Chapter 3.20
SALES AND USE TAX
Sections:
3.20.010 Sales and use tax authorized by RCW 82.14.030(1).
3.20.020 Sales and use tax authorized by RCW 82.14.030(2).
3.20.030 Administration – Collection.
3.20.040 Inspection of records – Agreement with Department of Revenue.
3.20.050 One-quarter percent excise tax on real estate sales.
3.20.055 Additional one-quarter of one percent real estate excise tax.
3.20.060 County to collect – Payment.
3.20.070 Tax is obligation of seller.
3.20.080 Tax lien on real property.
3.20.090 Duties of county treasurer.
3.20.130 State law adopted by reference.
3.20.140 Local capital improvement fund.
Legislative history: Ords. 83-3, 85-87, 85-93 and 96-402.
3.20.010 Sales and use tax authorized by RCW 82.14.030(1).
A. Imposition. There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Chapter 82.14 RCW, occurring within the city limits of Mill Creek. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.04, 82.08 and 82.12 RCW.
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 of 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.
3.20.020 Sales and use tax authorized by RCW 82.14.030(2).
A. Imposition. In addition to the tax imposed by MCMC 3.20.010, there is imposed a separate sales or use tax, as the case may be, upon the same taxable events upon which the tax imposed under MCMC 3.20.010 is levied, and as specifically authorized by RCW 82.14.030(2).
B. Rate of Tax. The rate of tax imposed by this section, which shall be in addition to the rate of the tax imposed by MCMC 3.20.010, 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 use tax); provided, however, that in the event Snohomish County shall impose a sales and use tax pursuant to RCW 82.14.030(2) at a rate equal to or greater than the rate imposed under this subsection, the county or counties shall receive 15 percent of the city tax; provided further, that in the event that the county or counties shall impose a sales and use tax pursuant to RCW 82.14.030(2) at a rate which is less than the rate imposed under this subsection, such county shall receive that amount of revenues from the city tax equal to 15 percent of the rate of tax imposed by the county or counties.
3.20.030 Administration – Collection.
The administration and collection of the tax imposed by MCMC 3.20.010 and 3.20.020 shall be in accordance with the provisions of RCW 82.14.050.
3.20.040 Inspection of records – Agreement with Department of Revenue.
The city of Mill Creek 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. The mayor is authorized to enter into an agreement with the Department of Revenue for administration of the tax.
3.20.050 One-quarter percent excise tax on real estate sales.
A. Imposition. There is imposed an excise tax on each sale of real property constituting a taxable event as defined in Chapter 82.45 RCW and occurring within the corporate limits of the city of Mill Creek. The tax imposed under this section shall be collected from persons who are taxable by the state under Chapter 82.45 RCW and such tax shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.45 RCW.
B. Rate of Tax. The rate of tax imposed by this section shall be one-quarter of one percent of the selling price of all real property upon which this tax is imposed by subsection A of this section.
C. Use of Proceeds. All proceeds from the tax imposed by this section shall be placed by the finance director in a capital improvement fund and shall be used by the city as authorized by RCW 82.46.010, as now or hereafter amended. This section shall not limit the existing authority of this city to impose special assessments on property benefited thereby in the manner prescribed by law. (Ord. 2013-757 § 1)
3.20.055 Additional one-quarter of one percent real estate excise tax.
In accordance with RCW 82.46.035, and in addition to the excise tax on the sale of real property imposed by MCMC 3.20.050, there is imposed an additional excise tax on each sale of real property in the corporate limits of the city of Mill Creek at the rate of one-quarter of one percent of the selling price, said tax to be collected by the county as prescribed in RCW 82.46.060, commencing January 1, 1997. Revenues generated by this tax shall be deposited in a separate account in the municipal capital improvements fund and expended as authorized by RCW 82.46.035. (Ord. 2004-591 § 1)
3.20.060 County to collect – Payment.
The county treasurer shall place one percent of the proceeds of the taxes imposed by MCMC 3.20.050 in the county current expense fund to defray costs of collection. The remaining proceeds from city taxes imposed herein shall be distributed to the city monthly.
3.20.070 Tax is obligation of seller.
The taxes imposed by MCMC 3.20.050 are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages.
3.20.080 Tax lien on real property.
The taxes imposed by MCMC 3.20.050 and any interest or penalties thereon are the specific lien upon each piece of real property sold from the time of sale or until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other.
3.20.090 Duties of county treasurer.
The taxes imposed by MCMC 3.20.050 shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The county treasurer shall act as agent for the city within the county imposing the tax. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed herein shall be evidence of the satisfaction of the lien imposed in MCMC 3.20.080 and may be recorded in the manner prescribed for recording satisfactions or mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the county treasurer.
3.20.100 Payment due.
The tax imposed by MCMC 3.20.050 shall become due and payable immediately at the time of sale and, if not so paid within 30 days thereafter, shall bear interest at the rate of one percent per month from the time of sale until the date of payment.
3.20.110 Refunds.
If, upon written application by a taxpayer to the county treasurer for a refund, it appears a tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid, unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city.
3.20.130 State law adopted by reference.
Chapter 82.45 RCW and any and all subsequent amendments to said statute are hereby adopted by this section as if set forth in full herein.
3.20.140 Local capital improvement fund.
There is hereby created a special fund No. 314 known as the “local capital improvement fund” into which shall be deposited all proceeds of the tax imposed by this chapter and distributed to the city of Mill Creek.
3.20.150 Penalties.
Any person violating any provision of this chapter shall be guilty of a misdemeanor and punished by a fine of up to $500.00 and/or imprisonment of up to 180 days in jail.
3.20.160 Effective date.
The sales and use tax imposed by MCMC 3.20.010 shall be effective on and after November 1, 1983. The sales and use tax imposed by MCMC 3.20.020 shall be effective on and after October 1, 1985.