ORD 82-23 IMPOSING A SALES OR USE TAXORDINANCE NO. 82 - 23
AN O~DINANCE IMPOSING A SALES OR USE TAX UPON AND TO BE
COl .I.FETED FNDM THOSE PERSONS FROM WHOM I'HE STATE S~I.F~q
OR USE TAX IS COI.I.FCTED, FIXING THE RATE OF TAX, PROVIDING
FOR THE AD~LINISTRATION AND COLLECTION THEREOF, CONSENTING
TO THE INSPECTION OF RECORDS AND PROVIDING PENALTIES FOR
THE VIOLATION THEREOF.
The City Council of the City of Winslow, Washington, DO ORDAIN as
fol lows:
Section 1. In~osition of Sales - Use Tax.
~ere is hereby imposed a sales or use ~x, 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 Winslow. The tax shall be
imposed upon and collected frcm those persons from whc~n the state sales
tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RC~q.
Section 2. Rate of Tax Imposed.
The rate of the tax imposed by Section 1 of this Ordinance shall be
one-half (1/2) of one percent of the selling price or value of the article
used, as the case may be; PROVIDED, HC~EVER, that during such period as there
is in effect a sales tax or use tax imposed by Kitsap 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
fifteen percent 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 Kitsap
County under Section 12(2), Chapter 49, Laws of 1982, First Extraordinary
Session at a rate which is less than the rate in~o~sed by this section, the
County shall receive from the tax imposed by Section 1 that amount of revenues
equal to fifteen percent 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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Ordinance No. 82- 23
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Section 3. Administration and Collection of Tax.
~he administration and collection of the tax imposed by this
Ordinance shall be in accerdance with the provisions of RG~ 82.14.050.
Section 4. Consent to Inspection of Records.
The City of Winslow 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 Ma~or ar~ Clerk/Treasurer 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 30
day period commencing at the time of final passage. The number of
registered voters needed to sign a petition for Special Initiative shall
be fifteen percent of the total n~L~er of names of persons listed as
registered voters within the City on the day of the last preceding City
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 insufficient or until this
Ordinance receives a favorable majority vote by the voters. The procedures
for Referendum upon Petition contained in R~ 35A.11.100 shall apply to
any such Special Initiative Petition.
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Ordinance No. 82- 23
Page Three
Section 7. Penaties.
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 indriect, 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 mere than
$500 or imprisonsed for not more than six mDnths, or by both such fine
and imprisorment.
Section 8. 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 the provisions to other persons or circumstances
is not affected.
Section 9. Effective Date.
This Ordinance shall take effect October 1, 1982.
PASSED by the City Council of the City of Winslow, this 15th day of
July , 1982.
Alice B. T~wresey ~/
Mayor
Thomas M. Walsh
Winslow City Attorney
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Ordinance No. 82- 23
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I do hereby certify this Ordinance was signed by the ~yor this
[f" 9~ day of J?~ ~/
Chamber of Corm~rce, City Hall.
, 1982· and thereafter posted this
· 1982~at the Ferry Terminal,
S E A L
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