Chapter 5.25
SALES OR USE TAX
Sections:
5.25.010 Imposition of sales or use tax.
5.25.015 Imposition of additional sales or use tax.
5.25.025 Rate of additional tax imposed.
5.25.030 Administration and collection of tax.
5.25.035 Administration and collection of additional tax.
5.25.040 Consent to inspection of records.
5.25.045 Effective date of the additional tax provided in RMC 5.25.015.
5.25.050 Brokered natural gas use tax.
5.25.010 Imposition of sales or use tax.
The city council, being the legislative and governing body of the city, imposes a sales or use tax, as the case may be, upon every taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, 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 Chapters 82.08 and 82.12 RCW. [Ord. 598 § 1.01].
5.25.015 Imposition of additional sales or use tax.
There is hereby 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 Richland. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. [Ord. 22-86].
5.25.020 Rate of tax imposed.
The rate of the tax imposed by RMC 5.25.010 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 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. 598 § 1.01].
5.25.025 Rate of additional tax imposed.
The rate of the tax imposed by RMC 5.25.015 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 Benton 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 15 percent of the tax imposed by RMC 5.25.015; provided further, that during such period as there is in effect a sales tax or use tax imposed by Benton 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 RMC 5.25.015 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. [Ord. 22-86; amended during 2011 recodification].
5.25.030 Administration and collection of tax.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. [Ord. 598 § 1.01].
5.25.035 Administration and collection of additional tax.
The administration and collection of the additional tax imposed by this chapter shall be in accordance with provisions of RCW 82.14.050. [Ord. 22-86].
5.25.040 Consent to inspection of records.
The city 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. 598 § 1.01].
5.25.045 Effective date of the additional tax provided in RMC 5.25.015.
The effective date of the tax imposed by RMC 5.25.015 shall be October 1, 1986, and shall be due and payable on such date and all days following. [Ord. 22-86].
5.25.050 Brokered natural gas use tax.
A. Pursuant to RCW 82.14.230, there is hereby fixed and imposed on every person a use tax for the privilege of using natural gas or manufactured gas in the city as a consumer.
B. The amount of the tax imposed is an amount equal to the value of the article used by the taxpayer in the city, multiplied by the rate of eight and one-half percent. The “value of the article used” does not include any amounts that are paid for the hire or use of a natural gas business in transporting the gas subject to tax under this section if those amounts are subject to tax under RMC 5.20.040.
C. There may be exempted from taxation value otherwise taxable if the person who sold the gas to the consumer has already paid a tax under RMC 5.20.040 with respect to the gas for which exemption is sought under this subsection.
D. There may be exempted from taxation the value of the article used and otherwise taxable to the extent the article is used in the manufacture of aeronautical brake components, but only to the extent the value of the article used exceeds $100,000 during a calendar year for which said tax is due. In the event this provision is determined unenforceable for any reason, it shall not affect the validation of the tax or any other provision.
E. There is a credit against the tax levied under this section in an amount equal to any tax paid by the person:
1. Who sold the gas to the consumer when the tax is a gross receipts tax similar to that imposed pursuant to RCW 35.21.870, as implemented in RMC 5.20.040, by another state with respect to the gas for which a credit is sought under this subsection; or
2. Consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another state with respect to the gas for which a credit is sought under this subsection.
F. The use tax hereby imposed is paid by the consumer. The administration and collection of the tax is pursuant to RCW 82.14.050. [Ord. 16-09].