City of Milton, WA Chapter 3.04 SALES AND USE TAX

§ 3.04.010 Imposed.

There is imposed a sales or use tax, as the case may be, 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 or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.

(Ord. 587 § 1, 1970)

§ 3.04.020 Rate.

The rate of the tax imposed by Section 3.04.010 shall be one-half of one percent; provided, that during such period as there is in effect a sales or use tax imposed by Pierce County, the rate of tax imposed by this chapter shall be four hundred twenty-five one-thousandths of one percent.

(Ord. 587 § 2, 1970)

§ 3.04.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.14 RCW.

(Ord. 587 § 3, 1970)

§ 3.04.040 Inspection of records authorized.

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. 587 § 4, 1970)

§ 3.04.050 Contract with Department of Revenue authorized.

The city officials of the city are authorized to enter into a contract with the Department of Revenue of the state for the administration and collection of the tax pursuant to Chapter 82.14 RCW.

(Ord. 587 § 5, 1970)

§ 3.04.060 Violation a misdemeanor.

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter, shall be guilty of a misdemeanor.

(Ord. 587 § 6, 1970)