Chapter 3.12
SUPPLEMENTAL SALES AND USE TAX
Sections:
3.12.040 Contract for administration and collection.
3.12.070 Effective date--Initiative challenge.
3.12.010 Imposed.
In accordance with Section 17 of Engrossed Senate Bill No. 4972, amending RCW 82.14.030, a sales and use tax is fixed and imposed by the city. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected in accordance with RCW Chapters 82.08 and 82.12 upon the occurrence of any taxable event, within the city as defined in RCW 82.14.020. (Ord. 807 §1, 1982)
3.12.020 Rate.
A. The tax shall be in addition to that tax imposed under Chapter 3.08.
B. The additional tax imposed by this chapter shall be 5/10 of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided, that during such period as there is in effect a sales or use tax imposed by Yakima County under Subsection 17(2) of Engrossed Senate Bill No. 4972, adopting RCW 82.14.030(2), the county shall receive fifteen percent of the city tax so imposed, or fifteen percent of the rate of tax imposed by the county, whichever is less. (Ord. 807 §2, 1982)
3.12.030 Special initiative.
The ordinance codified in this chapter shall be subject to a special initiative proposing that the tax imposed by this chapter be changed or repealed.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 in this chapter 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. 811 §1, 1983: Ord. 807 §3, 1982)
3.12.040 Contract for administration and collection.
The mayor and clerk are authorized to enter into a contract with the Department of Revenue for the administration and collection of this tax. (Ord. 807 §4, 1982)
3.12.050 Administration.
All definitions, rules, forms, recording procedures and regulations adopted by the Department of Revenue for the administration of RCW Chapters 82.08, 82.12 and 82.32 are adopted for the purposes of administration and collection of the tax levied in this chapter. The administrative provisions contained in the chapter shall apply with respect to the administration of collection of the tax by the Department of Revenue. (Ord. 807 §5, 1982)
3.12.060 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. 807 §6, 1982)
3.12.070 Effective date--Initiative challenge.
The ordinance codified in this chapter is necessary for the preservation of the public peace, health and safety, the support of the city government and its existing public institutions. This chapter shall be in full force and effect thirty days from the date of its final passage, approval and publication as provided by law, unless the ordinance codified in this chapter is challenged by initiative as set forth in this chapter. The imposition and collection of the additional sales and use tax described in this chapter shall commence on the first day of January, 1983, and shall continue until the ordinance codified in this chapter is repealed by the city council. (Ord. 807 §9, 1982)
3.12.080 Violation--Penalty.
Any person who fails or refuses to collect the taxes 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 upon conviction thereof shall be fined no more than five hundred dollars or imprisoned for not more than six months or both such fine and imprisonment. (Ord. 807 §8, 1982)