Chapter 3.17
CRIMINAL JUSTICE SALES OR USE TAX
Sections:
3.17.010 Imposition and purpose.
3.17.050 Consent to inspection.
3.17.090 Separate fund established—Appropriations exclusive.
3.17.010 Imposition and purpose.
A. An additional sales and use tax, as authorized by RCW 82.14.340, is levied and shall be collected from those persons who are taxable by the state pursuant to Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within Adams County.
B. All funds collected from the imposition of this tax, except as otherwise authorized in this chapter, shall be expended exclusively for criminal justice purposes and shall not be used to replace or supplant existing funding. (Ord. O-1-94 §§ 1, 2, 1994)
3.17.020 Rate.
The rate of the additional tax imposed in this chapter shall be one-tenth of one percent of selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). (Ord. O-1-94 § 3, 1994)
3.17.030 Administration.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. O-1-94 § 4, 1994)
3.17.040 Distribution.
When distributing funds collected under this section, the state treasurer shall distribute ten percent of the funds to Adams County. The remainder of the funds collected under this chapter shall be distributed to Adams County, the cities of Othello and Ritzville, and the towns of Hatton, Lind and Washtucna, ratably based on population as last determined by the office of financial management. In making the distribution based on population, Adams County shall receive that proportion that the unincorporated population of the county bears to the total population of the county; and the respective city(s) or town(s) shall receive that proportion that the city(s) or town(s) incorporated population bears to the total county population. (Ord. O-1-94 § 5, 1994)
3.17.050 Consent to inspection.
Adams County consents to the inspection of such records as are necessary to qualify Adams County for inspection of records by the department of revenue. (Ord. O-1-94 § 6, 1994)
3.17.060 Contract.
The board of commissioners, by its chairman and clerk, are authorized to enter into a contract with the department of revenue for the administration of this additional sales and use tax. (Ord. O-1-94 § 7, 1994)
3.17.070 Referendum.
The sales and use tax imposed in this chapter shall be subject to referendum as required by RCW 82.14.340. (Ord. O-1-94 § 8, 1994)
3.17.080 Penalty.
Any seller who fails or refuses to collect tax as required, with the intent to violate the provisions of this chapter, or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter, shall be guilty of a misdemeanor. (Ord. O-1-94 § 10, 1994)
3.17.090 Separate fund established—Appropriations exclusive.
A. The Adams County treasurer is authorized to establish a separate fund to be known as the criminal justice sales and use tax proceeds fund, No. 105-A, and to deposit all revenues derived from the additional tax in a timely manner.
B. The board of Adams County commissioners will appropriate these funds from time to time exclusively for criminal justice purposes and shall not use these funds to replace or supplant existing criminal justice funding. (Res. R-34-94, 1994)