Chapter 3.10
SALES AND USE TAXES Revised 10/19

Sections:

Article I. Sales and Use Tax

3.10.010    Imposition. Revised 10/19

3.10.020    Rate. Revised 10/19

3.10.030    Administration and collection. Revised 10/19

3.10.040    Consent to inspection of records. Revised 10/19

3.10.050    City and state to contract. Revised 10/19

3.10.060    Penalties. Revised 10/19

3.10.070    Effective date for tax collections. Revised 10/19

Article II. Additional Sales and Use Tax

3.10.080    Imposition. Revised 10/19

3.10.090    Rate. Revised 10/19

3.10.100    Administration and collection. Revised 10/19

3.10.110    Consent to inspection of records. Revised 10/19

3.10.120    City and state to contract. Revised 10/19

3.10.130    Penalties. Revised 10/19

3.10.140    Effective date for tax collections. Revised 10/19

Article III. Credit against State’s Share of Tax – Sales Use Tax for Affordable Housing

3.10.150    Credit against state’s share of tax – Sales use tax for affordable housing – Imposition. Revised 10/19

3.10.160    Credit against state’s share of tax – Sales use tax for affordable housing – Rate. Revised 10/19

3.10.170    Administration and collection. Revised 10/19

Article I. Sales and Use Tax

3.10.010 Imposition. Revised 10/19

Pursuant to authorization of RCW 82.14.030(1), there is imposed a sales or use tax, as the case may be, upon every taxable event as defined in RCW 82.14.020, occurring within the city. The tax shall be imposed upon and collected from those persons who are taxable by the state pursuant to Chapters 82.08 and 82.12 RCW. [Ord. 714 § 1 (Exh. A), 2019; Ord. 5 § 1, 1993]

3.10.020 Rate. Revised 10/19

The rate of the tax imposed by BMC 3.10.010 shall be five-tenths of one percent of the selling price, in the case of the sales tax, or value of the article used, in the case of the use tax. Notwithstanding the foregoing, however, during such period as King County imposes a sales or use tax, the rate of tax imposed by the city shall be four hundred and twenty-five one-thousandths of one percent. [Ord. 714 § 1 (Exh. A), 2019; Ord. 5 § 2, 1993]

3.10.030 Administration and collection. Revised 10/19

The administration and collection of the tax imposed by BMC 3.10.010 shall be in accordance with the provisions of RCW 82.14.050. [Ord. 714 § 1 (Exh. A), 2019; Ord. 5 § 3, 1993]

3.10.040 Consent to inspection of records. Revised 10/19

The city consents to the inspection by the State Department of Revenue of such city records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330(3)(h). [Ord. 714 § 1 (Exh. A), 2019; Ord. 5 § 4, 1993]

3.10.050 City and state to contract. Revised 10/19

The city manager and the city clerk are authorized, on behalf of the city, to enter into a contract with the State Department of Revenue for the administration of the taxes imposed in this article, pursuant to RCW 82.14.050. A copy of the contract shall be maintained on file in the office of the city clerk and is, by this reference, incorporated in this article. [Ord. 714 § 1 (Exh. A), 2019; Ord. 5 § 5, 1993]

3.10.060 Penalties. Revised 10/19

It is unlawful for any seller to fail or refuse to collect taxes with intent to violate the provisions of BMC 3.10.010 and 3.10.020, or to gain some advantage or benefit, whether direct or indirect, or for any buyer to refuse to pay any tax due under the provisions of BMC 3.10.010 and 3.10.020. Any such violation shall constitute a misdemeanor. [Ord. 714 § 1 (Exh. A), 2019; Ord. 561 § 2 (Exh. A), 2012; Ord. 5 § 6, 1993]

3.10.070 Effective date for tax collections. Revised 10/19

Pursuant to state law, the effective date for tax collections payable or otherwise owing to the city of Burien is March 1, 1993. [Ord. 714 § 1 (Exh. A), 2019; Ord. 18 § 1, 1993; Ord. 5 § 8, 1993]

