Chapter 3.22
ADDITIONAL SALES AND USE TAX
Sections:
3.22.010 Imposition of additional sales and use tax.
3.22.030 Administration and collection of tax.
3.22.040 Inspection of records.
3.22.050 Contract with state for administration.
3.22.060 Referendum procedure.
3.22.010 Imposition of additional sales and use tax.
There is imposed a sales or use tax, as the case may be as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the city of Omak. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to RCW Chapters 82.03 and 82.12. This tax shall be in addition to the tax imposed by Chapter 3.20 of the Omak Municipal Code. (Ord. 990 § 1, 1986).
3.22.020 Rate of tax imposed.
The rate of the tax imposed by Section 3.22.010 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 tax or use tax imposed by Okanogan County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive fifteen percent of the tax imposed by Section 3.22.010; provided, further, that during such period as there is in effect a sales tax or use tax imposed by Okanogan County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by Section 3.22.010 that amount of revenues equal to fifteen percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 990 § 2, 1986).
3.22.030 Administration and collection of tax.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 990 § 3, 1986).
3.22.040 Inspection of records.
The city of Omak 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. 990 § 4, 1986).
3.22.050 Contract with state for administration.
The mayor and clerk are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 990 § 5, 1986).
3.22.060 Referendum procedure.
(a) This chapter shall be subject to a referendum procedure. Any referendum petition to repeal the ordinance codified in this chapter or alter the rate of the tax authorized by this chapter shall be filed with the city clerk within seven days of passage of the ordinance codified in this chapter. The city clerk, within ten days, shall then confer with the petitioner concerning 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 will result in the tax or tax rate increase being imposed and a negative answer to the question and a negative vote on the measure will result in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within this ten-day period.
(b) After notification, the petitioner shall have thirty days in which 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. Each petition form shall contain the ballot title and the full text of the measure to be referred. The city clerk shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the city clerk shall submit the referendum measure to the city voters at a general or special election held on one of the dates provided in RCW 29.13.010 as determined by the city council. This election shall not take place later than one hundred twenty days after the signed petition has been filed with the city clerk. (Ord. 990 § 6, 1986).
3.22.070 Violation—Penalties.
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 upon conviction thereof shall be fined no more than five hundred dollars or imprisoned for not more than six months, or by both such fine and imprisonment. (Ord. 990 § 7, 1986).