ORD 70-07 SALES OR USE TAX AN O!!D]FNI, I'TCE of the City of Winslow, IVashin~ton.~
impos.~nr~ a Sales or Use Tax as the case may be,
unon ever,:/taxable event as defined in the or-
dinance, occurin~ within the City of Winslow,
def~nin~ collection procedures for said tax:
authorizin~ the aporopriate officials of the
City to enter into an affreement v~ith ttne State
of Washington Deoartment of Revenue~ prescribing
penalties for fsiture to collect the tax and
providin~ am effective date.
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF WINSLOW,
~'.rAP~Y~CmO~ Ae F/)!,I O~'rS:
Section 1. There is hereby imposed a Sales or Use tax,
as the case may be~ u~on every taxable event, as defined in Section B,
ChaBter 94, Eaws of Washin~ton, 1970, First Extraordinary Session,
occurrin~ within the City of Winslow, Washington. The tax shall be
imposed u~on and collected from those persons from whom the State
Sales or Use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.
?he rate or the tax imposee_ by Section 1 shall be one-
half (1/2) of one Oercent of the sellinn price or value of the article
used, as the case may be: Drovided~ however-: that durinm such period
as there is in effect. a sales or use tax imposed by the County of
K~.tsao, ~he rate of tax !ropesea by this ordinance shall be 1!25/1000's
of one pePcent.
Sect:ten 2. The administration and collection of the
tax im~osoc.~ by this ordinance shall be in accordance v~ith the Orovisions
of aect~o~] x Chapter 04 LaWS of WashinKton, 1970, First Extraordinary
~ ~ ~ ,
Sectl on o The C'~_ty of ~,rinslow herebv consents to the
i~.r~r, ect. ic',n of such recor{ls as are necessary to c~uali~y the City for
in~';oe,t'i:.Len oP records of the Der~artment of Eevenue, pursuant to
.qec'.t]on ~. T!~c: T,fiayor ~i.q hereb.v authorized to enter
~nt!~. an.v a,n,~roprJ,ate contract or contracts with the Department of
Eev~nue~ ~t~te of Washin~ton~ for a~ministration and collection of
the tax.
Section 5. Any seller who fails or refuses to collect
t~e tax as re~uire~ b~ this Ordinance with the intent to violate the
orovis~.ons of this Ordinance or to ~ain some advantage or benefit
either d~rect or indirect, and any buyer who refuses to pay any tax
due under this OrdJnance shall be ~uilt~Z of a ~isdemeanor and punished
bv a fine not to e~ceed ~5~0 or bM ~morisonment in the Cit~ Jail for
not to excee~ six months~ or bM both such fine and imprisonment.
Section 6. This Ordinance shall take effect Aoril 1,
]97 ~) ·
PASSFD at a re;~ular meeting of the City Council of the
Wash~n~ton, this 16tin dav of March, 1970
City of Winslow, . ,I ,. ,
A rn m r: q rp .
'C]t]_.~',;' r]e
CITY OF WINSLOW
" F. dward ~'. 'U~IO~, Mayor