Article II. Additional Sales and Use Tax

3.10.080 Imposition. Revised 10/19

Pursuant to RCW 82.14.030(2), there is imposed an additional sales or use tax, as the case may be, upon every taxable event as defined in RCW 82.14.020 occurring within the city. The tax shall be imposed upon and collected from those persons or entities who are taxable by the state pursuant to Chapters 82.08 and 82.12 RCW. [Ord. 714 § 1 (Exh. A), 2019; Ord. 6 § 1, 1993]

3.10.090 Rate. Revised 10/19

The rate of the tax imposed by BMC 3.10.080 shall be five-tenths of one percent of the selling price, in the case of the sales tax, or value of the articles used, in the case of a use tax. Notwithstanding the foregoing, however, during such period as King County imposes an additional sales or use tax pursuant to RCW 82.14.030(2), the allocation of the additional sales and use taxes between the county and city shall be governed by RCW 82.14.030(2). [Ord. 714 § 1 (Exh. A), 2019; Ord. 6 § 2, 1993]

3.10.100 Administration and collection. Revised 10/19

The administration and collection of the tax imposed by BMC 3.10.080 shall be in accordance with the provisions of RCW 82.14.050. [Ord. 714 § 1 (Exh. A), 2019; Ord. 6 § 3, 1993]

3.10.110 Consent to inspection of records. Revised 10/19

The city consents to the inspection by the State Department of Revenue of such city records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. [Ord. 714 § 1 (Exh. A), 2019; Ord. 6 § 4, 1993]

3.10.120 City and state to contract. Revised 10/19

The city manager and the city clerk are authorized, on behalf of the city, to enter into a contract with the State Department of Revenue for the administration of the taxes imposed in this article, pursuant to RCW 82.14.050. A copy of the contract shall be maintained on file in the office of the city clerk and is, by this reference, incorporated in this article. [Ord. 714 § 1 (Exh. A), 2019; Ord. 6 § 5, 1993]

3.10.130 Penalties. Revised 10/19

It is unlawful for any seller to fail or refuse to collect taxes with intent to violate the provisions of BMC 3.10.080 and 3.10.090 or to gain some advantage or benefit, whether direct or indirect, or for any buyer to refuse to pay any tax due under the provisions of BMC 3.10.080 and 3.10.090. Any such violation shall constitute a misdemeanor. [Ord. 714 § 1 (Exh. A), 2019; Ord. 561 § 2 (Exh. A), 2012; Ord. 6 § 6, 1993]

3.10.140 Effective date for tax collections. Revised 10/19

Pursuant to state law, the effective date for tax collections payable or otherwise owing to the city of Burien shall be March 1, 1993. [Ord. 714 § 1 (Exh. A), 2019; Ord. 18 § 2, 1993; Ord. 6 § 8, 1993]

Article III. Credit against State’s Share of Tax – Sales Use Tax for Affordable Housing

3.10.150 Credit against state’s share of tax – Sales use tax for affordable housing – Imposition. Revised 10/19

There is hereby imposed an additional sales or use tax, as the case may be, as authorized by Laws of 2019, Chapter 338, § 1, upon every taxable event, as defined in RCW 82.14.020, occurring within the city. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW, but will be credited against the state’s share of the tax. Moneys collected under this article must be used solely, as required by Laws of 2019, Chapter 338, § 1, and as hereinafter amended, for the purpose of acquiring, rehabilitating, or constructing affordable housing, which may include new units of affordable housing within an existing structure or facilities providing supportive housing services under RCW 71.24.385, or funding the operations and maintenance costs of new units of affordable or supportive housing. [Ord. 714 § 1 (Exh. A), 2019]

3.10.160 Credit against state’s share of tax – Sales use tax for affordable housing – Rate. Revised 10/19

The rate of the tax imposed by BMC 3.10.150 shall be seventy-three thousandths of one percent of the selling price the article used, as the case may be. [Ord. 714 § 1 (Exh. A), 2019]

3.10.170 Administration and collection. Revised 10/19

The administration and collection of the tax imposed by BMC 3.10.150 shall be in accordance with the provisions of Laws of 2019, Chapter 338, § 1. [Ord. 714 § 1 (Exh. A), 2019]