Ordinance 1475ORDINANCE NO. J�
AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON
CREATING A NEW CHAPTER IN THE EDMONDS CITY CODE,
CHAPTER 4.90, IMPOSING A SALES OR USE TAX, UPON
EVERY TAXABLE EVENT, AS DEFINED IN SECTION 3,
CHAPTER 94, LAWS OF 1970, EX. SESS., NOT TO EXCEED
ONE-HALF OF ONE PERCENT, PROVIDING FOR THE ADMIN-
ISTRATION AND COLLECTION OF SAID TAX, CONSENTING
TO INSPECTION OF RECORDS BY THE STATE DEPARTMENT
OF REVENUE, AUTHORIZING THE MAYOR TO ENTER INTO
A CONTRACT FOR ADMINISTRATIVE PURPOSES WITH THE
DEPARTMENT OF REVENUE, PROVIDING FOR PENALTIES,
AND ESTABLISHING AN EFFECTIVE DATE.
THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON
DO ORDAIN AS FOLLOWS:
Section 4.90.010.
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 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.
Section 4.90.020.
The rate of tax imposed by Section
4.90.010 herein 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 ordinance shall be Four
Hundred Twenty -Five. One -Thousandths of one percent.
Section 4.90'.030. 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.
Section 4.90.040. The City of Edmonds 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. The Mayor of the City
of Edmonds is hereby authorized to enter into an agreement
with the Department of Revenue for administration of said
tax.
Section 4.90.050. 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, 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 Section 5.12.170 of the Edmonds City Code,
and/or such laws of the State of Washington as may be
applicable thereto.
Section. 4.90.060. This chapter of the Edmonds
City Code shall take effect April 1, 1970.
APPROVED:
ATTEST:
CITY CLERK
FILED WITH THE CITY CLERK: March 10, 1970
PASSED BY THE CITY COUNCIL: March 17,.1970
PUBLISHED: March 25, 1970
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