Chapter 3.40
SALES AND USE TAX
Sections:
3.40.010 Sales and use tax imposed.
3.40.030 Administration – Collection.
3.40.010 Sales and use tax imposed.
There is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, occurring within the city or Town of Wilkeson, the County of Pierce. The tax shall be imposed upon and collected from those persons from whom the State sales tax or use tax is collected, pursuant to Chapters 82.08 and 82.12 RCW. [Ord. 111 § 1, 1970].
3.40.020 Rate of tax.
The rate of the tax imposed by WMC 3.40.010 shall be one-half of one (1/2) 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 Pierce County, the rate of tax imposed by this chapter shall be four hundred twenty-five one-thousandths of one (0.425) percent. [Ord. 111 § 2, 1970].
3.40.030 Administration – Collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. [Ord. 111 § 3, 1970].
3.40.040 Records.
The Town of Wilkeson 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. 111 § 4, 1970].
3.40.050 Violation.
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. 111 § 5, 1970].