3.16.010 - Sales and use tax imposed.

There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within the town. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.

(Editorially amended during 1999 codification; Ord. 222 § 1, 1970)

3.16.020 - Rate of tax.

The rate of the tax imposed by Section 3.16.010 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 Yakima County, the rate of tax imposed by this chapter shall be four hundred twenty-five/one-thousandths of one percent.

(Ord. 222 § 2, 1970)

3.16.030 - Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session.

(Ord. 222 § 3, 1970)

3.16.040 - Record inspection.

The town consents to the inspection of such records as are necessary to qualify the town for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330.

(Ord. 222 § 4, 1970)

3.16.050 - Contracts.

The mayor and town clerk of the town of Naches are authorized and directed to execute such contracts with the state of Washington, Department of Revenue, as may be necessary from time to time for the administration of the tax imposed by this chapter.

(Ord. 222 § 5, 1970)