Chapter 3.28


3.28.010    Imposition

3.28.020    Rate

3.28.030    Administration - Collection

3.28.040    Inspection of records

3.28.010 Imposition.

There is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as described in Section 3, Chapter 94, Laws of 1970 First Extraordinary Session of the Washington State Legislature, 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 82.12, Revised Code of Washington. (Ord. 90, Sec. 1, 1970)

3.28.020 Rate.

The rate of tax imposed by Section 1 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 may be in effect a sales or use tax imposed by Snohomish County, the rate of tax imposed by this chapter shall be four hundred twenty-five/one thousandths of one percent. (Ord. 90, Sec. 2, 1970)

3.28.030 Administration - Collection.

The administration and collection of the tax imposed by this ordinance shall be in accordance with the provisions of Section 6, Chapter 92, Laws of 1970, First Extraordinary Session, and the Mayor of the City is hereby authorized and directed to execute on behalf of the City a proper contract with the Department of Revenue of the State of Washington providing for such collection and administration of the tax. (Ord. 90, Sec. 3, 1970)

3.28.040 Inspection of Records.

The City hereby consents to the inspection of such records as are necessary to qualify the City for inspections of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 90, Sec. 4, 1970)