Chapter 3.28
SALES AND USE TAX

Sections:

3.28.010  Sales and use tax authorized by RCW 82.14.030(1) as amended by Section 17, Chapter 49, Laws of 1982.

3.28.020  Sales and use tax authorized by RCW 82.14.030(2) as enacted by Section 17, Chapter 49, Laws of 1982.

3.28.030  Administration – Collection.

3.28.040  Inspection of records – Agreement with Department of Revenue.

3.28.050  Violation – Penalty.

3.28.010 Sales and use tax authorized by RCW 82.14.030(1) as amended by Section 17, Chapter 49, Laws of 1982.

A. Imposition. 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 Session, occurring within the city of Edmonds. 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.

B. Tax Rate. The rate of the tax imposed by this subsection 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 Snohomish County, the rate of tax imposed by this chapter shall be 425/1000 percent. [Ord. 2296, 1982].

3.28.020 Sales and use tax authorized by RCW 82.14.030(2) as enacted by Section 17, Chapter 49, Laws of 1982.

A. Imposition. In addition to the tax imposed by ECC 3.28.010, there is imposed a separate sales or use tax, as the case may be, upon the same taxable events upon which the tax imposed under ECC 3.28.010 is levied, and as specifically authorized by Section 17, Chapter 49, Laws of 1982.

B. Rate of Tax. The rate of tax imposed by this section, which shall be in addition to the rate of the tax imposed by ECC 3.28.010, shall be one half of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided, however, that in the event Snohomish County shall impose a sales and use tax under this subsection at a rate equal to or greater than the rate imposed under this subsection the county shall receive 15 percent of the city tax; provided further, that in the event that Snohomish County shall impose a sales and use tax under this subsection at a rate which is less than the rate imposed under this subsection the county shall receive that amount of revenues from the city tax equal to 15 percent of the rate of tax imposed by the county. [Ord. 2296, 1982].

3.28.030 Administration – Collection.

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. 1475, 1970].

3.28.040 Inspection of records – Agreement with Department of Revenue.

The city of Edmonds 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. The mayor of the city of Edmonds is authorized to enter into an agreement with the Department of Revenue for administration of the tax. [Ord. 1475, 1970].

3.28.050 Violation – Penalty.

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 is guilty of a misdemeanor, and upon conviction of the violation thereof shall be punished by a fine, or by imprisonment in jail, or by both fine and imprisonment, as provided in ECC 5.50.020, and/or such laws of the state of Washington as may be applicable thereto. [Ord. 1475, 1970].