HomeMy WebLinkAbout1413 OrdinanceORDINANCE No. 1413
AN ORDINANCE EIIJACTING A SALES AND USE TAX WITHIN
THE CITY OF PASCO, AS PROVIDED IN CHAPTER 94, LAWS
OF 1970, EXTRAORDINARY SESSION.
THE CITY COUNCIL OF THE CITY OF PASCO DO ORDAIN AS FOLLOWS:
Section 1. 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 with-
in the City of Pasco. The tax shall be imposed upon and collected from
those persons from whom the state sales or use tax is collected pursuant
to Chapters 82.08 and 82.12 R. C. W.
Section 2. The rate of the tax imposed by Section 1 shall be
one-half of one per -cent 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 Franklin County, 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 94, Laws of 1970, First Extraordinary Session.
Section 4. The City of Pasco hereby consents to the inspection
of such records as are necessary to qualify the City for inspection of re-
cords of the Department of Revenue, pursuant to R. C. W. 82.32.330.
Section 5. The City Manager is hereby authorized to enter into
a contract with the Department of Revenue for administration of the tax;
and the City Manager is hereby authorized to sign the contract on behalf
of the City of Pasco.
Section 6. This ordinance shall take effect April 1, 1970.
PASSED and APPROVED this 17 day of March 1970.
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G. .Carter, Mayor
Attest:
C1if . Da ler, City Clerk
Approved as to form:
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D. Wayne Campbell, City Attorney