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Municipal Code » Title 3 » Chapter 3.62

Chapter 3.62
ADDITIONAL SALES AND USE TAX FOR HOUSING AND RELATED SERVICES

3.62.010 Additional sales and use tax imposed.

There is hereby imposed an additional sales and use tax, separate and apart from any other sales and use tax imposed by the city, upon every taxable event occurring in the city, for housing and related services as authorized by RCW 82.14.530.

“Taxable event” means any retail sale, or any use, upon which a state tax is imposed pursuant to Chapter 82.08 or 82.12 RCW, as they now exist or may hereafter be amended. However, the term does not include a retail sale taxable pursuant to RCW 82.08.150, as now or hereafter amended. (Ord. 2021-25 § 2, 2021)

3.62.020 Additional sales and use tax rate.

The rate of the sales and use tax imposed by this chapter shall be one-tenth of one percent of the selling price, in the case of a sales tax, or the value of the article used, in the case of a use tax. (Ord. 2021-25 § 3, 2021)

3.62.030 Persons subject to tax.

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. (Ord. 2021-25 § 4, 2021)

3.62.040 Use of proceeds of tax.

Moneys collected from the tax shall be used solely for those housing and related services authorized by RCW 82.14.530, as the same now exists or as hereafter amended. (Ord. 2021-25 § 5, 2021)

3.62.050 Credit against county tax.

As provided in RCW 82.14.530, if Kitsap County subsequently imposes a sales and use tax for housing and related services as authorized by such statute, the county shall provide a credit against its tax for the full amount of the tax imposed by the city. (Ord. 2021-25 § 6, 2021)

3.62.060 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions codified at RCW 82.14.050 and 82.14.530. (Ord. 2021-25 § 7, 2021)

3.62.070 Penalty.

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined no more than $500.00 or imprisoned for not more than six months, or by both such fine and imprisonment. (Ord. 2021-25 § 8, 2021)