)(part), 2009)
3.28.050 Evasion – Penalty – Additional sales and use tax.
Any seller who fails or refuses to collect the 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 chapter is guilty of a misdemeanor. (Ord. 363 § 1(Exh. A)(part), 2009)
3.28.060 Contract with Department of Revenue – Additional sales and use tax.
The mayor of the city is authorized to enter into a contract with the Department of Revenue for administration of the tax. (Ord. 363 § 1(Exh. A)(part), 2009)