Chapter 3.57
ADDITIONAL SALES AND USE TAX
Sections:
3.57.040 Administration and collection – Statutory authority.
3.57.060 Administration and collection – Contract.
3.57.070 Allocation and distribution.
3.57.080 Referendum procedure.
3.57.090 Violation – Penalties.
3.57.010 Imposed.
In addition to other taxes which may be imposed by the city, there is hereby imposed a separate sales and/or use tax, as the case may be, as authorized by RCW 82.14.030(2), 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. [Ord. 1425, 2007.]
3.57.020 Effective date.
The effective date of the tax imposed by this chapter shall be April 1, 2024. [Ord. 1699 § 1, 2023; Ord. 1425, 2007.]
3.57.030 Rate.
The rate of tax imposed by CMC 3.57.010 shall be five-tenths 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 tax or use tax imposed by Asotin County under RCW 82.14.030(2) at a rate equal to or greater than the rate imposed by this section, the county shall receive 15 percent of the tax imposed by CMC 3.57.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by Asotin County under RCW 82.14.030(2) at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by CMC 3.57.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under RCW 82.14.030(2). [Ord. 1699 § 1, 2023; Ord. 1425, 2007.]
3.57.040 Administration and collection – Statutory authority.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. [Ord. 1425, 2007.]
3.57.050 Records 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. 1425, 2007.]
3.57.060 Administration and collection – Contract.
The mayor and city clerk-treasurer are authorized to enter into a contract with the Department of Revenue for the administration of this tax. [Ord. 1425, 2007.]
3.57.070 Allocation and distribution.
The receipts of sales or use tax imposed by this chapter shall be deposited into the current expense fund. [Ord. 1425, 2007.]
3.57.080 Referendum procedure.
(1) The ordinance codified in this chapter shall be subject to a referendum procedure. Any referendum petition to repeal or alter the rate of the tax authorized by this chapter must be filed with the city clerk-treasurer within seven days of passage of the ordinance codified in this chapter. Within 10 days of the filing, the city clerk-treasurer shall then confer with the petitioner concerning the form and style of the petition, issue an identification number for the petition, and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure will result in the tax or tax rate increase being imposed and a negative answer to the question and a negative vote on the measure will result in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within this 10-day period.
(2) After notification, the petitioner shall have 30 days in which to secure on petition forms the signatures of not less than 15 percent of the registered voters of the city, and to file the signed petitions with the city clerk-treasurer. Each petition form shall contain the ballot title and the full text of the measure to be referred. The city clerk-treasurer shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the city clerk-treasurer shall submit the referendum measure to the city voters at a general or special election held on one of the dates provided in RCW 29.13.010 as determined by the city council. This election shall not take place later than 120 days after the signed petition has been filed with the city clerk-treasurer. [Ord. 1425, 2007.]
3.57.090 Violation – Penalties.
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, and upon a conviction thereof shall be fined no more than $500.00 or imprisoned for not more than 90 days, or by both such fine and imprisonment. [Ord. 1425, 2007.]