Chapter 3.02
Sales and Use Tax
Sections:
3.02.030 Administration and collection.
3.02.040 Consent to inspection of records.
3.02.010 Imposition.
There is hereby imposed a sales 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 of DuPont. 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. 08-867 § 13).
3.02.020 Rate of tax imposed.
The rate of the tax imposed by DMC 3.02.010 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 tax or use tax imposed by Pierce County pursuant to RCW 82.14.030(1), the rate imposed by this chapter shall be provided in RCW 82.14.030(1), as the same now exists or may hereafter be amended. The rate as of the effective date of the ordinance codified in this section shall be 425/1000th of one percent. (Ord. 08-867 § 13).
3.02.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 08-867 § 13).
3.02.040 Consent to inspection of records.
The City of DuPont hereby 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. 08-867 § 13).
3.02.050 Administration.
The Mayor and Finance Director are hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 08-867 § 13).
3.02.060 Severability.
If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected. (Ord. 08-867 § 13).
3.02.070 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 conviction thereof shall be punished pursuant to State law or City ordinance. (Ord. 08-867 § 13).