Chapter 3.24
SALES AND USE TAX
Sections:
3.24.010 Sales tax additional to state sales tax.
3.24.020 Rate of additional sales and use tax.
3.24.040 Administration and collection.
3.24.050 Violation – Penalties.
3.24.010 Sales tax additional to state sales tax.
In addition to the sales and use tax imposed within the town by this chapter, there is imposed an additional sales and use tax as the case may be upon every taxable event with the town. The additional tax shall be imposed upon and collected from those persons from whom the state sales and use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 196 § 1, 1982).
3.24.020 Rate of additional sales and use tax.
The rate of the additional sales and use tax imposed by Section 3.24.010 shall be one-half of one percent (1/2 of 1%) of the selling price or value of the article used, as the case may be; provided that in the event Snohomish County imposes an additional sales and use tax at a rate equal to or grater than the additional sales and use tax imposed by the town, then Snohomish County shall receive fifteen percent (15%) of this additional town tax; provided, further, that in the event Snohomish County shall impose an additional sales and use tax at a rate which is less than the rate imposed herein by the town, then Snohomish County shall receive that amount of revenues from the town’s additional tax equal to fifteen percent (15%) of the rate of tax imposed by Snohomish County; all as authorized by Section 17(2) of Engrossed Senate Bill No. 4972 of the state, 1982 First Special Session of the 47th Legislature. (Ord. 196 § 2, 1982).
3.24.030 Date of imposition.
The date of imposition of this additional sales and use tax shall be July 1, 1981. (Ord. 196 § 3, 1982).
3.24.040 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with RCW 82.14.050 and 82.14.060. (Ord. 196 § 5, 1982).
3.24.050 Violation – Penalties.
Any seller who fails or refuses to collect the tax as required by 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 shall be guilty of a misdemeanor and shall be punished as set forth in Chapter 1.16 of this code. (Ord. 196 § 6, 1982).