Chapter 3.48
SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE HOUSING
Sections:
3.48.020 Applicability of tax.
3.48.030 Administration and collection.
3.48.050 Administration of fund.
3.48.010 Tax imposed.
There is hereby imposed by this chapter the maximum levy of the sales and use tax (0.0146 percent) authorized by RCW 82.14.540 occurring within the unincorporated area of Adams County and within the limits of any nonparticipating city/town that is located within the county. The rate of the tax hereby imposed shall be the maximum levy of 0.0146 percent. (Ord. O-02-20 § 1)
3.48.020 Applicability of tax.
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. The rate of tax imposed by this chapter shall be applied to the selling price in the case of a sales tax or the value of the article used in the case of a use tax. (Ord. O-02-20 § 2)
3.48.030 Administration and collection.
The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The chairman of the board of Adams County commissioners is hereby authorized to and directed to execute and sign contracts with the Washington State Department of Revenue that may be necessary to provide for the administration or collection of the tax. (Ord. O-02-20 § 3)
3.48.040 Use of funds.
Monies collected shall be used for allowable expenditures authorized by RCW Chapter 82.14 as amended by RCW 82.14.540. (Ord. O-02-20 § 4)
3.48.050 Administration of fund.
The funds shall be collected in county special revenue fund No. 123, affordable housing sales tax credit, and shall be administered by the board of county commissioners. (Ord. O-02-20 § 5)
3.48.060 Expiration.
The tax imposed by this chapter expires twenty years after the date on which the tax is first imposed, unless altered by future legislative action. (Ord. O-02-20 § 7)