Chapter 3.58
SALES AND USE TAX FOR EMERGENCY 911 COMMUNICATION SYSTEMS AND FACILITIES
Sections:
3.58.010 Imposition of sales or use tax.
3.58.030 Establishment of 911 emergency communications systems and facilities fund.
3.58.050 Administration and collection of tax.
3.58.060 Consent to inspection of records.
3.58.010 Imposition of sales or use tax.
There is hereby imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.420, upon every taxable event, as defined in RCW 82.14.020, occurring within Cowlitz County. The tax shall be imposed upon and collected from those persons from whom the state sale or use tax is collected pursuant to Chapter 82.08 or 82.12 RCW. The tax imposed by this section is in addition to taxes imposed under Chapters 3.19 through 3.23 CCC. [Ord. 16-160 § 1, 12-6-16.]
3.58.020 Tax rate.
The rate of the tax imposed by CCC 3.58.010 shall be one-tenth of one percent of the selling price or value of the article used, as the case may be. [Ord. 16-160 § 1, 12-6-16.]
3.58.030 Establishment of 911 emergency communications systems and facilities fund.
There is hereby created an enterprise fund to provide a mechanism to collect, track and budget revenues and expenditures as follows: 911 emergency communications systems and facilities fund. Monies collected pursuant to this chapter shall be deposited into this fund by the Cowlitz County Treasurer, as well as investment income or other income of the fund. [Ord. 16-160 § 1, 12-6-16.]
3.58.040 Use of funds.
The resources of the 911 emergency communications systems and facilities fund shall be used solely for the purpose of providing funds for the costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of emergency 911 communication systems and facilities as allowed by state law. [Ord. 16-160 § 1, 12-6-16.]
3.58.050 Administration and collection of tax.
The tax imposed by this chapter shall be administered and collected in accordance with Chapter 82.14 RCW. The Chair of the Board of County Commissioners is authorized and directed to execute any contracts with the Department of Revenue that may be necessary to provide for the administration or collection of the tax. [Ord. 16-160 § 1, 12-6-16.]
3.58.060 Consent to inspection of records.
Cowlitz 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. 16-160 § 1, 12-6-16.]
3.58.070 Penalties.
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions 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 guilty of a misdemeanor. [Ord. 16-160 § 1, 12-6-16.]
3.58.080 Effective date.
The ordinance codified in this chapter shall take effect April 1, 2017. [Ord. 16-160 § 1, 12-6-16.]