Chapter 3.32
SALES AND USE TAX*
Sections:
3.32.030 Administration and collection.
3.32.040 City records inspection.
*For statutory authority for towns to impose a local retail sales tax, see RCW 82.14.030.
3.32.010 Imposed.
There is imposed a sales or use tax, as the case may be, on every taxable event as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, occurring within the city. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 122 § 1, 1970).
3.32.020 Rate.
The rate of the tax imposed by YMC 3.32.010 shall be one-half of one 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 Thurston County, the rate of tax imposed by this chapter shall be four hundred and twenty-five-thousandths of one percent. (Ord. 122 § 2, 1970).
3.32.030 Administration and 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. 122 § 3, 1970).
3.32.040 City records inspection.
The city 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. (Ord. 122 § 4, 1970).
3.32.050 Contract with state.
The mayor and clerk/treasurer of the city are authorized to enter into a contract with the Department of Revenue of the state for the administration of the tax herein imposed. (Ord. 122 § 5, 1970).