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HomeMy WebLinkAboutOrdinance No. 0379ORDINANCENO379ANORDINANCEIMPOSINGASALESORUSETAXUPONANDTOBECOLLECTEDFROMTHOSEPERSONSFROMWHOMTHESTATESALESORUSETAXISCOLLECTEDFIXINGTHERATEOFTAXPROVIDINGFORTHEMINISTRATIONANDCOLLECTIONTHEREOFCONSENTINGTOTHEINSPECTIONOFRECORDSANDPROVIDINGPENALTIESFORTHEVIOLATIONTHEREOFTHECITYCOUNCILOFTHECITYOFMEDINAWASHINGTONDOORDAINASFOLLOWSzSECTION1IMPOSITIONOFSALESUSETAXThereisherebyimposedasalesorusetaxasthecasemybeasauthorizedbyRCW82140302uponeverytaxableeventasdefinedinRCW8214020occurringwithintheCityofMedinaThetaxshallbeimposeduponandcollectedfromthosepersonsfromwhomthestatesalestaxorusetaxiscollectedpursuanttoChapters8208and8212RCWSECTION2RATEOFTAXIMPOSEDTherateofthetaximposedbySectioniotthisOrdinanceshallbeonehalfoionepercentotheeellingpriceOrvalueofthearticleusedasthecasemaybePROVIDEDHOWJERthatduringsuchperiodasthereisinefiectasalestaxorusetaximposedbyKingCountyunderSection172Chapter49Lawsof1982FirstExtraordinarySessionatarateequaltoorgreaterthantherateimposedbythisSectiontheCOuntyshallreceivefifteenpercentofthetaximposedbySection15PROVIDEDFURTHERthatduringsuchperiodasthereisineffectasalestaxorusetaximposedbyKingCountyunderSection172Chapter49Lawsof1982FirstExtraordinarySessionataratewhichislessthantherateimposedbythissectiontheCountyshallreceiveromthetaximposedbySectionIthataMuntofrevenuesequaltofifteepercentoftherateofthetaximposedbytheCountyunderSection172chapter49Lawsof1982FirstExtraordinarySessionSECTION3ADMINISTRATIONANDCOLLECTIONOFTAXThedminietrationandcollectionothetaximposedbythisordinanceshallbeinaccordancewiththeprovisionsoiSECTION4CONSENTTOINSPECTIONOFRECORDSTheCityofMedinaherebyconsentstotheinspectionofsuchrecordsasarenecessarytoquallytheCityorinspectionofrecordsoftheDepartmentoRevenuepursuantto1 RC8232330SECTION5AUTBORIZINGEXECUTIONOFCONTRACTFORADMINISTRATIONTheNayorandClerkareherebyauthorizedtoenterintoacontractwiththeDepartmentofRevenuefortheadministrationofthistaxSECTION6SPECIALINITIATIVEThisordinanceshallbesubjecttoaSpecialInitiativefora30dayperiodcommencingatthetimeoffinalpassageThenumberofregisteredvotersneededtosignapetitionforSpecialInitiativeshallbefifteenpercentofthetotalnumberofnamesofpersonslistedasregisteredvoterswithinthecityonthedayofthelastprecedinggeneralelectionIfaSpecialInitiativePetitionisfiledwiththeCitycounciltheoperationOfthisordinanceshallbesuspendeduntiltheSpecialInitiativePetitionisfoundinsufficientoruntilthisOrdinancereceivesafavorablemajorityvotebythevotersTheoeeauTesforReferendumuponPetitioncontainedinRCW35A11100shallapplytoanysuchSpecialInitiativePetitionSECTION7PENALTIESAnysellerwhofailsorrefusestocollectthetaxasrequiredwiththeintenttoviolatetheprovisionsofthisordinanceortogainsomeadvantageorbenefiteitherdirectorindirectandanybuyerwhorefusestopayanytaxdueunderthisordinanceshallbeguiltyofamisdemeanoranduponconvictionthereofshallbefinednomorethan500OrimprisonedfornotmorethansixmonthsorbepunishedbybothsuchfineandimprisonmentSECTION8SEVERABILITYIfanyprovisionofthisordinanceoritsapplicationtoanypersonorcircumstanceisheldinvalidtheremainderofthisordinanceortheapplicationoftheprovisionstootherpersonsorcircumstancesisnotaffectedSECTION9EFFECTIVEDATEThisordinanceshalltakeeffectJanuary11983SECTION10CODEREFERENCESAllsectionsofthisordinanceshallbeconsideredofspecialeffect2 PASSEDBYTHECITYCOUNCILonthethdayoOctober1982andsignedinauthenticationosuchpassagethesamedayMaAttest3