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• <br /> ORDINANCE NO. 79-70 <br /> AN ORDINANCE establishing a sales or use tax in the City of Everett <br /> in accordance with the authority granted under Section 3, Chapter 94, <br /> Laws of 1970, First Extraordinary Session. <br /> THE CITY OF EVERETT DOES ORDAIN: <br /> Section 1. There is hereby imposed a sales or use tax, as the case <br /> may be, upon every taxable event, as defined in Section 3, Chapter 94, <br /> Laws of 1970, First Extraordinary Session, occuring within the City <br /> of Everett. The tax shall be imposed upon and collected from those <br /> persons from whom the state sales or use tax is collected pursuant <br /> to Chapters 82.08 and 82.12 RCW. <br /> Section 2. The rate of the tax imposed by Section 1 shall be one-half <br /> of one percent of the selling price or value of the article used, as <br /> the case may be. PROVIDED,HOWEVER, that during such period as there <br /> is in effect a sales or use tax imposed by Snohomish County, the rate <br /> of tax imposed by this ordinance shall be four hundred twenty-five/ <br /> one thousandths of one percent. <br /> Section 3. The administration and collection of the tax imposed by <br /> this ordinance shall be in accordance with the provisions of Section <br /> 6, Chapter 94, Laws of 1970, First Extraordinary Session. <br /> Section 4. The City hereby consents to the inspection of such records <br /> as are necessary to qualify the City for inspection of records of the <br /> Department of Revenue, purusant to RCW 82.32.330. <br /> Section 5. The Mayor is hereby authorized to enter into the contract • <br /> with Department of Revenue for administration of the tax. <br /> Section 6. Any seller who fails or refuses to collect the tax as re- <br /> quired with the intent to violate the provisions of this ordinance or <br /> to gain some advantage or benefit, either direct or indirect, and any <br /> buyer who refuses to pay any tax due under this ordinance shall be <br /> guilty, such seller or buyer may be punished by a fine of $250 or 90 <br /> days in jail, or both. <br /> Section 7. This ordinance shall take effect on September 1, 1970, in <br /> order that the Mayor may take the necessary steps to assure that collection. <br /> of taxes under this ordinance shall commence with the first day of the last <br /> quarter of 1970. r y� <br /> re 4 r <br /> MAYOR <br /> { `\ _F �1.-�;'� A✓ ..�� <br /> Deputy City Clerk <br /> Valid: . - y y - 7 a <br /> Passed: 4_-)_z, ,_7 d <br /> Published: 57_ �76 <br />