Chapter 3.12
SUPPLEMENTAL SALES OR USE TAX
Sections:
3.12.030 Administration and collection.
3.12.040 Inspection of records.
3.12.050 Special initiative procedure.
3.12.010 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. 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. 678 § 1, 1982)
3.12.020 Rate.
The rate of the tax imposed by FMC 3.12.010 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 the county under Section 17(2), Chapter 49, Laws of 1982, 1st 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 FMC 3.12.010; provided, further, that during such period as there is in effect a sales tax or use tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, 1st Extraordinary Session, at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by FMC 3.12.010 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, 1st Extraordinary Session. (Ord. 678 § 2, 1982)
3.12.030 Administration and collection.
A. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.
B. The City Administrator and Clerk are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 678 §§ 3, 5, 1982)
3.12.040 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. 678 § 4, 1982)
3.12.050 Special initiative procedure.
This chapter shall be subject to a special initiative proposing that the tax imposed by this chapter shall be changed or repealed. The number of registered voters needed to sign a petition for special initiative shall be 15 percent of the total number of names of persons listed as registered voters within the City on the day of the last preceding general election. If a special initiative petition is filed with the City Council, the operation of this chapter shall not be suspended pending the City Council or voter approval of the special initiative and the tax imposed by this chapter shall be collected until each special initiative is approved by the City Council or the voters. The procedures for initiative upon petition contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 686 § 1, 1982; Ord. 678 § 6, 1982)
3.12.060 Violation – Penalty.
Any seller who fails or refuses to collect the tax, as required in this chapter, with the intent to violate the provisions of this chapter or to gain 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 fined no more than $500.00, imprisoned for not more than six months, or be penalized by both such fine and imprisonment. (Ord. 678 § 7, 1982)