Chapter 3.09
ADDITIONAL SALES AND USE TAX
Sections:
3.09.010 Imposition – Rate of tax.
3.09.020 Administration – Collection.
3.09.030 Inspection of records – Agreement with Department of Revenue.
3.09.010 Imposition – Rate of tax.
Imposition of additional sales and use tax as authorized by RCW 82.14.030(2):
(1) Imposition. In addition to other taxes which may be imposed by the City, there is hereby imposed a separate sales and/or use tax, as the case may be, upon the same taxable events, and upon which the tax imposed pursuant to RCW 82.14.030(1) as the same exists or may hereafter be amended, is levied, as specifically authorized by RCW 82.14.030(2).
(2) Rate of Tax. The rate of tax imposed by this section, which shall be in addition to the rate of tax permitted to be imposed by City ordinance pursuant to RCW 82.14.030(1), as the same now exists or may hereafter be amended, shall be one-half 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); provided, however, that in the event King County shall impose a sales and/or use tax pursuant to RCW 82.14.030(2), as the same now exists or may hereafter be amended, at a rate that is equal to or greater than the rate imposed under this chapter, then the County shall receive 15 percent of the City tax; provided further, that in the event King County shall impose a sales and/or use tax pursuant to RCW 82.14.030(2), at a rate that is less than the rate imposed under this chapter, the County shall receive that amount of revenues from the City tax equal to 15 percent of the rate of tax imposed by the County. (Ord. 11 § 2, 1993; Ord. 9 § 1, 1993)
3.09.020 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. 11 § 3, 1993; Ord. 9 § 2, 1993)
3.09.030 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. 11 § 4, 1993; Ord. 9 § 3, 1993)
3.09.040 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. 11 § 6, 1993; Ord. 9 § 5, 1993)