Chapter 4.32 ADDITIONAL SALES AND USE TAX – DETENTION AND CORRECTION FACILITIES [1]

[1]

Editor’s Note: According to subsection B of the ordaining clauses of this ordinance, the purpose of this ordinance is that of “providing funds for the expansion and improvement of the adult correctional facility and for the maintenance and operation of the adult and juvenile detention facilities.”

§ 4.32.010 Tax imposed.

There is imposed a sales or use tax, as the case may be, upon every taxable event provided for in RCW 82.14.350. The tax imposed hereunder shall be collected from those persons who are taxable by the state under Chapters 82.08 and 82.12 RCW.

(Ord. 231-1999 (part), 1999)

§ 4.32.020 Rate of tax.

The rate of tax imposed hereunder shall equal 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.

(Ord. 231-1999 (part), 1999)

§ 4.32.030 Administration and collection.

The administration and collection of any tax imposed hereunder shall be in accord with the provisions of RCW Chapters 82.08, 82.12 and 82.14 and subject to such regulations, contracts and inspections as are required by the Department of Revenue, State of Washington for the administration of such taxes.

(Ord. 231-1999 (part), 1999)