In addition to other taxes which may be imposed by the city, there is hereby imposed a separate sales and/or use tax, as the case may be, as authorized by RCW 82.14.0455, 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 tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.
(Ord. 1549 § 1, 2015)
The rate of tax imposed by CMC 3.59.010 shall be two-tenths of one percent of the selling price or value of the article used, as the case may be.
(Ord. 1549 § 1, 2015)
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. 1549 § 1, 2015)
The receipts of sales or use tax imposed by this chapter shall be deposited into the transportation benefit district fund and the use of such funds shall be spent in accordance with the requirements of Chapter 36.73 RCW.
(Ord. 1549 § 1, 2015)
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 a conviction thereof shall be fined no more than $500.00 or imprisoned for not more than 90 days, or by both such fine and imprisonment.
(Ord. 1549 § 1, 2015)