Chapter 5.104
GREATER WENATCHEE REGIONAL EVENTS CENTER PUBLIC FACILITIES DISTRICT SALES AND USE TAX

Sections:

5.104.010    Imposition of sales and use tax.

5.104.020    Duration of the sales and use tax.

5.104.030    Consistency with law.

5.104.040    Delivery of other documents and taking of other actions.

5.104.010 Imposition of sales and use tax.

Pursuant to RCW 82.14.048, the city hereby fixes and imposes a sales and use tax at the rate of two-tenths of one percent of the selling price, in the case of a sales tax, or value of article used, in the case of a use tax.

Such tax shall be in addition to other taxes authorized by law, and shall be collected from those persons who are taxed by the state under Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the geographic boundaries of the city.

If the new district sales and use tax is approved by the voters of the district, the proceeds of the sales and use tax imposed pursuant to this section shall be used to retire the notes and for other purposes contemplated by the first amendment to interlocal agreement and RCW 82.14.048.

If the new district sales and use tax is not approved by the voters of the district, the proceeds of the sales and use tax imposed pursuant to this section may be used to provide funds for the costs associated with the financing, refinancing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, and reequipping of the public facilities of the district; for all litigation, investigation and related costs and expenses incurred by the city toward resolving matters related to the defaults of the district, to the extent the district owes money to the city, the city may apply money from such sales and use tax to any such obligations; and for any other purpose authorized by RCW 82.14.048. (Ord. 2012-05 § 1)

5.104.020 Duration of the sales and use tax.

The sales and use tax imposed pursuant to WCC 5.104.010 shall be in effect from March 1, 2012, until the date that is 30 years after it is first imposed, unless terminated earlier by action of the council. (Ord. 2012-05 § 2)

5.104.030 Consistency with law.

The sales and use tax imposed pursuant to WCC 5.104.010 shall comply with all applicable rules, regulations, laws, and court decisions regarding sales and use taxes as imposed by the state under Chapters 82.08 and 82.12 RCW and imposed by municipalities under Chapter 82.14 RCW, and applicable regulations. The provisions of those chapters, to the extent they are not inconsistent with this chapter, shall apply as though fully set forth herein. (Ord. 2012-05 § 3)

5.104.040 Delivery of other documents and taking of other actions.

The council hereby authorizes and directs each of the mayor, the executive services director of the city, the finance director of the city, and each other appropriate officer and employee of the city to take such further actions, and to execute and deliver such certificates or documents, as in their judgment may be necessary, appropriate or desirable in order to carry out the terms and provisions of, and complete the transactions contemplated by, this chapter. (Ord. 2012-05 § 4)