There is levied 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 limits. The tax shall be levied 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. 695 § 1, 1970)
The rate of tax levied by CMC 3.56.010 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 or levied by Asotin County, then the rate of tax levied by this chapter shall be four hundred twenty-five one-thousandths of one percent.
(Ord. 695 § 2, 1970)
The city consents to the inspection of such records as are necessary to qualify the city for the inspection of records of the Department of Revenue pursuant to RCW 82.32.330.
(Ord. 695 § 4, 1970)
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. 695 § 6, 1970)