Chapter 6.22
ADDITIONAL SALES AND USE TAX
Sections:
6.22.015 Additional sales and use tax imposed.
6.22.020 Collection and administration.
6.22.010 Levied—Rate.
A sales and use tax shall be fixed and imposed at the rate of eight one-hundredths of one percent of the selling price (in the case of sales tax) or value of the article used (in the case of a use tax), and collected from those persons who are taxable by the state of Washington pursuant to Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within Chelan County. (Res. 99-74, 6/1/99; Res. 98-109, 9/21/98: Res. 98-61 (part), 6/1/98).
6.22.015 Additional sales and use tax imposed.
An additional sales and use tax is imposed at a rate of one one-hundredth of one percent and credited against the state tax. This brings the total sales and use tax imposed for the purpose of economic development of distressed counties to nine one-hundredths of one percent effective August 1, 2007. (Res. 2007-88, 6/18/07).
6.22.020 Collection and administration.
This sales and use tax shall be deducted from the amount of tax otherwise required to be collected or paid over to the Department of Revenue under Chapters 82.08 and 82.12 RCW, but shall not increase the existing sales and use tax.
The Department of Revenue shall perform the collection of this sales and use tax on behalf of Chelan County at no cost to Chelan County.
No sales and use tax, as fixed and imposed herein, may be collected by Chelan County more than twenty-five years after the date first imposed.
The tax dollars collected shall be expended exclusively for the purpose of financing public facilities as contemplated by Chapter 82.14 RCW. (Res. 98-61 (part), 6/1/98).