There is 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 city of Longview. The tax shall be imposed upon and collected from those persons from whom the Washington state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.
(Ord. 2115 § 1, 1983)
The rate of the tax imposed by LMC § 3.07.010 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 tax or use tax imposed by Cowlitz County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session of the Washington Legislature, 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 LMC § 3.07.010; provided, further, that during such period as there is in effect a sales tax or use tax imposed by Cowlitz County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session of the Washington Legislature, at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by LMC § 3.07.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by Cowlitz County under said Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session of the Washington Legislature.
(Ord. 2115 § 2, 1983)
This chapter shall be subject to a special initiative. The number of registered voters needed to sign a petition for special initiative shall be 15 percent of the total number of names of persons listed as registered voters within the city on the day of the last preceding municipal general election. If a special initiative petition is filed with the city council, the operation of this chapter shall not be suspended pending a final decision on the disposition of the special initiative. The procedures for initiative contained in RCW 35A.11.100 shall apply to any such special initiative petition.
(Ord. 2115 § 6, 1983)
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, and upon conviction thereof shall be fined no more than $500.00.
(Ord. 2115 § 7, 1983)