Chapter 3.08
SALES OR USE TAX

Sections:

3.08.010    Imposed.

3.08.020    Rate.

3.08.030    Administration and collection.

3.08.040    Inspection of records.

3.08.050    Violation – Penalty.

3.08.010 Imposed.

There is imposed a sales or use tax, as the case maybe, upon every taxable event, as defined in Section 3, Chapter 94, Laws of 1970, 1st Extraordinary Session, enacted by the legislature of the state of Washington, which taxable event occurs within the City. The tax is imposed upon and is required to be collected from persons from whom the State Sales and Use Tax is required to be collected from pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 449 § 1, 1970)

3.08.020 Rate.

The rate of tax imposed under FMC 3.08.010 shall be not to exceed one-half of one percent of the selling price or value of the article, as the case may be; provided, however, that during such period as there remains in effect a sales or use tax imposed by the county, the rate of tax imposed by this chapter shall be four-hundred-twenty-five-thousandths of one percent. (Ord. 449 § 2, 1970)

3.08.030 Administration and collection.

A.    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, 1st Extraordinary Session.

B.    The City Administrator is authorized to enter into a contract with the State Department of Revenue for the administration and collection of this tax under which the statewide uniform standard percentage of the revenue from this tax may be retained by the Department of Revenue for expenses of administration and collection of this tax. (Ord. 449 §§ 3, 5, 1970)

3.08.040 Inspection of records.

Consent is granted to the inspection of records by the State Department of Revenue pursuant to RCW 82.32.330. (Ord. 449 § 4, 1970)

3.08.050 Violation – Penalty.

Any seller who fails or refuses to collect the tax as required in this chapter, with the intent to violate this chapter or to gain advantage or benefit, direct or indirect, and any buyer who refuses to pay the tax imposed by this chapter shall upon conviction be guilty of a misdemeanor and punished the maximum punishment for a misdemeanor under the power granted to the City. (Ord. 449 § 6, 1970)