Chapter 3.22
ADDITIONAL SALES AND USE TAX
Sections:
3.22.030 Administration and collection of tax.
3.22.040 Disclosure of return information prohibited--Exceptions.
3.22.050 Consent to inspection of records.
3.22.060 Contract with Department of Revenue.
3.22.010 Imposed.
There is 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 Elma. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to RCW Chapters 82.08 and 82.12. (Ord. 820 §1, 1986).
3.22.020 Rate.
The rate of tax imposed by Section 3.22.010 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 Grays Harbor County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session, at a rate equal to or greater than the rate imposed by this section, the county shall receive fifteen percent of the tax imposed by Section 3.22.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by Grays Harbor County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session, at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by Section 3.22.010 that amount of revenue equal to fifteen percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 820 §2, 1986).
3.22.030 Administration and collection of tax.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 820 §3, 1986).
3.22.040 Disclosure of return information prohibited--Exceptions.
A. Except as may from time to time be provided in RCW 32.330, as now existing or hereafter amended, it is unlawful for the city or any member, deputy, agent, employee, or representative thereof, to make known or reveal any facts or information contained in any return filed by any taxpayer or disclosed in any investigation or examination of the taxpayer’s books and records made in connection with the administration of the Sales Tax Ordinance of the city. The exceptions provided in RCW 32.330, as now existing or hereafter amended, in relation to employees of the Department of Revenue shall be deemed to exist for the covered individuals with the city.
B. Any person who violates the provisions of this section shall be punished as provided in Section 1.28 of the Elma Municipal Code. (Ord. 821 §2, 1986).
3.22.050 Consent to inspection of records.
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. 820 §4, 1986).
3.22.060 Contract with Department of Revenue.
The mayor and clerk-treasurer are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 820 §5, 1986).
3.22.070 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 as provided by Section 1.28 of the Elma Municipal Code. (Ord. 820 §6, 1986).