Chapter 3.08


3.08.010    Imposed.

3.08.020    Rate.

3.08.030    Administration and collection.

3.08.040    Records inspection.

3.08.050    Violation--Penalty.

3.08.010 Imposed.

There is imposed a sale 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 and Use Tax is collected pursuant to RCW Chapter 82.08 and 82.12. (Ord. 659 §1, 1970)

3.08.020 Rate.

The rate of the tax imposed by Section 3.08.010 shall not exceed one-half of one percent of the selling price or the value of the article used as the case may be; provided, however, that during such period as there is in effect a sales and use tax imposed by Yakima County, the rate of tax imposed by this chapter shall be .425 of one percent. (Ord. 659 §2, 1970)

3.08.030 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. 659 §3, 1970)

3.08.040 Records inspection.

The city 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. 659 §4, 1970)

3.08.050 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 ad vantage 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 and punishable by not to exceed three hundred dollars, imprisonment in the City Jail for not to exceed thirty days or by both such fine and imprisonment. (Ord. 659 §5, 1970)