Chapter 3.44
TIMBER EXCISE TAX
Sections:
3.44.020 Determination of tax.
3.44.030 Administration and collection.
3.44.050 Contract with Department of Revenue.
3.44.060 Agreement to inspection of records.
3.44.010 Tax imposed.
There is imposed and shall be collected, on and after January 1, 2005, an excise tax on every person in the county engaging in business as a harvester as defined by RCW 84.33.035. The tax shall be paid, collected and remitted to the Department of Revenue of the State of Washington at the time and in the manner prescribed by RCW 84.33.086. [Ord. 04-214, § 1, 10-12-04.]
3.44.020 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, and harvested from publicly owned land within the county, multiplied by the following rates:
A. For timber harvested January 1, 2005, through December 31, 2005, 1.2 percent;
B. For timber harvested January 1, 2006, through December 31, 2006, 1.5 percent;
C. For timber harvested January 1, 2007, through December 31, 2007, 1.8 percent;
D. For timber harvested January 1, 2008, through December 31, 2008, 2.1 percent;
E. For timber harvested January 1, 2009, through December 31, 2009, 2.4 percent;
F. For timber harvested January 1, 2010, through December 31, 2010, 2.7 percent;
G. For timber harvested January 1, 2011, through December 31, 2011, 3.1 percent;
H. For timber harvested January 1, 2012, through December 31, 2012, 3.4 percent;
I. For timber harvested January 1, 2013, through December 31, 2013, 3.7 percent;
J. For timber harvested January 1, 2014, and thereafter, 4.0 percent.
Any harvester, as defined in RCW 84.33.035, incurring less than $50.00 tax liability in any calendar quarter is excused from the payment of the tax imposed by CCC 3.44.010, but may be required by the Department of Revenue to file a return even though no tax may be due. [Ord. 04-214, § 2, 10-12-04.]
3.44.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 84.33 RCW and all sections of Chapter 82.32 RCW (as now existing or hereafter amended), except RCW 82.32.045 and 82.32.270, shall apply with reference to the taxes imposed under this chapter. [Ord. 04-214, § 3, 10-12-04.]
3.44.040 Timber tax account.
There is created a county timber tax account for deposit of moneys distributed to the county as provided by RCW 84.33.081(1). [Ord. 04-214, § 4, 10-12-04.]
3.44.050 Contract with Department of Revenue.
The county is authorized to contract with the Department of Revenue (prior to the effective date of this chapter) for the administration and collection of the tax imposed by CCC 3.44.010 and to provide in such agreement for payment of the costs of collection and administration incurred by the Department of Revenue as directed by RCW 84.33.081. The Prosecuting Attorney of Cowlitz County shall first approve the form and content of the contract. [Ord. 04-214, § 5, 10-12-04.]
3.44.060 Agreement to inspection of records.
The county agrees to give to the Department of Revenue such facts and information and to permit the Department to inspect its records in connection with the imposition, collection and administration of the tax imposed by CCC 3.44.010 as may be necessary to permit the county to obtain facts and information from, and inspect the records of, the Department of Revenue to facilitate the administration of the tax and ensure the correct distribution of its proceeds as provided by Chapter 84.33 RCW. [Ord. 04-214, § 6, 10-12-04.]
3.44.070 Severability.
If any provision of this chapter, or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected. [Ord. 04-214, § 7, 10-12-04.]