The City Council, being the legislative and governing body of the City, does hereby impose 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 RCW 82.08 and 82.12.
(Ord. 27297 § 1, 2004-11-23)
The rate of the tax imposed by Section 6A.70.010 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 Pierce County pursuant to RCW 82.14.030(1), the rate of tax imposed by this chapter shall be four hundred twenty-five/one-thousandths of one percent.
(Ord. 27297 § 1, 2004-11-23)
There is hereby imposed an additional sales or use tax, as the case may be, separate and apart from the tax referred to in Sections 6A.70.010 and 6A.70.020, as authorized by RCW 82.14.030(2), 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 tax or use tax is collected pursuant to RCW 82.08 and 82.12.
(Ord. 27297 § 1, 2004-11-23)
The rate of the tax imposed by Section 6A.70.030 of this chapter 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 Pierce 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 this section, the County shall receive from the tax imposed by Section 6A.70.030 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. 27297 § 1, 2004-11-23)
There is hereby imposed an additional sales or use tax, as the case may be, separate and apart from the tax referred to in Sections 6A.70.010, 6A.70.020, 6A.70.030, 6A.70.040, and 6A.70.045, as authorized by RCW 82.14.530, 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 tax or use tax is collected pursuant to RCW 82.08 and 82.12. 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.
(Subst. Ord. 28747 Ex. A, 2021-03-30)
There is hereby imposed an additional sales or use tax, as the case may be, separate and apart from the tax referred to in Sections 6A.70.010, 6A.70.020, 6A.70.030, 6A.70.040, 6A.70.045, and RCW 6A.70.047, as authorized by Chapter 350, Laws of 2025, 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 tax or use tax is collected pursuant to RCW 82.08 and 82.12. Moneys collected under this subtitle must be used solely, as required by Chapter 350, Laws of 2025, and as hereinafter amended, for the purpose of providing for additional funding for criminal justice purposes.
(Ord. 29087, 2026-01-06)
There is hereby imposed an additional sales or use tax, as the case may be, separate and apart from the tax referred to in Sections 6A.70.010, 6A.70.020, 6A.70.030 and 6A.70.040, as authorized by RCW 82.14.460(1)(b), 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 tax or use tax is collected pursuant to RCW 82.08 and 82.12. Moneys collected under this chapter must be used solely, as required by RCW 82.14.460(3) and as hereinafter amended, for the purpose of providing for the operation or delivery of chemical dependency or mental health treatment programs and services and for the operation or delivery of therapeutic court programs and services.
(Ord. 28057 Ex. A, 2012-03-20)
There is hereby imposed an additional sales or use tax, as the case may be, separate and apart from the tax referred to in Sections 6A.70.010, 6A.70.020, 6A.70.030, 6A.70.040, 6A.70.045, as authorized by RCW 82.14.540, 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 tax or use tax is collected pursuant to RCW 82.08 and 82.12, but will be credited against the state’s share of the tax. Moneys collected under this chapter must be used solely, as required by RCW 82.14.540 and as hereinafter amended, for the purpose of acquiring, rehabilitating, or constructing affordable housing, which may include new units of affordable housing within an existing structure or facilities providing supportive housing services under RCW 71.24.385, or funding the operations and maintenance costs of new units of affordable or supportive housing.
(Ord. 28599 Ex. A, 2019-07-30; repealed by Ord. 28600, 2019-08-13; Ord. 28601 Ex. A, 2019-08-27)
There is hereby imposed and shall be collected a leasehold excise tax on and after January 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the City through a “leasehold interest” as defined in RCW 82.29A.020(1). The tax shall be paid, collected, and remitted to the Washington State Department of Revenue at the time and in the manner prescribed in RCW 82.29A.050.
(Ord. 27297 § 1, 2004-11-23)
Leasehold interests exempted by RCW 82.29A, as it now exists or may hereafter be amended, shall be exempt from the tax imposed pursuant to Section 6A.70.050 of this chapter.
(Ord. 27297 § 1, 2004-11-23)
The rate of the tax imposed by Section 6A.70.100 shall be one-quarter of one percent of the sales price of all parcels of real property located within the City, and shall be collected by the County Treasurer as prescribed in RCW 82.46.060. Proceeds from this additional tax shall be deposited in a separate subfund of the Capital Improvement Fund and expended as authorized by law, provided that it is the Council’s intent that revenue produced by this additional excise tax shall not be used to displace funds set aside by the Council for capital improvements, but shall be designated for growth management-related capital improvements only.
(Ord. 27297 § 1, 2004-11-23)
The administration and collection of any and all sales or use taxes imposed by Sections 6A.70.010, 6A.70.030, and 6A.70.041 of this chapter shall be in accordance with the provisions of RCW 82.14.050. The administration and collection of the sales or use tax imposed by Section 6A.70.047 of this chapter shall be in accordance with the provision of RCW 82.14.540. The administration and collection of any leasehold excise tax imposed by Section 6A.70.050 of this chapter shall be in accordance with the provisions of RCW 82.29A. The administration and collection of any real estate excise taxes imposed by Sections 6A.70.080 and 6A.70.100 of this chapter shall be in accordance with the provisions of RCW 82.46.
(Subst. Ord. 28747 Ex. A, 2021-03-30; Ord. 28601 Ex. A, 2019-08-27; Ord. 28600, 2019-08-13; Ord. 28599 Ex. A, 2019-07-30; Ord. 27297 § 1, 2004-11-23)
The City hereby consents to the inspection of such records as are necessary to qualify the City for inspection of records of the Washington State Department of Revenue, pursuant to RCW 82.32.330.
(Ord. 27297 § 1, 2004-11-23)
The proper officers of the City are hereby authorized to execute a contract with the Washington State Department of Revenue for the administration and collection of any and all taxes imposed by this chapter, which agreement shall first be approved by the City Council.
(Ord. 27297 § 1, 2004-11-23)