Chapter 3.12
SALES AND USE TAX
Sections:
3.12.030 Administration and collection.
3.12.040 Consent to inspection of records.
3.12.050 Authorization to enter into agreement with state.
3.12.010 Imposition.
There is imposed a sales and use tax, as the case may be, upon every taxable event, as defined in FHMC 3.12.030, within the town. The tax shall be imposed upon and collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 373 § 1, 1970)
3.12.020 Rate.
The rate of the tax imposed by FHMC 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 or use tax imposed by the county, the rate of tax imposed by this chapter shall be four hundred twenty-five/one-thousandths of one percent. (Ord. 373 § 2, 1970)
3.12.030 Administration and collection.
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, First Extraordinary Session. (Ord. 373 § 3, 1970)
3.12.040 Consent to inspection of records.
The town hereby consents to the inspection of such records as are necessary to qualify the town for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 373 § 4, 1970)
3.12.050 Authorization to enter into agreement with state.
The town is authorized to enter into an agreement with the State Department of Revenue for the collection and administration of the revenue to be raised by this chapter. (Ord. 373 § 5, 1970)