Chapter 4.44
SALES, USE TAX
Sections:
4.44.040 Inspection of records.
4.44.050 Failure or refusal to collect.
4.44.010 Imposition.
There is imposed a sales or use tax, as the case maybe, upon every taxable event, as defined in RCW 82.14.020,occurring within the town. 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 82.08and 82.12. (Ord. 679 § 1, 1970)
4.44.020 Rate.
The rate of tax imposed by Section 4.44.010 shall be not to exceed 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 if there is in effect a sales or use tax imposed by Whatcom County, the rate of tax imposed by this chapter shall be not to exceed 425/1000ths of one percent. (Ord. 679 § 2, 1970)
4.44.030 Administration.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 679 § 3, 1970)
4.44.040 Inspection of records.
The town consents to the inspection of such records as are necessary to qualify the town for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. The mayor is authorized to enter into a contract with the Department of Revenue of the state of Washington for the administration of the tax. (Ord. 679 § 4, 1970)
4.44.050 Failure or refusal to collect.
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 director indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor, (and shall be fined not to exceed three hundred dollars or sentenced to not more than three months in jail, and each violation thereof may be considered a separate offense). (Ord. 679 § 5, 1970)