Chapter 3.24SALES TAX

Sections:

3.24.010
Imposition of Sales and Use Tax as Authorized by RCW 82.14.030(1).
3.24.020
Imposition of Sales and Use Tax as Authorized by RCW 82.14.030(2).
3.24.030
Administration - Collection.
3.24.040
Inspection of Records - Agreement with Department of Revenue.
3.24.050
Subject to Referendum.
3.24.060
Penalty.
3.24.010Imposition of Sales and Use Tax as Authorized by RCW 82.14.030(1).

A. Tax Imposed. There is imposed a sales and/or use tax as the case may be, upon every taxable event as defined in Chapter 82.14 RCW, as the same now exists or may hereafter be amended, which occurs within the city limits. The tax shall be imposed upon and collected from those persons from whom the State sales and/or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW, as the same now exist or may hereafter be amended.

B. Tax rate. The rate of tax imposed by subsection A of this section shall be one-half of one percent of the selling price or value of the article used as the case may be; provided, that during such period as there is in effect a sales and/or use tax imposed by Pierce County pursuant to RCW 82.14.030(1), the rate imposed by this ordinance shall be as provided in RCW 82.14.030(1), as the same now exists or may hereafter be amended. The rate as of the effective date of this ordinance shall be 425/1000th of one percent. (Ord. 5 § 1, 1995.)

3.24.020Imposition of Sales and Use Tax as Authorized by RCW 82.14.030(2).

A. Tax Imposed. In addition to other taxes which may be imposed by the City, there is imposed a separate sales and/or use tax, as the case may be, upon the same taxable events and upon which the tax imposed pursuant to RCW 82.14.030(1) is levied, as the same exists or may hereafter be amended, and as specifically authorized by RCW 82.14.030(2).

B. Tax rate. The rate of tax imposed by this section, which shall be in addition to the rate of tax permitted to be imposed by City ordinance pursuant to RCW 82.14.030(1), as the same now exists or may hereafter be amended, shall be one-half of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided that if Pierce County shall impose a sales and/or use tax pursuant to RCW 82.14.030(2), as the same now exists or may hereafter be amended, at a rate that is equal to or greater than the rate imposed under this ordinance, then said County shall receive fifteen percent of the City tax; provided further, that if Pierce County shall impose a sales and/or use tax pursuant to RCW 82.14.030(2), at a rate that is less than the rate imposed under this ordinance, the County shall receive that amount of revenues from the City tax equal to fifteen percent of the rate of tax imposed by the County. (Ord. 6 § 1, 1995.)

3.24.030Administration - Collection.

The administration and collection of the tax imposed by this ordinance shall be in accordance with the provisions of RCW 82.14.050, as the same now exists or may hereafter be amended. (Ord. 6 § 2, 1995; Ord. 5 § 2, 1995.)

3.24.040Inspection of Records - Agreement with Department of Revenue.

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, as the same now exists or may hereafter be amended. The City Manager is authorized to enter into an agreement with the Department of Revenue for the administration of the tax. (Ord. 6 § 3, 1995; Ord. 5 § 3, 1995.)

3.24.050Subject to Referendum.

A. Pursuant to RCW 82.14.036, the tax imposed by Section 3.24.020 of this Code is subject to referendum. A referendum petition to repeal the tax imposed by said Section 3.24.020 must be filed with the City Clerk or the City Manager within seven days of passage of the ordinance creating and establishing said Section 3.24.020. Within ten days of filing of the referendum petition, the City Manager shall confer with the petitioner concerning the form and style of the petition, issue an identification number for the petition and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure results in the tax or tax rate increase being imposed, and a negative answer to the question and a negative vote on the measure results in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within the ten day period.

B. After notification of the identification number and ballot title, the petitioner shall have 30 days to secure on petition forms the signatures of not less than fifteen percent of the registered voters of the City and to file the signed petitions with the City Clerk or the City Manager. Each petition form must contain the ballot title and the full text of the measure to be referred. (Ord. 6 § 4, 1995.)

3.24.060Penalty.

It is unlawful for any seller to fail or refuse to collect taxes with intent to violate the provisions of this ordinance, or to gain some advantage or benefit, whether direct or indirect, or for any buyer to refuse to pay any tax due under the provisions of this ordinance. Any person violating any provision of this ordinance shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to state law or city ordinance. (Ord. 6 § 5, 1995; Ord. 5 § 4, 1995.)