Chapter 3.84
SALES AND USE TAX
Sections:
3.84.030 Initiative – Additional tax.
3.84.040 Administration and collection of tax.
3.84.050 Department of Revenue designated as agent.
3.84.010 Imposition.
Pursuant to RCW 82.14.030 there is imposed a sales and use tax. The tax shall be collected from those persons who are taxable by the state of Washington pursuant to Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event, as defined in such statutes, within the city. (Ord. 1234 § 1, 1982).
3.84.020 Rate of tax.
The rate of such tax shall be as follows:
(1) Basic Tax. The sales and use tax imposed by the city in 1970 shall be continued at the rate of five-tenths 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, however, that during such period as there is in effect a sales or use tax imposed by Snohomish County pursuant to RCW 82.14.030(1), as amended in 1982, the city tax shall be four hundred twenty-five one-thousandths of one percent; and
(2) Additional Tax. Pursuant to RCW 82.14.030 (2), as amended in 1982, an additional sales and use tax is imposed at the rate of five-tenths 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, however, that during such period as there is in effect a sales or use tax imposed by Snohomish County pursuant to RCW 82.14.030(2), as amended in 1982, the county shall receive 15 percent of the city tax imposed by this subparagraph, or 15 percent of the rate of said tax imposed by the county, whichever is less. (Ord. 1234 § 2, 1982).
3.84.030 Initiative – Additional tax.
The fixing and imposition of sales and use tax pursuant to MMC 3.84.020(2) shall be subject to approval or rejection by the voters of the city through a special initiative procedure. Said procedure shall conform to the requirements and procedures for initiative petitions provided for code cities in RCW 35A.11.100, which incorporates by reference RCW 35.17.240 through 35.17.360, as now or hereafter amended. (Ord. 1234 § 3, 1982).
3.84.040 Administration and collection of tax.
All definitions, rules, forms, recording procedures and regulations adopted by the department of revenue for the administration of Chapters 82.08, 82.12, 82.14 and 82.32 RCW are adopted by reference for the purpose of administration and collection of the tax levied in this chapter. (Ord. 1234 § 4, 1982).
3.84.050 Department of Revenue designated as agent.
The Washington State Department of Revenue is designated as the agent for the city for the purpose of administration and collection of the tax levied in this chapter. (Ord. 1234 § 5, 1982).
3.84.060 Effective date.
This chapter is necessary for the immediate preservation of the public peace, health and safety, the support of the city government and its existing public institutions, and shall take effect immediately; except MMC 3.84.020(2) shall take effect July 1, 1982, unless earlier rejected by initiative of the voters. (Ord. 1234 § 6, 1982).