Chapter 3.04


3.04.010    Imposition.

3.04.020    Rate.

3.04.030    Administration.

3.04.040    Inspection of records.

3.04.050    Contract with state.

3.04.060    Failure or refusal to collect.

3.04.070    Effective date.

3.04.010 Imposition.

There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, 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. 412 § 1, 1970)

3.04.020 Rate.

The rate of the tax imposed by WMC 3.04.010 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 Clark County, the rate of tax imposed by this chapter shall be 0.425 of one percent. (Ord. 412 § 2, 1970)

3.04.030 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. 412 § 3, 1970)

3.04.040 Inspection of records.

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. 412 § 4, 1970)

3.04.050 Contract with state.

The city manager is authorized to enter into the contract with Department of Revenue for administration of the tax. (Ord. 1910 § 1 (Exh. A), 2020; Ord. 412 § 5, 1970)

3.04.060 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 direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor. (Ord. 412 § 6, 1970)

3.04.070 Effective date.

The tax imposed shall take effect April 1, 1970. (Ord. 412 § 7, 1970)