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. 412 § 1, 1970; Ord. 1998 § 1 (Exh. A), 2025)
The rate of the tax imposed by WMC § 3.04.010 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 Clark County, the rate of tax imposed by this chapter shall be 0.425 of one percent.
(Formerly 3.04.020; Ord. 412 § 2, 1970; Ord. 1998 § 1 (Exh. A), 2025)
(1) 
The rate of tax imposed by WMC § 3.04.015 which is in addition to the rate of tax imposed by WMC § 3.04.012 shall be increased to five-tenths of one percent of the selling price in the case of sales tax, or the value of the article used, as in the case of use tax; providing, however, in the event Clark County imposes a sales and use tax, pursuant to RCW 82.14.030(2), at a rate equal to or greater than the rate imposed in this section, the county shall receive 15 percent of the city tax; and provided further, that in the event that Clark County imposes a sales and use tax, pursuant to RCW 82.14.030(2), less than the rate imposed under this section, the county shall receive the amount of revenue from the city equal to 15 percent of the rate of the tax imposed by the county.
(Ord. 1998 § 1 (Exh. A), 2025)
There is hereby imposed an additional sales or use tax, as the case may be, separate and apart from the tax referred to in WMC § 3.04.010, § 3.04.012, § 3.04.015 and § 3.04.020, as authorized by RCW 82.14.540, upon every taxable event, as defined in RCW 82.14.020, occurring in 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 Chapters 82.08 and 82.12 RCW but will be credited against the state's share of the tax. Moneys collected under this section 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 operation and maintenance of new units of affordable housing or supportive housing or for providing rental assistance to tenants.
(Ord. 1998 § 1 (Exh. A), 2025)
The administration and collection of the tax imposed by WMC § 3.04.010, § 3.04.012, § 3.04.015 and § 3.04.020 shall be in accordance with the provisions of RCW 82.14.050 and the administration and collection of the sales or use tax imposed by WMC § 3.05.025 shall be in accordance with the provisions of RCW 82.14.540.
(Ord. 412 § 3, 1970; Ord. 1998 § 1 (Exh. A), 2025)
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. 412 § 4, 1970; Ord. 1998 § 1 (Exh. A), 2025)
The city manager is authorized to enter into the contract with Department of Revenue for administration of the tax.
(Ord. 412 § 5, 1970; Ord. 1910 § 1 (Exh. A), 2020; Ord. 1998 § 1 (Exh. A), 2025)
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. 412 § 6, 1970; Ord. 1998 § 1 (Exh. A), 2025)