Chapter 3.32
SALES AND USE TAX1

Sections:

3.32.010    Imposition and rate.

3.32.020    Additional tax – Imposition and rate.

3.32.030    Administration and collection.

3.32.040    Inspection of records.

3.32.050    Violation – Penalty.

3.32.010 Imposition and rate.

A. There is imposed a sales or use tax, as the case may be, upon every taxable event as defined in RCW Chapters 82.14, 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.

B. Tax Rate. The rate of tax imposed of this section 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 section shall be four hundred twenty-five one thousandths of one percent. (Ord. 714 § 1, 1983: Ord. 410 § 1, 1970).

3.32.020 Additional tax – Imposition and rate.

A. Imposition. In addition to the tax imposed by Section 3.32.010, there is imposed a separate sales or use tax, as the case may be, upon the same taxable events upon which the tax imposed under Section 3.32.010 is levied, and as specifically authorized by RCW 82.14.030.

B. Tax Rate. The rate of tax imposed by this section, which shall be in addition to the rate of the tax imposed by Section 3.32.010, shall be one-half of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided, however, that in the event the county imposes a sales and use tax under this section at a rate equal to or greater than the rate imposed under this section, the county shall receive fifteen percent of the city tax; provided further, that in the event that the county imposes a sales and use tax under this section at a rate which is less than the rate imposed under this section, 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. (Ord. 714 § 2, 1983: Ord. 410 § 2, 1970).

3.32.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.14 RCW. (Ord. 410 § 3, 1970).

3.32.040 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. 410 § 4, 1970).

3.32.050 Violation – Penalty.

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 shall be deemed guilty of a misdemeanor and shall be punished by a fine not to exceed the sum of one hundred dollars and/or a jail sentence not to exceed thirty days, or both such fine and imprisonment. (Ord. 410 § 5, 1970).


1

For statutory provisions authorizing a local sales tax, not to exceed one-half of one percent, see RCW Chapter 82.14.