HomeMy WebLinkAboutOrd 0611 - 1970 Sales or Use Tax a st
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/Dos
CITY OF TUK
WASHINGTON
ORDINANCE NO. 611 61/
AN ORDINANCE imposing a sales or use tax
pursuant to Chapter 94. Laws of 1970, First
Extraordinary session and providing for penalties
for the failure or refusal to collect or pay said
tax.
THE CITY COUNCIL OF THE CITY OF TUKWILA DO ORDAIN
AS FOLLOWS:
Section 1: There is hereby 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 Session,
occurring within the City of Tukwila. 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.
Section 2: The rate of the tax imposed by Section 1
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 King County, the rate of tax imposed by this ordinance shall be
four hundred twenty- five /one thousandths of one percent.
Section 3. The administration and collection of the tax
imposed by this ordinance shall be in accordance with the provisions
of section 6, Chapter 94, Laws of 1970, First Extraordinary Session.
Section 4: The city hereby 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.
Section 5: Any seller who fails or refuses to collect
the tax as required with the intent to violate the provisions of
this ordinance or to gain some advantage or benefit, either direct
or indirect, and any buyer who refuses to pay any tax due under this
ordinance shall be guilty of a misdemeanor.
Section 6: This ordinance shall take effect April 1, 1970.
PASSED BY THE CITY COUNCIL THIS 16th day of March, 1970.
MAYOR
ATTEST:
CLERK
APPROVED AS TO FORM:
CITY ATTORNEY/
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