3.11.020 Determination of tax.

The tax shall be equal to the stumpage value of the timber, as defined in RCW 84.33.035, harvested from privately owned land within the county, multiplied by a rate of four percent (4%), and harvested from publicly owned land with the county, multiplied by the following rates:

(1)    For timber harvested January 1, 2005, through December 31, 2005, 1.2 percent;

(2)    For timber harvested January 1, 2006, through December 31, 2006, 1.5 percent;

(3)    For timber harvested January 1, 2007, through December 31, 2007, 1.8 percent;

(4)    For timber harvested January 1, 2008, through December 31, 2008, 2.1 percent;

(5)    For timber harvested January 1, 2009, through December 31, 2009, 2.4 percent;

(6)    For timber harvested January 1, 2010, through December 31, 2010, 2.7 percent;

(7)    For timber harvested January 1, 2011, through December 31, 2011, 3.1 percent;

(8)    For timber harvested January 1, 2012, through December 31, 2012, 3.4 percent;

(9)    For timber harvested January 1, 2013, through December 31, 2013, 3.7 percent;

(10)    For timber harvested January 1, 2014, and thereafter, 4.0 percent.

Any harvester, as defined in RCW 84.33.035, incurring less than fifty dollars ($50) tax liabilty in any calendar quarter, is excused from the payment of the tax imposed by Section 3.11.010, but may be required by the Department of Revenue to file a return even though no tax may be due. (Sec. 2 of Ord. 2004-12-14)