Chapter 3.30
SALES OR USE TAX
Sections:
3.30.030 Administration and collection.
3.30.050 Tax administration contract authority.
3.30.060 Failure or refusal to collect tax – Violation – Penalty.
3.30.070 Additional sales and use tax.
3.30.080 Additional sales and use tax – Rate.
3.30.010 Imposed.
There is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within the city of Entiat. 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. (Ord. 635, 2005; Ord. 142 § 1, 1970)
3.30.020 Rate.
The rate of the tax imposed by EMC 3.30.010 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 or use tax imposed by Chelan County, the rate of tax imposed by this chapter shall be 425/1000ths of one percent. (Ord. 142 § 2, 1970)
3.30.030 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. 635, 2005; Ord. 142 § 3, 1970)
3.30.040 Records inspection.
The city 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. 142 § 4, 1970)
3.30.050 Tax administration contract authority.
The mayor is hereby authorized to enter into the contract with the Department of Revenue for administration of the tax. (Ord. 142 § 5, 1970)
3.30.060 Failure or refusal to collect tax – Violation – 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 an infraction and may be punished by a fine of not to exceed $500.00, noting first offense – $150.00, second offense – $300.00, and third offense – $500.00. (Ord. 635, 2005; Ord. 142 § 6, 1970)
3.30.070 Additional sales and use tax.
An additional sales and use tax shall be collected from those persons who are taxable by the state pursuant to Chapters 82.08 and 82.12 RCW, upon the occurrence of any taxable event within the city of Entiat. (Ord. 320 § 1, 1985)
3.30.080 Additional sales and use tax – Rate.
The rate of such additional tax imposed by the city of Entiat shall be five-tenths of one percent of the selling price or value of the article used. (Ord. 320 § 2, 1985)