Chapter 3.22
CRIMINAL JUSTICE SALES AND USE TAX
Sections:
3.22.040 Administration and collection.
3.22.050 Repeal by referendum.
3.22.010 Tax imposed.
There is imposed a sales and use tax upon every taxable event, as defined by RCW 82.14.020, occurring within the county of Columbia. 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.
The tax herein levied and imposed shall be additional to any tax imposed or levied under any law or ordinance. [Ord. 2013-05 § 1.]
3.22.020 Rate of tax.
The rate of the tax imposed by this chapter shall be one-tenth of one percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax. [Ord. 2013-05 § 2.]
3.22.030 Use of funds.
Moneys received from the tax imposed herein shall be expended exclusively for criminal justice purposes and shall not be used to replace or supplant existing funding. “Criminal justice purposes” are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs, and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates as defined in RCW 70.123.020. For the purpose of this section, the term “existing funding” is defined as calendar year 2013 actual operating expenditures for criminal justice purposes. [Ord. 2013-05 § 3.]
3.22.040 Administration and collection.
A. The tax levied and imposed herein shall be administered and collected pursuant to the provisions of Chapters 82.03, 82.08, 82.12, 82.14, and 82.32 RCW, and the rules and regulations promulgated by the Department of Revenue pursuant to their authority under those chapters as the same exists or are hereafter amended, and the same are adopted and shall apply with respect to the administration and collection of this tax.
B. The Department of Revenue of the state of Washington is authorized as provided in RCW 82.14.050 to collect and administer the tax imposed herein.
C. The chair of the board of county commissioners of Columbia County is authorized to execute a contract, on behalf of Columbia County, with the Department of Revenue of the administration and collection of the tax upon the standard form of such contract as provided by the Department of Revenue.
D. The Department of Revenue is empowered, on behalf of Columbia County, to prescribe such special forms and procedures in the administration and collection of the tax imposed herein as the Department may deem necessary. [Ord. 2013-05 § 4.]
3.22.050 Repeal by referendum.
The tax imposed herein is subject to repeal by referendum pursuant to RCW 82.14.036. The referendum procedure must be initiated by the filing of a referendum petition to repeal the tax imposed herein with the Columbia County auditor within seven days of the passage of the ordinance codified in this chapter. [Ord. 2013-05 § 5.]
3.22.060 Violation – Penalty.
Any person violating or failing to comply with any of the provisions of this chapter or any rule or regulation adopted hereunder or by reference shall be guilty of a misdemeanor punishable as provided by law. [Ord. 2013-05 § 6.]