Chapter 3.20
SALES AND USE TAX*
Sections:
3.20.030 Administration and collection.
3.20.040 Record inspection authorized.
3.20.050 Contract with Department of Revenue authorized.
3.20.060 Violations designated--Declared misdemeanor.
* For statutory provisions concerning a municipal sales and use tax, see RCW Ch. 82.14.
3.20.010 Imposed.
There is hereby imposed a sale or use tax, as the case may be, upon every taxable event, as defined in RCW Section 82.14.020, occurring within the city. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to RCW Chapters 82.08 and 82.12. (Ord. 492 §1, 1970).
3.20.020 Rate.
The rate of tax imposed by Section 3.20.010 shall be one-half of one percent of the selling price or the value of the article used, as the case may be; provided, however, that during such period as there is in effect a sales or use tax imposed by Grays Harbor County, the rate of tax imposed by this chapter shall be .425 percent of the selling price or value of the articles used, as the case may be. (Ord. 492 §2, 1970).
3.20.030 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. (Ord. 492 §3, 1970).
3.20.040 Record inspection authorized.
The city hereby consents to the inspection of such records as are necessary to qualify the city for inspection of records by the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 492 §4, 1970).
3.20.050 Contract with Department of Revenue authorized.
The mayor and city clerk-treasurer are hereby authorized to execute, on behalf of the city a contract with the Department of Revenue for administration of the tax on the standard form of contract supplied by the Department of Revenue. (Ord. 492 §5, 1970).
3.20.060 Violations designated--Declared misdemeanor.
Any seller who fails or refuses to collect the tax as required, with intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any user who fails to pay any tax due under this chapter shall be guilty of a misdemeanor. (Ord. 492 §6, 1970).