Chapter 3.59


3.59.010    Imposed.

3.59.020    Effective date.

3.59.030    Rate.

3.59.040    Administration and collection – Statutory authority.

3.59.050    Records inspection.

3.59.060    Administration and collection – Contract.

3.59.070    Allocation and distribution.

3.59.080    Violation – Penalties.

3.59.010 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 82.14.0455, 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. 1549 § 1, 2015.]

3.59.020 Effective date.

The effective date of the tax imposed by this chapter shall be April 1, 2016. [Ord. 1549 § 1, 2015.]

3.59.030 Rate.

The rate of tax imposed by CMC 3.59.010 shall be two-tenths of one percent of the selling price or value of the article used, as the case may be. [Ord. 1549 § 1, 2015.]

3.59.040 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. 1549 § 1, 2015.]

3.59.050 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. 1549 § 1, 2015.]

3.59.060 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. 1549 § 1, 2015.]

3.59.070 Allocation and distribution.

The receipts of sales or use tax imposed by this chapter shall be deposited into the transportation benefit district fund and the use of such funds shall be spent in accordance with the requirements of Chapter 36.73 RCW. [Ord. 1549 § 1, 2015.]

3.59.080 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. 1549 § 1, 2015.]