There is hereby 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 town of Coulee Dam. 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.
(Ord. 116 § 1, 1970)
The rate of tax imposed by CDMC § 3.05.010 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 in Okanogan County, the rate of tax imposed by this article shall be four hundred twenty-five one-thousandths of one percent.
(Ord. 116 § 2, 1970)
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this article or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this article shall be guilty of a misdemeanor.
(Ord. 116 § 6, 1970)
There is hereby imposed a sales or use tax, as the case may be as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the town of Coulee Dam. 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.
(Ord. 325 § 1, 1986)
The rate of the tax imposed by CDMC § 3.05.110 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 tax or use tax imposed by Okanogan County under RCW 82.14.030(2), at a rate equal to or greater than the rate imposed by this section, the county shall receive 15 percent of the tax imposed by CDMC § 3.05.110; and provided, further, that during such period as there is in effect a sales tax or use tax imposed by Okanogan County under RCW 82.14.030(2), at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by CDMC § 3.05.110 that amount of revenues equal to 15 percent of the rate of the tax imposed by the county under RCW 82.14.030(2).
(Ord. 325 § 2, 1986)
(1) 
This article shall be subject to a referendum procedure. Any referendum petition to repeal the ordinance codified in this article or alter the rate of the tax authorized by this article shall be filed with the town clerk within seven days of passage of the ordinance codified in this article. The town clerk, within 10 days, shall then confer with the petitioner concerning form and style of the petition, issue an identification number for the petition, and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure will result in the tax or tax rate increase being imposed and a negative answer to the question and a negative vote on the measure will result in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within this 10-day period.
(2) 
After notification, the petitioner shall have 30 days in which to secure on petition forms the signatures of not less than 15 percent of the registered voters of the town, and to file the signed petitions with the town clerk. Each petition form shall contain the ballot title and the full text of the measure to be referred. The town clerk shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the town clerk shall submit the referendum measure to the town voters at a general or special election held on one of the dates provided in RCW 29.13.010 as determined by the town council. This election shall not take place later than 120 days after the signed petition has been filed with the town clerk.
(Ord. 325 § 6, 1986)
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this article or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this article shall be found to have committed a civil infraction and shall be assessed a monetary penalty which penalty shall not exceed $500.00 for each offense.
(Ord. 325 § 7, 1986)