Chapter 3.06
SALES AND USE TAX

Sections:

3.06.010    Imposition – Tax rate.

3.06.020    Administration – Collection.

3.06.030    Inspection of records – Agreement with Department of Revenue.

3.06.040    Penalty.

3.06.010 Imposition – Tax rate.

Imposition of sales and use tax as authorized by RCW 82.14.030(1):

(1) Imposition. There is hereby imposed a sales and/or use tax, as the case may be, upon every taxable event, as defined in Chapter 82.14 RCW as the same exists or may hereafter be amended, which occurs within the City limits of Woodinville. The tax shall be imposed upon and collected from those persons from whom the State sales and/or use tax is collected pursuant to Chapters 82.04, 82.08 and 82.12 RCW as the same now exist or may hereafter be amended.

(2) Tax Rate. The rate of tax imposed by subsection (1) of this section shall be one-half of one percent of the selling price of 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 King County pursuant to RCW 82.14.030(1) then the rate imposed by this title shall be as provided in RCW 82.14.030(1) as the same exists or may hereafter be amended. The rate as of the effective date of this chapter shall be 425/1000th of one percent. (Ord. 10 § 2, 1993; Ord. 8 § 1, 1993)

3.06.020 Administration – Collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050 as the same now exists or may hereafter be amended. (Ord. 10 § 3, 1993; Ord. 8 § 2, 1993)

3.06.030 Inspection of records – Agreement with Department of Revenue.

The City of Woodinville 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 as the same now exists or may hereafter be amended. The City Manager is authorized to enter into an agreement with the Department of Revenue for the administration of the tax. (Ord. 10 § 4, 1993; Ord. 8 § 3, 1993)

3.06.040 Penalty.

Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to State law or City ordinance. (Ord. 10 § 5, 1993; Ord. 8 § 4, 1993)