Source: https://www.codepublishing.com/WA/Omak/html/Omak03/Omak0320.html
Timestamp: 2019-05-20 01:01:39
Document Index: 497338044

Matched Legal Cases: ['§ 1', '§ 2', '§ 3', '§ 4', '§ 5', '§ 6']

Chapter 3.20 SALES AND USE TAX
3.20.010 Imposition.
3.20.020 Rate.
3.20.040 Inspection of records.
3.20.050 Contract with state.
3.20.060 Failure or refusal to collect.
There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Sessions, occurring within the city. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to RCW 82.08 and 82.12. (Ord. 590 § 1, 1970).
The rate of the tax imposed by Section 3.20.010 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 by Okanogan County, the rate of the tax imposed by this chapter shall be four hundred twenty-five/one-thousandths of one percent. (Ord. 590 § 2, 1970).
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. (Ord. 590 § 3, 1970).
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. 590 § 4, 1970).
The mayor of the city is authorized to execute in behalf of the city the contract with the State Department of Revenue for administration of the tax, pursuant to Section 6, Chapter 94, Laws of 1970, First Extraordinary Session. (Ord. 590 § 5, 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. 590 § 6, 1970).