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ORDINANCE NO. as o2S
AN ORDINANCE of the City of Port Angeles
imposing a sales or use tax, as authorized
by RCW 82.14.030(2), upon and to be
collected from those persons from whom
the State Sales or Use Tax is collected,
fixing the rate of tax, providing for the
administration and collection thereof,
consenting to the inspection of records,
providing penalties for violation, and
adopting a new chapter in Title 3 of the
Port Angeles Municipal Code.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PORT
ANGELES as follows:
Section 1 - Imposition of Sales -Use Tax, as authorized
by RCW 82.14.030(2). There is hereby imposed a sales or use tax,
as the case may be, as authorized by RCW 82.14.030(2), upon every
taxable event, as defined in RCW 82.14.020, 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 - Rate of tax imposed. The rate of the tax
imposed by Section 1 of this Ordinance 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 that
there is in effect a sales tax or use tax imposed by Clallam
County under Section 17(2), Chapter 49, Laws of 1982, First
Extraordinary Session, at a rate equal to or greater than the
rate imposed by this Section, the County shall receive 15% of the
tax imposed by Section 1; provided further, that during such
period as there is in effect a sales tax or use tax imposed by
Clallam County under Section 17(2), Chapter 49, Laws of 1982,
First Extraordinary Session, at a rate which is less than the
rate imposed by this Section, the County shall receive from the
tax imposed by Section 1 that amount of revenues equal to 15% of
the rate of the tax imposed by the County under Section 17(2),
Chapter 49, Laws of 1982, First Extraordinary Session.
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Section 3 - Administration and Collection of tax. The
administration and collection of the tax imposed by this
Ordinance shall be in accordance with the provisions of RCW
82.14.050.
Section 4 - Consent to Inspection of Records. The City
of Port Angeles 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 - Authorizing Execution of Contract for
Administration. The Mayor and Clerk are hereby authorized to
enter into a contract with the Department of Revenue for the
administration of this tax.
Section 6 - Special Initiative. This Ordinance shall
be subject to a Special Initiative for a thirty -day period
commencing at the time of final passage. The number of
registered voters needed to sign a petition for a Special
Initiative shall be 15% of the total number of names of persons
listed as registered voters within the City on the day of the
last preceding municipal general election. If a Special
Initiative Petition is filed with the City Council, the operation
of this Ordinance shall be suspended until the Special Initiative
Petition is found sufficient or until this Ordinance receives a
favorable majority vote by the voters. The procedures for
Referendum Upon Petition contained in RCW 35A.11.100 shall apply
to any such Special Initiative Petition.
Section 7 - Penalties. 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, and upon conviction thereof shall be fined no more
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than Five Hundred ($500) Dollars or imprisoned for not more than
six (6) months, or by both such fine and imprisonment.
Section 7 - Severability. If any provision of this
Ordinance or its application to any person or circumstance is
held invalid, the remainder of this Ordinance or the application
of its provisions to other persons or circumstances is not
affected.
Section 8 - Codification. Sections 1 through 7 of this
Ordinance shall constitute a new Chapter in Title 3 of the Port
Angeles Municipal Code.
Section 9 - Effective Date. This Ordinance shall take
effect October 1, 1982.
PASSED by the City Council of the City of Port Angeles
at a regular meeting of said Council held on the 34,041 day of
1982.
ATTEST: •
G� *cJ
Marian C. Parrish, City Clerk
APPROVED AS TO FORM:
Craig . Miner, City Attorney
P L I S H ED : �;1 //J) /9K2