Chapter 3.01
SALES AND USE TAXES
Sections:
3.01.010 Sales and use tax – Imposed.
3.01.015 Additional sales and use tax – Imposed.
3.01.020 Sales and use tax – Rate of tax.
3.01.025 Additional sales and use tax – Rate of tax.
3.01.030 Sales and use tax – Administration and collection.
3.01.040 Sales and use tax – Inspection of records.
3.01.050 Sales and use tax – Violations.
3.01.060 Additional sales and use tax – Referendum.
3.01.010 Sales and use 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 City of Everson, Whatcom County, Washington. 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. 115 § 1, 1970.]
3.01.015 Additional sales and use tax – Imposed.
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 Everson. 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. 266 § 1, 1982.]
3.01.020 Sales and use tax – Rate of tax.
The rate of the tax imposed by EMC 3.01.010 shall be not to exceed 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 if there is in effect a sales or use tax imposed by Whatcom County, the rate of tax imposed by EMC 3.01.010 shall be not to exceed four hundred twenty-five/one-thousandths of one percent. [Ord. 115 § 2, 1970.]
3.01.025 Additional sales and use tax – Rate of tax.
The rate of the tax imposed by EMC 3.01.015 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 Whatcom County under Section 17(2), Chapter 49, Law of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the County shall receive 15 percent of the tax imposed by EMC 3.01.015; provided further, that during such period as there is in effect a sales tax or use tax imposed by Whatcom 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 EMC 3.01.015 that amount of revenues equal to 15 percent of the rate of the tax imposed by the County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. [Ord. 266 § 2, 1982.]
3.01.030 Sales and use tax – Administration and collection.
The administration and collection of the tax or taxes imposed in this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. The Mayor of the City of Everson, Washington, is hereby authorized to enter into a contract with the Department of Revenue of the State of Washington for the administration of the tax. [Ord. 266 §§ 3, 5, 1982; Ord. 115 §§ 3, 4, 1970.]
3.01.040 Sales and use tax – Inspection of records.
The City of Everson, Washington, 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. 266 § 4, 1982; Ord. 115 § 4, 1970.]
3.01.050 Sales and use tax – Violations.
Any seller who fails or refuses to collect any tax imposed by this chapter with the intent to violate the provisions hereof, 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. [Ord. 302 § 11, 1984; Ord. 266 § 7, 1982; Ord. 115 § 5, 1970.]
3.01.060 Additional sales and use tax – Referendum.
Any chapter reimposing the tax or altering the rate of tax imposed by EMC 3.01.015 and 3.01.025 as authorized by RCW 82.14.030(2) shall be subject to the referendum petition procedure provided in Section 2 of Chapter 99, Laws of 1983. [Ord. 288 § 1, 1983; Ord. 268 § 1, 1982; Ord. 266 § 6, 1982.]