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 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. 851 § 1, 1970)
Pursuant to RCW 82.14.030(1), there shall be imposed a tax of one-half of one percent of the selling price in the case of a sales tax or value of the article used in case of a use tax; provided, however, that during such period as there is in effect a sales or use tax imposed by the county, the rate of tax imposed pursuant to RCW 82.14.030(1) shall be four hundred twenty-five one-thousandths of one percent. Pursuant to RCW 82.14.030(2) there shall be imposed an additional sales and use tax of one-half of one percent of the selling price in the case of a sales tax or value of the article used in case of a use tax effective July 1, 1982.
(Ord. 851 § 2, 1970; Ord. 1199 § 1, 1982)
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.14 RCW.
(Ord. 851 § 3, 1970; Ord. 1199 § 2, 1982)
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. 851 § 4, 1970)
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. 851 § 5, 1970)
This chapter is necessary for the immediate preservation of the public peace, health and safety and the support of the municipal government and shall take effect immediately.
(Ord. 1199 § 4, 1982)