Chapter 3.20


3.20.010    Tax imposed.

3.20.020    Rate.

3.20.030    Administration and collection.

3.20.040    Inspection of records.

3.20.050    Failure to collect tax.

3.20.010 Tax imposed.

There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Section 53, Chapter 94, Laws of 1970, First Extraordinary Session, occurring within the city. 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. 131 § 1, 1970).

3.20.020 Rate.

The rate of the tax imposed by GHMC 3.20.010 shall be one-half of one percent of the selling price or value of the article used; provided, however, that during such period as there is in effect a sales or use tax imposed by Pierce County, the rate of tax imposed by this chapter shall be four hundred twenty-five/one-thousandths of one percent. (Ord. 131 § 2, 1970).

3.20.030 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. 131 § 3, 1970).

3.20.040 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. 131 § 4, 1970).

3.20.050 Failure to collect tax.

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 is guilty of a misdemeanor. (Ord. 131 § 5, 1970).