(a) Imposition of Sales or Use Tax. In addition to the tax imposed by Section 4.35.010 of this chapter, there is imposed an additional sales or use tax, as the case may be, authorized by RCW 82.14.030(2), upon every taxable event as defined in RCW 82.14.020, 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) Rate of Tax Imposed. The rate of tax imposed by this section, which shall be in addition to the rate of tax imposed by Section 4.35.010, shall be one-half of one percent of the selling price or value of article used, as the case may be; provided, however, that during such period as there is in effect a sales tax or use tax imposed by Yakima County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive fifteen percent of the tax imposed by this section, provided further, that during such period as there is in effect a sales tax or use tax imposed by Yakima County at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by this section that amount of revenues equal to fifteen percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session.

(c) Administration and Collection of Tax. The administration and collection of the tax imposed by this section shall be in accordance with the provisions of RCW 82.14.050.

(d) Consent to Inspection of Records. The city of Selah 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) Authorizing Contract for Administration. The mayor and city clerk-treasurer are authorized to enter into a contract with the Department of Revenue for the administration of this tax.

(f) Special Initiative. This section shall be subject to a special initiative. The number of registered voters needed to sign a petition for special initiative shall be fifteen percent of the total number of names of persons listed as registered voters within the city on the date of the last preceding municipal general election. If a special initiative petition is filed with the city council, the operation of this section shall not be suspended pending a final decision on the disposition of the special initiative. The procedures for initiative contained in RCW 35A.11.100 shall apply to any such special initiative petition.

(g) Penalties. 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, and upon conviction thereof shall be fined no more than five hundred dollars or imprisoned for not more than ninety days, or both so fined and imprisoned. (Ord. 800, § 1, 1983.)