608_00001ORDINANCE NO.608
AN ORDINANCE IMPOSING A LOCAL SALES TAX PURSUANT TOCHAPTER82.08 and 82.12 REVISED CODE OF WASHINGTON
BE IT ORDAINED BY THE CITY OF MOSE S LAKE AS FOLLOWS:
may
bce,ion evheere is ahe byrimposaeddaefianlesbor uesce tan ,a hahpetecase
Laws of 1970,First Extraordinary Session,occurring within the City of
Moses Lake.The tax shall be imposed upon and collected from those
persons from whom the slate sales or use tax is collected pursuant to
chapters 82.08 and 82.12 RCW,
Section 2.The rate of the tax imposed by section 1 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 or use tax imposed by Grant County in which
Moses Lake is located,the rate of tax imposed by this ordinance shall
be four hundred twenty-five/one-thousandths of one percent.
Section 3.The administration and collection of the tax imposed by
this ordinance shall be in accordance with the provisions of section 6,
chapter ,4Isawshe Cit970,First Extraaoerdhinary Scesns
ts 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 5.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.
Section 6,The City Manager is hereby authorized to enter into a
contract with the Department of Revenue for administration of the tax.
Section 7.The tax levy shall commence to be levied in the City of
Moses Lake an July 1,1970.
Section 8.This ordinance shall become effective upon its passageIandpublication.
PASSED by the City Council and APPROVED by its Mayor this 12th day
of May,1970.
MÄYOR,Otto (.SkaugATT
C y Clerk,Charl Davenport
APPROVED AS TO FORM:
CitNttorney,John E.Calbom