CHAPTER 4
TAXES
ARTICLE A. SALES TAX OR USE TAX
SECTION:
3-4A-3: Administration And Collection
3-4A-5: Contract With State For Administration
3-4A-6: Failure To Collect Tax; Penalty
3-4A-1 TAX IMPOSED:
There is hereby fixed and imposed a sales or use tax, as the case may be, upon every taxable event as authorized in Revised Code of Washington 82.14.030(2), 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 Revised Code of Washington chapters 82.08 and 82.12. (Ord. 288, 10-25-1982)
3-4A-2 TAX RATE:
The rate of the tax imposed by section 3-4A-1 of this article shall be at a rate of five-tenths of one percent (0.5%) of the selling price, in a case of a sales tax, or value of the article used, in the case of a use tax; provided, however, that in the event Pierce County imposes a sales and use tax, as authorized in Revised Code of Washington 82.14.030(2) at a rate equal to or greater than the rate of tax imposed by the provisions of this article, Pierce County shall receive fifteen percent (15%) of the tax imposed by the city; provided, further, that in the event Pierce County shall impose a sales and use tax, as authorized in Revised Code of Washington 82.14.030(2), at a rate which is less than the rate of tax imposed by the city by the provisions of this article, Pierce County shall receive that amount of revenues from the city tax equal to fifteen percent (15%) of the rate of tax imposed by Pierce County, as authorized in Revised Code of Washington 82.14.030(2). (Ord. 288, 10-25-1982)
3-4A-3 ADMINISTRATION AND COLLECTION:
The administration and collection of the tax imposed by this article shall be in accordance with the provisions of Revised Code of Washington 82.14.030(2). (Ord. 288, 10-25-1982)
3-4A-4 INSPECTION OF RECORDS:
The city hereby 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 Revised Code of Washington 82.32.330. (Ord. 288, 10-25-1982)
3-4A-5 CONTRACT WITH STATE FOR ADMINISTRATION:
The proper officials of the city are hereby authorized to enter into a contract with the state department of revenue for administration of the tax. (Ord. 288, 10-25-1982)
3-4A-6 FAILURE TO COLLECT TAX; PENALTY:
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this article or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be subject to penalty as provided in section 1-4-1 of this code. (Ord. 288, 10-25-1982; amd. 2006 Code)
3-4A-7 DATE TAX IMPOSED:
The tax provided for by the provisions of this article shall be imposed on January 1, 1983. (Ord. 288, 10-25-1982)