Pursuant to, in accordance with, and subject to the provisions of Chapter 49, Laws of 1982, First Extraordinary Session, Section 17(2), there is hereby imposed, effective as of July 1, 1982, an additional sales and use tax, as the case may be, upon every taxable event, as defined by RCW 82.14.020, occurring within the town of Twisp, Washington.
(Ord. 276 § 1, 1982)
The sales and use taxes imposed by TMC § 3.25.010 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 town of Twisp.
(Ord. 276 § 2, 1982)
The rate of the taxes imposed by this chapter shall be 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).
(Ord. 276 § 3, 1982)
The sales and use taxes imposed by this chapter are in addition to the sales and use taxes imposed by Chapter 3.20 TMC, which was adopted March 13, 1970, pursuant to RCW 82.14.030 and now amended as Section 1, Chapter 49, Laws of 1982, First Extraordinary Session.
(Ord. 276 § 4, 1982)
The administration and collection of the sales and use taxes imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session, and acts amendatory thereof, and the rules and regulations promulgated pursuant thereto.
(Ord. 276 § 5, 1982)
Subject to the provisions of this chapter, the mayor and clerk-treasurer of the town are hereby authorized to execute on behalf of the town all documents and instruments, and to take all actions required to give effect to this chapter and the administration and enforcement thereof.
(Ord. 276 § 11, 1982)
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 punished by a fine of not to exceed $300.00.
(Ord. 276 § 12, 1982)