Chapter 3.48
SALES AND USE TAX
Sections:
Article I. Sales and Use Tax
3.48.010 Imposed – Collection authorized.
3.48.030 Administration and collection.
3.48.040 Inspection of records authorized.
3.48.050 Contract with Department of Revenue authorized.
Article II. Additional Sales and Use Tax
3.48.110 Rate of additional tax.
3.48.120 Administration – Collection.
3.48.130 Inspection of records.
Article I. Sales and Use Tax
3.48.010 Imposed – Collection authorized.
There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Chapter 82.14 RCW, 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 Chapters 82.08 and 82.12 RCW, beginning July 1, 1970. (Ord. 563 § 13, 1996; Ord. 334 § 1, 1970).
3.48.020 Rate.
The rate of the tax imposed by WMC 3.48.010 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 as there is in effect a sales or use tax imposed by Douglas County, the rate of tax imposed by this chapter shall be not to exceed four hundred twenty-five one-thousandths of one percent. (Ord. 334 § 2, 1970).
3.48.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.14 RCW. (Ord. 563 § 14, 1996; Ord. 334 § 3, 1970).
3.48.040 Inspection of records authorized.
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. 334 § 4, 1970).
3.48.050 Contract with Department of Revenue authorized.
The mayor and clerk/treasurer are authorized to enter into a contract with the Department of Revenue to carry out this chapter. (Ord. 334 § 5, 1970).
3.48.060 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 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. 334 § 6, 1970).
Article II. Additional Sales and Use Tax
3.48.100 Additional tax.
In addition to taxes previously imposed under authority of RCW 82.14.030(1), the town council hereby imposes additional sales tax and use tax as authorized by RCW 82.14.030(2). Said additional tax shall be collected upon the same taxable events which are set out in RCW 82.14.030(1) and Article I of this chapter, WMC 3.48.010 through 3.48.060. (Ord. 451 § 1, 1984).
3.48.110 Rate of additional tax.
The rate of said additional tax shall be one-half of one percent of the selling price (in the case of sales tax) or the value of the article used (in the case of use tax); provided, however, that in the event Douglas County shall impose sales tax or use tax as per RCW 82.14.030(2) at a rate equal to or greater than the rate expressed herein, Douglas County shall be entitled to receive 15 percent of the town’s tax revenue hereunder; provided further, however, that in the event Douglas County shall impose sales tax or use tax as per RCW 82.14.030(2) at a rate which is less than the rate expressed in this chapter, Douglas County shall be entitled to receive that amount of the town’s tax revenue hereunder which shall constitute 15 percent of the rate of tax imposed by Douglas County. (Ord. 451 § 2, 1984).
3.48.120 Administration – Collection.
The administration and collection of the tax imposed by this chapter shall occur in accordance with the provisions of RCW 82.14.050. (Ord. 451 § 3, 1984).
3.48.130 Inspection of records.
The town hereby 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. (Ord. 557, 1996; Ord. 451 §§ 4, 8, 1984).
3.48.140 Administration.
The mayor and the town clerk are hereby authorized to enter into a contract with the Department of Revenue for the administration of the tax created in this article. (Ord. 451 § 5, 1984).
3.48.150 Penalty.
Any seller who fails or refuses to collect the taxes required herein with the intent to violate the provisions of this article or to gain some advantage or benefit, either direct or indirect; and, any buyer who refuses to pay any tax due under this article shall be guilty of a misdemeanor and, upon conviction, shall be fined in an amount not to exceed $500.00. (Ord. 451 § 7, 1984).