[1]
For statutory provisions regarding a city sales and use tax, see Chapter 82.14 RCW.
Pursuant to Section 17 of Engrossed Senate Bill No. 4972, amending RCW 82.14.030, a sales and use tax is fixed and imposed by the city. The tax shall be collected from those persons who are taxable by the state of Washington pursuant to Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the city.
(Ord. 709 § 1, 1982; Ord. 1481 § 1 (Att. A), 2014)
The rate of such tax imposed shall be as follows:
A. 
Five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided, however, that during such period as there is in effect a sales or use tax imposed by Chelan County under Section 17(1) of Engrossed Senate Bill No. 4972, amending RCW 82.14.030, the city tax shall be 0.425 percent; and
B. 
Five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided, that during such period as there is in effect a sales or use tax imposed by Chelan County under Section 17(2) of Engrossed Senate Bill No. 4972, adopting RCW 82.14.030(2), the county shall receive 15 percent of the city tax so imposed, or 15 percent of the rate of tax imposed by the county, whichever is less; and
C. 
One-tenth of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided, that the taxes collected are split between the city (85 percent) and Chelan County (15 percent) as required by state law. City proceeds shall be used for public safety and criminal justice purposes as allowed by RCW 82.14.450.
(Ord. 709 § 2, 1982; Ord. 1481 § 1 (Att. A), 2014)
The Washington State Department of Revenue is designated as the agent for the city for the purposes of collection and administration of the tax levied herein. The city of Leavenworth shall pay to the Washington State Department of Revenue the standard fees and charges in effect throughout the state for such services.
(Ord. 709 § 4, 1982; Ord. 712 § 1, 1982; Ord. 1481 § 1 (Att. A), 2014)
All definitions, rules, forms, recording procedures and regulations adopted by the Department of Revenue for the administration of Chapters 82.08 and 82.32 RCW are adopted for the purposes of administration and collection of the tax levied herein. The administrative provisions contained in these chapters shall apply with respect to the administration and collection of the tax by the Department of Revenue.
(Ord. 709 § 5, 1982; Ord. 1481 § 1 (Att. A), 2014)
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 shall be punished by a fine not to exceed $500.00, or by imprisonment not to exceed 90 days, or by both such fine and imprisonment.
(Ord. 709 § 6, 1982; Ord. 1481 § 1 (Att. A), 2014)