Chapter 3.32
SALES AND USE TAX*

Sections:

3.32.010    Imposition and rate.

3.32.020    Additional tax—Imposition and rate.

3.32.030    Administration and collection.

3.32.040    Inspection of records.

3.32.050    Authority of mayor and clerk.

*    For statutory authority for code cities to collect a sales and use tax, see RCW 35A.82.030 and Ch. 82.14.

3.32.010 Imposition and rate.

A.    Imposition. There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14, occurring within the city. 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 82.08 and RCW 82.12.

B.    Tax Rate. The rate of tax imposed by this subsection 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 or use tax imposed by Benton County, the rate of tax imposed by this chapter shall be four hundred twenty five one-thousandths of one percent. (Ord. 1353 § 1, 1986: Ord. 787 § 1, 1970).

3.32.020 Additional tax—Imposition and rate.

A.    Imposition. In addition to the tax imposed by Section 3.32.010 of this chapter, 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 Section 3.32.010 of this chapter is levied, and as specifically authorized by RCW 82.14.030.

B.     Tax Rate. The rate of tax imposed by this section, which shall be in addition to the rate of the tax imposed by Section 3.32.010, 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 a use tax); provided, however, that in the event Benton County shall impose a sales and use tax under this subsection at a rate equal to or greater than the rate imposed under this subsection, the county shall receive fifteen percent of the city tax; provided further, that in the event that Benton County shall impose a sales and use tax under this subsection at a rate which is less than the rate imposed under this subsection, the county shall receive that amount of revenues from the city tax equal to fifteen percent of the rate of tax imposed by the county. (Ord. 1353 § 2, 1986: Ord. 787 § 2, 1970).

3.32.030 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 as now enacted or hereafter amended. (Ord. 1662 s 1, 1993: Ord. 787 § 3, 1970).

3.32.040 Inspection of records.

The city hereby consents to the inspection of such records as are necessary to qualify the city for inspection of records by the Department of Revenue, pursuant to Revised Code of Washington 82.32.330. (Ord. 787 § 4, 1970).

3.32.050 Authority of mayor and clerk.

The mayor and the city clerk of the city be, and they are authorized and directed to enter into and sign on behalf of the city a contract with the Department of Revenue for administration of the tax in the form of such contract as may be proposed by the Department of Revenue. (Ord. 787 § 5, 1970).