Chapter 3.04
SALES OR USE TAX
Sections:
3.04.030 Administration and collection.
3.04.010 Imposition.
There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring 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 RCW Chapters 82.08 and 82.12. (Ord. 529 §1, 1970).
3.04.020 Rate.
The rate of the tax imposed by PMC 3.04.010 shall be .005 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 Garfield County, the rate of tax imposed by this chapter shall be .00425. (Ord. 529 §2, 1970).
3.04.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 529 §3, 1970).