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A. Imposition. In addition to the tax imposed by BMC 3.20.010, there is imposed a separate sales or use tax, as the case may be, upon the same taxable events upon which the tax imposed under BMC 3.20.010 is levied, and as specifically authorized by Section 17, Chapter 49, 1st Ex. Sess., Laws of 1982.

B. Rate of Tax. The rate of tax imposed by this section, which shall be in addition to the rate of the tax imposed by BMC 3.20.010, shall be one-half of one percent 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 in the event King and/or Snohomish Counties shall impose a sales and use tax pursuant to RCW 82.14.030(2) at a rate equal to or greater than the rate imposed under this subsection, the county or counties shall receive 15 percent of the city tax; provided further, that in the event that the county or counties shall impose a sales and use tax pursuant to RCW 82.14.030(2) at a rate which is less than the rate imposed under this subsection, such county shall receive that amount of revenues from the city tax equal to 15 percent of the rate of tax imposed by the county or counties. (Ord. 1066 § 2, 1982; Ord. 839 § 2, 1977).