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Article I. Sales and Use Tax
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(1) Imposition. There is imposed a separate sales and/or use tax, as the case may be, upon every taxable event as defined in Chapter 82.14 RCW, as the same exists or may hereafter be amended, which occurs within the City limits. The tax shall be imposed upon and collected from those persons from whom the State sales and/or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW, as the same now exist or may hereafter be amended.

(2) Tax Rate. The rate of tax imposed by subsection (1) of this section shall be one-half of one percent of the selling price or value of the article used, as the case may be; provided, that during such period as there is in effect a sales and/or use tax imposed by King County pursuant to RCW 82.14.030(1), the rate imposed by this chapter shall be as provided in RCW 82.14.030(1), as the same now exists or may hereafter be amended. The rate as of the effective date of this chapter shall be 425/1000th of one percent. (Ord. 14-20 § 2 (Exh. A); Ord. 9-97 § 1)