HomeMy WebLinkAbout3711 ORDINANCE NO.
~ ORDINANCE repealing Ordinance No. 2875,
creating a Sales or Use Tax and adopting an
ordinance which imposes the sales and use
tax under Ordinance No. 2875 as well as an
additional sales and use tax, which is auth-
orized by Section 17 of Engrossed Senate
Bill No. 4972, Laws of 1982 amending RCW
82.14.030.
THE CITY OF BREMERTON DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1: REPEAL OF ORDINANCE NO. 2875
Bremerton Municipal Ordinance No. 2875 is hereby repealed
effective October 1, 1982.
SECTION 2: RETAIL SALES AND USE TAXES
Pursuant to RCW 82.14.030, as amended by Section 17 of
Engrossed Senate Bill No. 4972, Laws of 1982, a sales and use tax
is hereby fixed and imposed by the City. Said tax shall be
collectible from those persons who are taxable by the State of
Washington pursuant to Chapters 82.08 and 82.12, RCW, upon the
occurrence of any taxable event within the City.
SECTION 3: SALES AND USE TAX RATE
The rate of such tax imposed shall be as follows:
(A) Five-tenths (5/10) of one per cent (1%) of the selling
price (in the case of a sales tax) or value of the article used
(in the case of a use tax); PROVIDED, HOWEVER, that during such
period as there is in effect a sales or use tax imposed by Kitsap
County pursuant to subsection 17(1) of Engrossed Senate Bill No.
4972, amending RCW 82.14.030, the city tax shall be Four hundred
eighty-five one-thousandths of one percent (.0485); and in addi-
tion,
(B) Five-tenths (5/10) of one per cent (1%) of the selling
price (in the case of a sales tax) or value of the article used
(in the case of a use tax); PROVIDED, that during such period as
there is in effect a sales or use tax imposed by Kitsap County
under subsection 17(2) of Engrossed Senate Bill No. 4972, adopt-
1
ing RCW 82.14.030(2), the county shall receive fifteen percent
(15%) of the city tax so (15%) of the rate of tax imposed by the
county, whichever is less.
SECTION 4: REPEAL OF SECTION 3(B) OF THIS ORDINANCE
BY INITIATIVE
The fixing and imposition of tax, pursuant to subsection
3(B) of this ordinance, shall be subject to approval or rejection
by the voters under Bremerton Municipal Charter Article XIII,
Sections 49 through 52.
SECTION 5: CONTRACT WITH THE DEPARTMENT OF REVENUE
The City through its Council may enter into such contract or
agreement with the State of Washington, Department of Revenue,
for the collection of the tax imposed by this ordinance.
SECTION 6: ADMINISTRATION AND COLLECTION OF T~
All definitions, rules, forms, recording procedures, and
regulations adopted by the Department of Revenue for the admini-
stration of Chapters 82.08 and 82.32, RCW, are hereby adopted for
the purposes of administration and collection of the tax levied
herein. The administrative provisions contained in said chapters
shall apply with respect to the administration and collection of
the tax by the Department of Revenue. Sections 2 through 6 of
this ordinance shall take effect thirty (30) days following the
date of passage and publication and the tax shall be imposed and
collected beginning October 1, 1982.
APPROVED by the City Council on the first reading this ~ ~
day of June, 1982.
PASSED by the City Council of the City of Bremerton, signed
by the Mayor and attested by the City Clerk in authentication of
such passage this ~ day of ~ 1982~__~__
GENE NELSON, Mayor
ATTEST:
~THLEEN L. F~DIO
City Clerk