(a) There is 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 Selah. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to RCW Chapters 82.08 and 82.12.

(b) The rate of the 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, however, that during such period as there is in effect a sales or use tax imposed by Yakima County, the rate of tax imposed by this Section shall be four hundred twenty-five one-thousandths of one percent.

(c) The administration and collection of the tax imposed by this section shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session.

(d) The city consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330.

(e) Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this section or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this section is guilty of a misdemeanor. (Ord. 435,, 1970.)