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. The tax shall be imposed and collected from those persons from whom the state sales tax or used tax is collected pursuant to Chapter 82.08 and 82.12 RCW.
(Ord. 622 § 1, 1982)
The rate of tax imposed by this chapter shall be one-half of one percent of the selling price or value of the article used; provided, however, that during such period as there is in effect a sales tax or use tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive fifteen percent of the tax imposed by PMC 3.04.010.
(Ord. 622 § 2, 1982)
This chapter shall be subject to a special initiative proposing that the tax imposed by this chapter be changed or repealed. The number of registered voters needed to sign a petition for special initiative shall be fifteen percent of the total number of names of persons listed as registered voters within the city on the day of the last preceding general election. If a special initiative petition is filed with the city council, the operation of this chapter shall not be suspended, pending the city council or voter approval of the special initiative, and the tax imposed herein shall be collected until each special initiative is approved by the city council or the voters. The procedures for initiative upon petition contained in RCW 35A.11.100 shall apply to any such special initiative petition.
(Ord. 628 § 1, 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.
(Ord. 622 § 7, 1982)