Title 3 REVENUE AND FINANCE
Chapter 3.06 ADDITIONAL SALES OR USE TAX
3.06.010 Imposed.
3.06.020 Rate.
3.06.030 Administration--Collection.
3.06.040 Special initiative.
3.06.010 Imposed.
The city council imposes and levies an additional sales or use tax, as the
case may be, upon every taxable event occurring within the city as defined by
RCW Chapter 82.14. The tax shall be imposed upon and collected from those
persons from whom the state sales or use tax is collected pursuant to RCW
Chapters 82.08 and 82.12. (Ord. 669 § 1, 1982).
3.06.020 Rate.
The tax imposed by this chapter shall be in addition to the sales and use
tax imposed by Chapter 3.04, the tax being at the additional rate of one-half of
one percent of the selling price or value of the article used, as the case may
be. (Ord. 669 § 2, 1982).
3.06.030 Administration--Collection.
Administration and collection of the tax imposed by this chapter shall be
in accordance with state law; the effective date for collection of the
additional tax shall be June 1, 1982. (Ord. 671, 1982: Ord. 669 § 3,
1982).
3.06.040 Special initiative.
This chapter shall be subject to a special initiative proposing that the
tax imposed by this chapter be changed or repealed. The number of registered
voters needed to sign a petition for special initiative shall be fifteen percent
of the total number of names of persons listed as registered voters within the
city on the day of the last preceding general election. If a special initiative
petition is filed with the city council, the operation of this chapter shall not
be suspended pending the city council or voter approval of the special
initiative and the tax imposed herein shall be collected until such special
initiative is approved by the city council or the voters. Procedures for
initiative upon petition contained in RCW 35A.11.100 shall apply to any such
special initiative petition. (Ord. 681 § 1, 1983: Ord. 669 § 4,
1982).
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