HomeMy WebLinkAbout3822 1 ORDINANCE N0. 3 8 2 2
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AN ORDINANCE OF THE CITY OF AUBURN, WASHINGTON, IMPOSING A SALES OR USE TAX
3 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
¢ ADMNISTRATION AND COLLECTION THEREOF, CONSENTING TO THE INSPECTION OF
RECORDS AND PROVIDING PENALTIES FOR THE VIOLATION THEREOF.
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6 THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, DO ORDAIN AS FOLLOWS:
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Section 1. Imposition of Sales - Use Tax.
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There is hereby imposed a sales or use tax, as the case may be as
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authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW
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82.14.020, occurring within the City of Auburn, Washington. The tax shall be
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imposed upon and collected from those persons from whom the state sales tax
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or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.
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Section 2. Rate of Tax Imposed.
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TFie rate of the tax imposed by Section 1 of this ordinance shall be one-
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half of one percent of the selling price or value of the article used, as the
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case may be; PROVIDED, HOWEVER, that during such period as there is in effect
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a sales tax or use tax imposed by King County under Section 17(2), Chapter 49,
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19 Laws of 1982, First Extraordinary Session at a rate equal to or greater than
20 the rate imposed by this section, the County shall receive fifteen percent of
21 the tax imposed by Section 1: PROVIDED FURTHER, that during such period as
22 there is in effect a sales tax or use tax imposed by King County under Section
2 3 17(2), Chapter 49, laws of 1982, First Extraordinary Session at a rate which
24 is less than the rate imposed by this section, the County shall receive from
25 the tax imposed by Section 1 that amount of revenues equal to fiften percent
26 of the rate of the tax imposed by the County under Section 17(2), Chapter 49,
2� Laws of 1982, First Extraordinary Session.
28 Section 3. Administration and Collection of Tax.
29 The administration and collection of the;tax imposed by this ordinance
30 shall be in accordance with the provisions of RCW 82.14.050.
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Ordinance No. 3822
Page One of Three
10/28/82
1 Section 4. Consent to Inspection of Records.
2 The City of Auburn hereby consents to the inspection of such records as
3 are necessary to qualify the City for inspection of records of the Department
4 of Revenue, pursuant to RCW 82.32.330.
5 Section 5. Authorizing Execution of Contract for Administration,
6 The Mayor and City Clerk are hereby authorized to enter into a contract
7 with the Department of Revenue for the administration of this tax.
8 Section 6. Special Initiative.
9 This ordinance shall be subject to a Special Initiative for a 30-day
10 Period cortonencing at the time of final passage. The number of registered
11 voters needed to sign a petition for Special Initiative shail be fifteen
12 percent of the total number of names of persons listed as registered voters
13 Within the cit on the da of the last recedin munici al
y y p g p general election.
14 Section 7. Penalties
15 qny seller who fails or refuses to collect the tax as required with the
16 �ntent to violate the provisions of this ordinance or to gain some advantage
17 or benefit, either direct or indirect, and any buyer who refuses to pay any
18 tax due under this ordinance shall be guilty of a misdemeanor, and upon con-
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viction thereof shall be fined no more than $500 or imprisoned for not more
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than six months, or by both such fine and imprisonment.
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Section 8. Severabi.lity
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If any provision of this ordinance or its application to any person or
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circumstance is held invalid, the remainder of this ordinance or the applica-
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tion of the provisions to other persons or circumstances is not affected.
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Section 9. The Mayor is hereby authorized to implement such administra-
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tive procedures as may be necessary to carry out the directions of this
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legislation.
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Ordinance No. 3822
Pa9e Two of Three
10/28/82
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1 Section 10. This Ordinance shall take effect five (5) days after its
2 passage, approval, and publication as provided by law, and on either January 1,
3 1983, or upon the effective date of passage of a King County Ordinance imple-
4 menting an increase in sales taxes pursuant to the provisions of Section 19 of
5 Chapter 49, Laws of 1982, First Extraordinary Session whichever event occurs
6 first. In passing this Section 10 of this ordinance it is the intent of the
7 Auburn City Council to implement the increase of one-half of one percent of
8 said tax as referred to in Section 2 of this ordinance regardless of the
9 amount of any increase in said tax by King Couniy.
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11 INTRODUCED: NOVEMBER 15, 1982
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13 PASSED: NOVEMBER 15, 1982
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15 APPROVED: NOVEMBER 15 1982
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M 0 R
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19 ATTEST: '
20 ������(.�.C.Y, Y//L
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City lerk
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APPROVED AS TO FORM:
24 �t���
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26 City Attorney
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PUBLISHED: NOVEMBER 21, 1982
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32 Ordinance No. 3822
Page Three of Three
10/28/82
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STATE OF WASNINGTOIV) _
) ss.
COUNTY OF� KZNG )
Z, Coralee A. FfcConnehey, the duly appointed, quaZified City Clerk
of the City of Auburn, a MunicipaI Corfioration a� Code City, situate in
the County of King, State of Washinqton, do hereby certify that the fore-
g oing is a fu21, true and �rorrect cogy of Ordinance No. 3822 of the
- �ordinances of the City of Auburn, entitled "AN ORDINANCE OF THE CITY OF �
AUBURN, WASHING`i'ON, IMPOSING A SALES OR USE TAX UPON AND TO BE CALLEGTID
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FROM THOSE PELZSONS FROM Wf�7M Tf�, Si'ATE Sf1LE.S OR USE TAX IS COLLEGTID, FI7{ING
THE RATE OF TA7{, PROVIDING �R TE� AIIMINISTRATION AND QOI.LEGTION THIItEOF,
CONSENTING TO THE INSPECTION OF RECORDS AND PROVIDING PINALTIES FOR THE
VI07ATION TI-IEREOF."
I certiFy that said Ordinance No,. �� was duly passed by the Council
and approved by the Mayor oF the said City of Auburn, on the 15rh day of
NOV�2Y A.D. , 19 $2 -• � � �
Z further cettify that said Ordinance No. 3822 was pablished as provided
by 1aw in the Dai1y Clobe News, a daily newspaper published in the City of
Auburn, and of general circulation therein, on the 21st day oF j�]p�p�hPr
A.D. , 19 82 � �
WZTNESS my hand and the ofFical seal of the Ci[y of Auburn, this 17th
day of ��,pr„},p,. . A.D. . I9 82 � .
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CITY CLERK OF� THE CITY OF AUBU