Chapter 3.45


3.45.010    Imposed.

3.45.020    Rate.

3.45.030    Administration and collection.

3.45.040    Contract.

3.45.050    Penalty for refusal to collect or pay.

*    For statutory provisions authorizing a city sales and use tax, see RCW 82.14.030.

3.45.010 Imposed.

There is imposed a sales or use tax, as the case may be, on 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 RCW Chapters 82.08 and 82.12. (Ord. 805 § 1, 1970)

3.45.020 Rate.

The rate of the tax imposed by Section 3.45.010 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 Mason County, the rate of tax imposed by this chapter shall be 425/1000 of one percent. (Ord. 805 § 2, 1970)

3.45.030 Administration and collection.

The administration and collection of the tax imposed by this ordinance shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970 First Extraordinary Session, and the city of Shelton hereby consents to the inspection of such records by the Department of Revenue as necessary thereunder. (Ord. 805 § 3, 1970)

3.45.040 Contract.

The mayor and city treasurer of the city of Shelton are authorized to enter into a contract with the Department of Revenue of the state of Washington for the administration of the tax herein imposed. (Ord. 1567-0602 (part), 2002; Ord. 805 § 4, 1970)

3.45.050 Penalty for refusal to collect or pay.

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 under this chapter shall be guilty of a misdemeanor and, on conviction thereof in the municipal court of the city of Shelton, shall be fined not more than three hundred dollars. (Ord. 805 § 5, 1970)