Chapter 5.115
CRIMINAL JUSTICE TAX
Sections:
5.115.050 Failure or refusal to collect or pay.
5.115.060 Administration and collection.
5.115.010 Authority.
Pursuant to the authorization of RCW 82.14.030(2) and 82.14.345, the city of Wenatchee has the authority to impose an additional sales or use tax, as the case may be, upon every taxable event occurring within the city, where moneys received from the tax may be expended for criminal justice purposes. (Ord. 2025-12 § 3 (Exh. A))
5.115.020 Definitions.
For purposes of this chapter, the following definitions apply:
(1) “Taxable event” has the same meaning as stated in RCW 82.14.020, as it now appears or is hereafter amended.
(2) “Criminal justice purposes” has the same meaning as stated in RCW 82.14.345(5)(a), as it now appears or is hereafter amended. (Ord. 2025-12 § 3 (Exh. A))
5.115.030 Tax imposed.
(1) Beginning April 1, 2026, an additional one-tenth of one percent sales and use tax is hereby levied, fixed, and imposed on all taxable events within the city as permitted in Chapter 82.08, 82.12, or 82.14 RCW, as these chapters now appear or are hereafter amended.
(2) The tax shall be imposed upon and collected from those persons from whom sales tax or use tax is collected in accordance with Chapter 82.08 or 82.12 RCW, and shall be collected at the rate of one-tenth 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. (Ord. 2025-12 § 3 (Exh. A))
5.115.040 Additional tax.
The additional sales and use tax imposed by this chapter shall be in addition to all other existing sales and use taxes currently imposed by the city. (Ord. 2025-12 § 3 (Exh. A))
5.115.050 Failure or refusal to collect or pay.
Any person who knowingly fails or refuses to collect the tax when required by this chapter with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any person who knowingly refuses to pay any tax due under this chapter is guilty of a misdemeanor. (Ord. 2025-12 § 3 (Exh. A))
5.115.060 Administration and collection.
The city’s finance department shall take all steps necessary to implement and collect the tax imposed by this chapter and to submit any reports required by RCW 82.14.345(4), as it now appears or is hereafter amended. (Ord. 2025-12 § 3 (Exh. A))