Chapter 3.08
SALES OR USE TAX*
Sections:
3.08.030 Administration and Collection.
* For statutory provisions giving counties power to levy sales and use taxes, see RCW 82.14.
3.08.010 Imposed.
There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within the county. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to RCW 82.08 and 82.12.
(Vol. 15 p. 205 §1, 1970).
3.08.020 Rate.
The rate of the tax imposed by Section 3.08.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be.
(Vol. 15 p. 205 §2, 1970).
3.08.030 Administration and Collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.
(Vol. 15 p. 205 §3, 1970).
3.08.040 Credit.
There shall be allowed against the tax imposed by this chapter a credit for the full amount of any city sales or use tax imposed upon the same taxable event, as defined in RCW 82.14.020, upon which a tax is imposed by this chapter.
(Vol. 15 p. 205 §4, 1970).
3.08.050 Records Inspection.
The county consents to the inspection of such records of the Department of Revenue, pursuant to RCW 82.32.330.
(Vol. 15 p. 205 §5, 1970).