HomeMy WebLinkAbout2875 AN ORDINANCE creating a local sales or use
tax~ and declaring an emergency.
THE CITY OF BREMERTON DOES ORDAIN:
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
within the City of Bremerton. 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 RCW.
Section 2. The rate of the tax imposed by Section i 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
Kitsap County, the rate of tax imposed by this ordinance sha~l be
four hundred twenty-five/one-thousandths of~o~ae percents,
Section 3. The administration and' 6~.~tion ~f' t~e tax
imposed by this ordinance shall be in accordance wi'~ih, ions
of Section 6 Chapter 94 Laws of 1970 First Extraar~n~rY session.
Section h. The City hereby consents to the.'~n~p!c$ion of
such records as are necessary to qualify the City for ~n~c~ion of
records of the Department of Revenue, pursuant to RC'W ~i~.~30.
Section 5. The City through its Coun~l may r into
such contract or agreement with the State of Washi,~ton',"Dep~tment
of Revenue, for the collection of the tax ~oged'~,~y t~Yi~, ~_r~n~ce.
Section 6. Any seller who fails"or ~fuBes $o?c~!~t th~
tax as required with the intent to violate the ~provisi~ ef~his
ordinance
or to gain some advantage or
indirect, and any buyer who refuses to pay ~y t~x due u~r~this
ordinance shall be guilty of a misdemeanor. .
Section 7. This ordinance shall take effect April 1,
19 70.
Section 8. EFFECTIVE DATE: That an emergency exists
affecting the public peace, health, safety and welfare of the
citizens of the City of Bremerton, and this Ordinance shall take
effect immediately following passage and publication.
PASSED unanimously on first reading by the City Council
of the City of Bremerton, signed by the Mayor and attested by 'the
City C~rk in authentication of such passage this day of
GLENN . ~Mayor
ATTEST'
G ~ '¢ .~ ~ADON,~CitV Clerk