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ORDINANCE 14O.
AN ORDINANCE IMPOSING A SALES OR USE TAX, PRO-
VIDING RATES THEREFOR, AUTHORIZING CITY OFFICERS
TO EXECUTE AGREEMENT FOR COLLECTION OF TAX BY
STATE DEPARTMENT OF REVENUE, AND PROVIDING
PENALTIES.
THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND IN REGULAR SESSION
ASSEMBLED 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,
Chap. 94, Laws of 1970, First Extraordinary Session, occurring
within the city of Port Townsend. The tax shall be imposed upon and
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 Jefferson
County, the rate of tax imposed by this Ordinance shall be four
hundred twenty-five/ one -thousands 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, Chap. 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 re-
cords of the Department of Revenue, pursuant to RCW 82.32.330.
Section 5. The mayor and city clerk are here and hereby author-
ized and directed to enter into a contract with Department of
Revenue of the State of Washington for the administration and collec-
tion of said tax, pursuant to the Law of the State of Washington.
Section 6. 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
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