City of Burlington, WA Chapter 3.76 ADDITIONAL SALES OR USE TAX FOR HOUSING AND RELATED SERVICES

§ 3.76.010 Additional sales and use tax for housing and related services – Imposition.

There is hereby imposed an additional sales or use tax as authorized by RCW 82.14.530, upon every taxable event, as defined in Chapter 82.14 RCW, occurring within the city. 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, as the same now exist or may hereafter be amended.

(Ord. 1912 § 1, 2021)

§ 3.76.020 Purpose and use of tax.

Moneys collected under this chapter must be used solely, as required by RCW 82.14.530 and as hereinafter amended, for the purpose of providing for housing and related services.

(Ord. 1912 § 1, 2021)

§ 3.76.030 Additional sales and use tax for housing and related services – Rate.

The rate of the tax imposed by BMC § 3.76.010 shall be one-tenth of one percent of the selling price or value of the article used, as the case may be.

(Ord. 1912 § 1, 2021)