Chapter 5.04
SALES OR USE TAX

Sections:

5.04.010    Sales tax or use tax.

5.04.020    Rate.

5.04.030    Administration – Collection.

5.04.040    Records inspection.

5.04.050    Penalty.

5.04.060    Effective date.

SOURCE:    ADOPTED:

Ord. 34    09/20/70

5.04.010 Sales tax or use tax.

There is hereby imposed a sales tax 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, occurring within the County of Clallam. 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.

5.04.020 Rate.

The rate of the tax imposed by CCC 5.04.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be.

5.04.030 Administration – 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.

5.04.040 Records inspection.

The County hereby consents to the inspection of such records as are necessary to qualify the County for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330.

5.04.050 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 guilty of a misdemeanor.

5.04.060 Effective date.

This chapter shall take effect October 1, 1970.