Chapter 5.04


5.04.010    Imposition.

5.04.020    Rate.

5.04.030    Administration and collection—State law compliance required.

5.04.040    Inspection of records.

5.04.050    Administration and collection—Contract authorized.

*    For the statutory provisions authorizing a local sales and use tax, see RCW Chapter 82.14.

5.04.010 Imposition.

There is hereby imposed a sales or use tax, as the case may be, 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 state sales or use tax is collected, pursuant to RCW Chapters 82.08 and 82.12. (Ord. 2101 § 1, 1970)

5.04.020 Rate.

The rate of the tax imposed by Section 5.04.010 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 King County, the rate of tax imposed by this chapter shall be four hundred twenty-five/one-thousandths of one percent. (Ord. 2101 § 2, 1970)

5.04.030 Administration and collection—State law compliance required.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 2101 § 3, 1970)

5.04.040 Inspection of records.

The city hereby 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. 2101 § 4, 1970)

5.04.050 Administration and collection—Contract authorized.

The director of finance and administration is hereby authorized and directed to enter into a contract with the Department of Revenue for the state of Washington for administration of the tax herein imposed. (Ord. 4416 § 6, 2013: Ord. 3573 § 23, 1997: Ord. 2101 § 5, 1970)