1091_00001ORDINANCENO.1091
ANORDINANCEENACTINGA NEWCHAPTER3.25 OF THEMOSESLAKEMUNICIALCODEENTITLED"SALES ANDUSE TAX:1983"WHICHIM-POSES A SALESOR USETAXUPONANDWHICHIS TO BE COLLECTEDFROMTHOSEPERSONSFROMWHOMTHESTATESALESORUSETAXISCOLLECTED,FIXING THE RATEOF TAX,PROVIDINGFORTHEADMIN-ISTRATIONANDCOLLECTIONTHEREOF,CONSENTINGTOTHE INSPEC-TION OF RECORDSANDPROVIDINGPENALTIESFORTHEVIOLATION
THE CITY COU
CHERE00F.THE
CITY OF MOSESLAKE,WASHINGTONDO ORDAINAS FOLLOWS:
Section 1.New Chapter Enacted:Chapter 3.25 of the Moses Lake Municipal Codeshallreadasfollows:
3.25.010 Imposition of Sales -Use Tax:There is hereby imposed a sales or usetax,as the case may be as authorized by RCW82.14.030(2),upon everytaxableevent,as defined in RCW82.14.020,occurring within the CityofMosesLake.The tax shall be imposed upon and collected from thosepersonsfromwhomthestatesalestaxorusetaxiscollectedpursuanttoChapter82.08 and 82.12 RCW.
3.25.020 Rate of Tax Imposed:The rate of the tax imposed by Section 3.25.010ofthisordinanceshallbeone-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 taximposedbyGrantCountyunderSection17(2),Chapter 49,Laws of 1982,First Extraordinary Session at a rate equal to or greater than the rateimposedbythissection,the county shall receive fifteen percent ofthetaximposedbySection3.25.010:PROVIDEDFURTHER,That duringsuchperiodasthereisineffectasalestaxorusetaximposedbyGrantCountyunderSection17(2),Chapter 49,Laws of 1982,FirstExtraordinarySessionataratewhichislessthantherateimposed bythissection,the county shall receive from the tax imposed by Sectioni3.25.010 that amountof revenues equal to fifteen percent of the rateofthetaximposedbythecountyunderSection17(2),Chapter 49,Lawsof1982,First Extraordinary Session.Grant County has not,as of thedateofthisordinance,exercised its option pursuant to Section 17(2),Chapter 49,Laws of 1982,First Extraordinary Session to imposetheadditionalonehalfofonepercentsalesandusetaxonacounty-wide basis.
3.25.030 Administration and Collection of Tax:The administration and collec-tion of the tax imposed by this ordinance shall be in accordance withtheprovisionsofRCW82.14.050.
3.25.040 Consent to Inspection of Records:The City of Moses Lake hereby con-sents to the inspection of such records as are necessary to qualify thecityforinspectionofrecordsoftheDepartmentofRevenue,pursuanttoRCW82.32.330.
3.25.050 Authorizing Execution of Contract for Administration:The city ManagerandCityClerkareherebyauthorizedtoenterintoacontractwiththeDepartmentofRevenuefortheadministrationofthistaxsoastoassurethecontinuedreceiptbythecityofthesalesandusetaximposedbythisordinance.Such contract shall be binding upon thecityuntilthefirstdayofthecalendarquarternextsucceedingthirtydaysfromthedateofanyactionoftheCounciltorescindtheimposi-tion and collection of the tax provided for in this ordinance.i
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3.25.060 Special Initiative:This ordinance shall be subject to a specialinitiativeprocedureasprovidedforinRCW35A.11.100.The number ofregisteredvotersneededtosignapetitionforsettinganinitiativeshallbe15%of the total number of persons listed as registered voterswithinthecit.y on the day of the last preceeding municipal generalelection.If a special initiative petition is filed with the CityCouncil,the operation of this ordinance shall be suspended pending afinaldecisiononthedispositionofthespecialinitiative.
Any special initiative which successfully discontinues the effect ofthisordinanceshallbecomeeffectiveonthefirstdayofthecalendar
year quarter next succeeding thirty days from the date the vote on thespecialinitiativeiscertifiedtothecity.Such period is requiredbyadministrativeruleoftheStateDepartmentofRevenuetoprovide
for the change in the effective tax rate within the town.
The special initiative procedures shall apply only to those situationsprovidedforinSection19,Chapter 49,Laws of 1982,First Extraordin-
ary Session and is not intended to create any general power for initia-tive in the city.
3.25.070 Penalties:Any seller who fails or refuses to collect the tax asrequiredwiththeintenttoviolatetheprovisionsofthisordinance ortogainsomeadvantageorbenefit,either direct or indirect,and anybuyerwhorefusestopayanytaxdueunderthisordinanceshallbepunishableasdefinedinChapter1.08 of the Moses Lake Municipal Code.
3.25.080 Severability:If any provision of this ordinance or its application toanypersonorcircumstanceisheldinvalid,the remainder of thisordinanceortheapplicationoftheprovisionstootherpersonsorcircumstancesisnotaffected.
Section 2.This ordinance shall take effect and be in force five (5)days afteritspassageandpublicationasprovidedbylaw.
Adopted by the City Council and signed by its Mayor on February 8,1983.
/MayorATT
City Clerk
-AS F
fit:y Attorney
Publish:February 14,1983
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