Chapter 3.20
ADDITIONAL SALES AND USE TAX
Sections:
3.20.040 County share of revenue.
3.20.050 Administration and collection.
3.20.070 Contract with Department of Revenue.
3.20.010 Levied.
There is levied an additional sales or use tax, as the case may be, as authorized by Laws of 1982, First Extraordinary Session, Chapter 49, Section 17(2) and RCW 82.14.030(2), upon every taxable event, as therein provided, occurring within Columbia County. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. [Ord. 85-04 § 1.]
3.20.020 Rate.
The rate of the additional tax imposed by CCC 3.20.010 shall be five-tenths of one percent of the selling price or value of the article used, as the case may be. [Ord. 85-04 § 2.]
3.20.030 Credit.
The taxpayer shall be allowed a credit against the tax imposed by this chapter for the full amount of any city sales or use tax imposed under RCW 82.14.030 upon the same taxable event up to the amount of the tax imposed by this chapter. [Ord. 85-04 § 3.]
3.20.040 County share of revenue.
Columbia County’s lawful share of revenues from any tax imposed under RCW 82.14.030(2) by any city within the county shall be determined in accordance with state law. [Ord. 85-04 § 4.]
3.20.050 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. [Ord. 85-04 § 5.]
3.20.060 Records inspection.
The county consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. [Ord. 85-04 § 6.]
3.20.070 Contract with Department of Revenue.
The county commissioners are authorized to enter into a contract with the Department of Revenue for the administration of this tax. [Ord. 85-04 § 7.]
3.20.080 Violation – Penalty.
Any seller who fails or refuses to collect the tax as required with the intent to violate the provision 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 subject to penalties as provided by state law. [Ord. 85-04 § 8.]