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CITY OF RENTON, WASEINGi:ON
ORDINANCE NO . 3647
AN ORDINANCE OF THE CITY OF RENTON, WASHINGTON, IMPOSING
A SALES OR USE TAX 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
gAND COLLECTION THEREOF , CONSENTING TO THE INSPECTION OF
A1��OEA$L�SIi�N�IAIPEti7��LI� 1'IA��V�I�E VIOLATION; THEREOF .
THE. CITY COUNCIL OF THE CITY OF RENTON, WASHINGTON, DO ORDAIN
AS FOLLOWS :
SECTION I : IMPOSITION OF SALES - USE TAX.
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 32 . 14 . 020 , occurring within the City of Penton. The
tax shall be imposed upon and collected from those persons from whom
the state sales tax or use tax is collected pursuant to Chapters 32 . 08
and 82 . 12 RCW.
SECTION II : RATE OF TAX IMPOSED:
The rate of the tax imposed by Section I 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
as there is in effect a sales tax or use tax imposed by King 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 I : PROVIDED FURTHER, that during such period as there is
in effect a sales tax or use tax imposed by King 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 shah
receive from the tax imposed by Section I 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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SECTION III : ADMINISTRATION AP;D COLLECTION OF TKIK:
The administration and collection of the tax imposed by this
ordinance shall be in accordance with the provisions of RCW 82 . 14 . 050 .
SECTION IV: CONSENT l0 INSPECTION OF RECORDS :
The City of Renton 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 V : AUTHORIZING EkECUTICI; OF CONTRACT FOR ADMINISTLATI01
The mayor and Clerk are hereby authorized to enter into a
contract with the Department of Revenue for the administration of this
tax.
SECTION VI : 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 number of names of persons listed as
registered voters within the city on the day of tine last precedint
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 thi_.-
ordinance receives a favorable majority vote by the voters .
SECTION VII : 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 than
$500 . 00 or imprisoned for not more than six months , or by both such fine
and imprisonment .
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SECTION VIII : SEVEP.ABIT ITY:
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 ot'ner persons or circumstances
is not affected .
SECTION IY : This ordinance shall take effect October 1 , 1982 .
and expire December 31, 1983.
PASSED BY THE CITY COUNCIL this 26THday of July , 1982 .
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Maxine Motor , Acting City Clerk
APPROVED BY THE MAYOR t* is26TH yJuly,da of 1982 .
Barbara 7. 5 inpocch, Mayor
Approved as to form.:
Lawrence J . War en , City Attorney
Date of Publication : JULY 30, 1982