Chapter 3.12
SALES AND USE TAX
Sections:
3.12.030 Administration and collection.
3.12.050 Records, inspections.
3.12.060 Failure to collect – Penalty.
3.12.010 Tax imposed.
There is hereby imposed a sales 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 Columbia. 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. [Res. 70-08 § 1.]
3.12.020 Rate of tax.
The rate of the tax imposed by CCC 3.12.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be. [Res. 70-08 § 2.]
3.12.030 Administration and 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. [Res. 70-08 § 3.]
3.12.040 Credits allowed.
There shall be allowed against the tax imposed by this chapter a credit for the full amount of any city sales or use tax imposed upon the same taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, upon which a tax is imposed by this chapter. [Res. 70-08 § 4.]
3.12.050 Records, inspections.
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. [Res. 70-08 § 5.]
3.12.060 Failure to collect – 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. [Res. 70-08 § 6.]