HomeMy WebLinkAbout1686ORDINANCE NO. / ‘ fft
AN ORDINANCE of the City of Port Angeles imposing a sales
tax.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PORT
ANGELES, 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 Port Angeles. 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
Clallam 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 im-
posed 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. The City Manager is hereby authorized to enter
into a contract on behalf of the City with the State Department of
Revenue for administration of the tax.
Section 7. 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 8. This ordinance shall take effect July 1, 1970.
PASSED by the City Council of the City of Port Angeles and
approved by its Mayor at a regular meeting of the Council held on
the 49 day of
Attest:
615 972-..,/ 2r g..�$
City Clerk
Approved as to form:
20:0
City Att
, 1970.
PUBLISHED: / .0.? /) /9 7E)