City of Maple Valley, WA Chapter 3.05B PUBLIC SAFETY SALES AND USE TAX

§ 3.05B.010 Public safety sales and use tax – Imposition.

Pursuant to Chapter 82.14 RCW, there is authorized, fixed and imposed a public safety sales and use tax on every taxable event within the City of Maple Valley. 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. O-26-877, 4/13/2026)

§ 3.05B.020 Public safety sales and use tax – Rate.

The rate of tax imposed by MVMC § 3.05B.010 shall be 0.1% 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. O-26-877, 4/13/2026)

§ 3.05B.030 Public safety sales and use tax – Expiration.

The tax imposed by this chapter does not expire.

(Ord. O-26-877, 4/13/2026)