Ordinance 03-015 Imposes Sales & Use Tax CITY OF SPOKANE VALLEY
SPOKANE COUNTY, WASHINGTON
ORDINANCE NO. 15
AN ORDINANCE OF THE CITY OF SPOKANE VALLEY, SPOKANE COUNTY,
WASHINGTON, IMPOSING A SALES AND USE TAX AS AUTHORIZED BY RCW
82.14.030(1)
WHEREAS, upon the incorporation of a new city, Washington State. Law authorizes the
new city to impose a one percent (1.00%) retail sales tax comprised of two separate one-half
percent(.5%) options; and
WHEREAS, the collected tax is credited against the sales tax otherwise collected by
Spokane County, for the same salable event; and
WHEREAS, to the extent collected, this Ordinance diverts revenues to the City of
Spokane Valley to fund necessary municipal services and shall not result in an increase in the
amount of tax paid by residents and visitors in the City of Spokane Valley.
NOW, THEREFORE, the City Council of the City of Spokane Valley, Spokane County,
Washington, do ordain as follows:
Section 1. Imposition of Sales and Use Tax as authorized by RCW 82.14.030(1).
A. Imposition. There is imposed a sales and/or use tax, as the case
may be, upon every taxable event as defined in Chapter 82.14 RCW, as the same now
exists or may hereafter be amended, which occurs within the corporate limits of the City
of Spokane Valley. The tax shall be imposed upon and collected from those persons or
entities from whom Washington State sales and/or use tax is collected pursuant to RCW
Chapters 82.08 and 82.12, as the same now exist or may hereafter be amended.
B. Tax rate. The rate of tax imposed by subsection A of this section
shall be one-half of one percent of the selling price or value of the article used as the case
may be; provided that, during such period as there is in effect a sales and/or use tax
imposed by Spokane County pursuant to RCW 82.14.030(1), the rate imposed by this
ordinance shall be as provided in RCW 82.14.030(1), as the same now exists or may
hereafter be amended. The rate as of the effective date of this ordinance shall be
425/1000 of one percent (.425%).
Section 2. Administration—Collection; Agreement with Department of Revenue.
The administration and collection of the tax imposed by this Ordinance
shall be in accordance with the provisions of RCW 82.14.050, as the same now exists or may
hereafter be amended. The City Manager is authorized to enter into an agreement with the
Department of Revenue for the administration and collection of the above-described tax.
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Section 3. Inspection of Records - Agreement with Department of Revenue.
The City of Spokane Valley consents to the inspection of such records as
are necessary by the Department of Revenue, pursuant to RCW 82.32.330, as the same now
exists or may hereafter be amended.
Section 4. Penalty.
It is unlawful for any seller to fail or refuse to collect taxes with intent to
violate the provisions of this Ordinance, or to gain some advantage or benefit, whether direct or
indirect, or for any buyer to refuse to pay any tax due under the provisions of this Ordinance.
Any person or entity violating any provision of this Ordinance shall be guilty of a misdemeanor,
and upon conviction thereof, punished pursuant to Washington State law or city ordinance.
Section 5. Severability.
If any section, sentence, clause or phrase of this Ordinance should be held
to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity or constitutionality of any other section, sentence,
clause or phrase of this Ordinance.
Section 6. Effective Date.
This Ordinance shall be in full force and effect on the official date of
incorporation provided publication of this Ordinance or a summary thereof occurs in the official
newspaper of the City as provided by law.
Passed By the City Council of the City of Spokane Valley •• January '7, 2003.
N\I
Mayor, Michael DeVleming
ATTEST:
Interim Oity Clerk, Ruth Muller
Approved As To Norm:
int ity At o , Stanley Schwartz
Date of Publication: 3
Effective Date:
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