HomeMy WebLinkAboutORD 2551 �
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ORDINANCE N0 . ��f'�/�
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_ AN ORDINANCE OF THE CITY OF RENTON, WASHINGTON ,
. IMPOSING A SALES OR USE TAX AS PR�VIDED FOR IN
CHAPTER 94 , LAWS OF 1970 , FIRST EXTRAORDINARY
SESSION; PROVIDING PENALTIES FOR THE VIOLATION
THEREOF �
BE IT ORDAINED BY THE MAYOR AND THE CITY C�UN.CIL OF THE
CITY OF RENTON, AS FOLLOWS :
_ SECTION I: There is hereby imposed a sales or use tax,
as the case may be, upon every taxable event , as defined in Section
3 , Chapter 94 , Laws of 1970 , First Extraordinary Session, occurring
within the City of Renton, Washington. The tax shall be imposed i�pon
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and collected from those persons/whom the State Sales or use tax. is
col�cted pursuant to Chapters 82 .08 and 82 .12 RCW.
SECTION II : The rate of the tax imposed by Section I
hereinabove shall be one-half of one percent of the seYling price or
value of the article used, as the case may be; PROVIDED, HOWEV-gR that
a
during such period as there is in effect/sales or use tax imposed by
King County, the rate of tax imposed- by this Ordinance shall be four
hundred twenty-fifths/one-thousands of one percent (425/1000) of the
selling price or value of the article used, as the case may be .
�ECTION III ; The administration and collection of the tax
imposed by this Ordinance shall be in accordance with the provisions of
Section 6 , Chapter 94 , Laws of 1970 , First Extraordinary Session.
SECTION IV: The City of Renton hereby consents to the
inspection of such records as are necessary to qualify the City of Renton I
for inspection of records of ;-the Department of Revenue, pursuant to
RCW 82 . 32 . 330e '
SECTION V: The Mayor and City Clerk are hereby authorized
to contract on behalf of the City of i�enton with the Washington S�ate
Department of Revenue for the administration and collection of the tax
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imposed by this Ordinance which shall be in accordance with the provisions
of Section 6 , Chapter 94, Laws of 1970 , First Extraordinary Session.
SECTION VI: Any seller who fails or refuses to collect the
tax as required with the intent to violate theprovisions of this Ordinance
or to gain some advantage or benefit, either directly or indirectly, 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 punished
by a fine not exceeding $500 . 00 or by imprisonment in the City jail not
exceeding ninety (90) days , or by both such fine and imprisonment.
�� SECTION� VII : This Ordinance shall take effect on and after
April l, 1970 and after ��s passage, approval and legal publication as
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pr v�.ded by 1 w
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PASSED BY THE CITY COUNCIL this �(� �day of March, 1970 .
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Helmie Nelson, City Clerk
APPROVED BY THE MAYOR this �Ui �day of March, 1970 .
�.Gl� �
A�iery Garrett, Mayor
Approve as to form:
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Gerard M. Shellan, City Attorney
Date of Pul3ication: MAR 2 0 '�70