Chapter 3.40


3.40.010    Imposition.

3.40.020    Rate.

3.40.030    Administration.

3.40.040    Inspection of records.

3.40.050    Contract with state.

3.40.060    Failure or refusal to collect.

3.40.010 Imposition.

There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in LMC 3.40.030, 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. 555 § 1, 1970)

3.40.020 Rate.

The rate of the tax imposed by LMC 3.40.010 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 Snohomish County, the rate of tax imposed by this chapter shall be four hundred twenty-five/one-thousandths of one percent. (Ord. 555 § 2, 1970)

3.40.030 Administration.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 555 § 3, 1970)

3.40.040 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. 555 § 4, 1970)

3.40.050 Contract with state.

The mayor is authorized to enter into a contract with the Department of Revenue for administration of this tax. (Ord. 555 § 5, 1970)

3.40.060 Failure or refusal to collect.

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 shall be guilty of a misdemeanor and shall be punished by a fine not to exceed $300.00, or by imprisonment not to exceed 90 days, or by both such fine and imprisonment. (Ord. 555 § 6, 1970)