Chapter 3.08
SALES OR USE TAX
Sections:
3.08.025 Additional tax imposed.
3.08.030 Administration and collection.
3.08.060 Contract for administration.
3.08.070 Violation—Misdemeanor.
3.08.010 Imposed.
There is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within the 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. (Prior code § 3.04.010)
3.08.020 Rate.
The rate of the tax imposed by this chapter shall be one-half of one percent of the selling price or value of the article used, as the case may be. (Prior code § 3.04.020)
3.08.025 Additional tax imposed.
A. Pursuant to RCW 82.14.420, there is an additional sales and use tax imposed at the rate of one-tenth of one percent of the selling price, in the case of sales tax, or value of the article used, in the case of a use tax.
B. The sales and use tax authorized by this section shall be in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state under Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within Douglas County.
C. Moneys received from the additional sales and use tax imposed under this section shall be used solely for the purpose of providing funds for costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of emergency communication systems and facilities.
D. All sections of this chapter relating to administration, collection, credits for city tax, records inspection and violations shall apply to this additional sales and use tax.
E. The effective date of the imposition of this additional sales and use tax is January 1, 2010.
F. This additional sales and use tax shall expire on December 31, 2020. (Ord. CE 09-01-67)
3.08.030 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. (Prior code § 3.04.030)
3.08.040 Credit for city tax.
There shall be allowed against the tax imposed by this resolution a credit for the full amount of any city sales or use tax imposed upon the same taxable event, as defined in RCW 82.14.010, upon which a tax is imposed by this chapter. (Prior code § 3.04.040)
3.08.050 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. (Prior code § 3.04.050)
3.08.060 Contract for administration.
The county is authorized to enter into such contract with the Department of Revenue for the administration of the tax as may be appropriate. (Prior code § 3.04.060)
3.08.070 Violation—Misdemeanor.
Any seller who fails or refuses to collect the tax imposed by this chapter as required by law with the intent to violate the provisions of this chapter or to gain an advantage either direct or indirect, and any buyer who refuses to pay any tax due under this chapter is guilty of a misdemeanor. (Prior code § 3.04.070)