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This chapter shall be subject to a special initiative proposing that the tax imposed by this chapter be changed or repealed.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).