Chapter 3.42
ADDITIONAL SALES AND USE TAX

Sections:

3.42.010    Additional sales and use tax imposed.

3.42.020    Rate of tax.

3.42.030    Effective date of imposition.

3.42.040    Initiative challenge to imposition of tax.

3.42.050    Administration and collection.

3.42.060    Violation – Penalty.

3.42.010 Additional sales and use tax imposed.

In addition to the sales and use tax imposed within the city of Lynnwood by Ordinance No. 555, codified in Chapter 3.40 LMC, there is imposed an additional sales and use tax as the case may be upon every taxable event within the city of Lynnwood. 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. 1254 § 1, 1982)

3.42.020 Rate of tax.

The rate of the additional sales and use tax imposed by LMC 3.42.010 shall be one-half of one percent 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 greater than the additional sales and use tax imposed by the city, then Snohomish County shall receive 15 percent of this additional city 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 in this chapter by the city then Snohomish County shall receive that amount of revenues from the city’s additional tax equal to 15 percent of the rate of tax imposed by Snohomish County; all as authorized by RCW 82.14.030.* (Ord. 1254 § 2, 1982)

*Ordinance references Washington Session Laws.

3.42.030 Effective date of imposition.

The date of imposition of this additional sales and use tax shall be July 1, 1982. (Ord. 1254 § 3, 1982)

3.42.040 Initiative challenge to imposition of tax.

The citizens of Lynnwood may subject the additional sales and use tax imposed by this chapter to a vote of approval or rejection by the voters by properly filing a valid initiative petition with sufficient qualified signatures within 30 days of final passage of the ordinance codified in this chapter. This special initiative procedure shall conform to the requirements and procedures for initiative petitions provided for in RCW 35A.11.100. (Ord. 1363 § 1, 1983; Ord. 1254 § 4, 1982)

3.42.050 Administration and collection.

The administration and collection of the tax imposed by the ordinance codified in this chapter shall be in accordance with RCW 82.14.050 and 82.14.060. (Ord. 1254 § 5, 1982)

3.42.060 Violation – Penalty.

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of the ordinance codified in this chapter or to gain some advantage or benefit either direct or indirect, and any buyer who refuses to pay any tax due under the ordinance codified in this chapter shall be guilty of a misdemeanor and shall be punished by a fine not to exceed $500.00 or by imprisonment not to exceed 90 days or by both such fine and imprisonment. (Ord. 1254 § 6, 1982)