Chapter 3.40


3.40.010    Required.

3.40.020    Rate.

3.40.030    Administration and collection.

3.40.040    Inspection of city records.

3.40.050    Contract with State Department of Revenue.

3.40.060    Violation – Penalty.

*    For statutory provisions on municipal sales and use taxes, see Chapter 82.14 RCW; for provisions on the inspection of tax records, see RCW 82.32.330.

3.40.010 Required.

There is imposed 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. 415 § 1, 1970).

3.40.020 Rate.

The rate of the tax imposed by SLMC 3.40.010 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 the county, the rate of tax imposed by this chapter shall be four hundred twenty-five/one-thousandths of one percent. (Ord. 415 § 2, 1970).

3.40.030 Administration and collection.

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. 415 § 3, 1970).

3.40.040 Inspection of city records.

The city consents to the inspection of such records as are necessary to qualify the city for reciprocal rights of inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 415 § 4, 1970).

3.40.050 Contract with State Department of Revenue.

The mayor of the city is authorized to enter into a contract with the State Department of Revenue for the collection and administration of the tax imposed by this chapter. The mayor is authorized to enter into the agreement in the form provided by the Department of Revenue and is directed to enter into the contract prior to August 31, 1970, and the city clerk-treasurer is directed to forward the signed contract to the Department of Revenue prior to August 31, 1970. (Ord. 415 § 5, 1970).

3.40.060 Violation – Penalty.

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 due under this chapter shall be guilty of a misdemeanor. (Ord. 415 § 6, 1970).