Chapter 4.46
ADDITIONAL SALES AND USE TAX
Sections:
4.46.010 Imposition of sales use tax.
4.46.030 Administration and collection of tax.
4.46.040 Consent of inspection of records.
4.46.050 Authorizing execution of contract for administration.
4.46.010 Imposition of sales use tax.
There is imposed a sales or use tax, as the case maybe, as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the city of Sumas. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to RCW Chapters 82.08 and 82.12. (Ord. 840 § 1, 1982)
4.46.020 Rate of tax imposed.
The rate of the tax imposed by Section 4.46.010 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 tax or use tax imposed by Whatcom 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 fifteen percent of the tax imposed by Section 4.46.010; provided further, that during such period as there is in effect a sales tax or use tax imposed by Whatcom 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 Section 4.46.010 that amount of revenues equal to fifteen percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 840 § 2, 1982)
4.46.030 Administration and collection of tax.
(a) The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.
(b) The Department of Revenue shall exclusively perform all functions incident to the administration and collection of those additional taxes imposed by this chapter pursuant to the authority granted in RCW 82.14.030 as most recently amended, other than criminal prosecutions which shall be performed as the county and the Department may agree.
(c) The Department shall retain from the taxes collected pursuant to the provisions of the agreement for state administration of local sales and use tax, as amended in this section, the amount of one and one-half percent thereof as expenses of administration and collection. The amount of such percentage shall be subject to review during January of each year.
(d) The city agrees that in the event there shall be a legal challenge to the ordinances codified in this chapter by which those additional sales and use taxes have been imposed, whether by litigation or otherwise, the Department or the state of Washington shall not be obligated to represent the city or otherwise to defend the position of the city in any proceeding relating to such challenge. The Department shall promptly, upon notification of any such challenge, tender the defense of the same to the city. (Ord. 847, 1983; Ord. 840 § 3, 1982)
4.46.040 Consent of inspection of records.
The city of Sumas 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. 840 § 4, 1982)
4.46.050 Authorizing execution of contract for administration.
The mayor and clerk are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 840 § 5, 1982)
4.46.055 Special initiative.
This chapter shall be subject to a special initiative proposing that the tax imposed by this chapter be changed or repealed. The number of registered voters needed to sign a petition for special initiative shall be fifteen percent of the total number of names of persons listed as registered voters within the city on the day of the last preceding general election. If a special initiative petition is filed with the city council, the operation of this chapter shall not be suspended pending the city council or voter approval of the special initiative and the tax imposed herein shall be collected until each special initiative is approved by the city council or the voters. The procedures for initiative upon petition contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 845 § 1, 1983; Ord. 840 § 6, 1982)
4.46.060 Penalties.
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 upon conviction thereof shall be fined no more than five hundred dollars or imprisoned for not more than six months, or be punished by both such fine and imprisonment. (Ord. 840 § 7, 1982)
4.46.070 Effective date.
This chapter shall take effect January 1, 1983. (Ord. 840 § 9, 1982)