3.32.020 Affordable and supportive housing sales tax credit—Imposition.

Clark County is a participating county under RCW 82.14.540. There is authorized, fixed and imposed a sales and use tax on every taxable event, as defined in RCW 82.14.020, in nonparticipating cities and participating cities to the maximum extent allowable as provided in RCW 82.14.540, as appropriate for taxation by a participating county. There is also authorized, fixed and imposed a sales and use tax on every taxable event, as defined in RCW 82.14.020, in unincorporated Clark County for the time period identified as appropriate for taxation by a participating county under RCW 82.14.540. The tax shall be imposed upon and collected from those persons from whom state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW, and may only be used for affordable and supportive housing purposes as provided in RCW 82.14.540. (Sec. 1 of Ord. 2019-09-11)