Chapter 3.16
TIMBER HARVESTING EXCISE TAX
Sections:
3.16.040 Administration and collection.
3.16.050 Account for revenues.
3.16.060 Contract for administration.
3.16.070 Inspection of records.
3.16.010 State act defined.
For the purposes of this chapter, “state act” means Chapter 204, Laws of 1984, as it exists as of the effective date of the ordinance codified in this chapter or is thereafter amended. (Ord. 84-4 § 7)
3.16.020 Imposed.
There is imposed and shall be collected, on and after October 1, 1984, an excise tax on every person in the county engaging in business as a harvester as defined by Section 1(4), Chapter 204, Laws of 1984 (hereafter the “state act”). The tax shall be paid, collected and remitted to the Department of Revenue of the state at the time and in the manner prescribed by Section 10 of the state act. (Ord. 84-4 § 1)
3.16.030 Rate.
The tax shall be equal to the stumpage value of the timber, as defined in Section 1(5) of the state act, harvested from privately owned land within the county, multiplied by a rate of four percent. Any harvester, as defined in Section 1(4) of the state act, incurring less than ten dollars tax liability in any calendar quarter, is excused from the payment of the tax imposed by Section 3.16.010, but may be required by the Department of Revenue to file a return even though no tax may be due. (Ord. 84-4 § 2)
3.16.040 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the state act and all sections of RCW Chapter 82.32 (as existing as of the effective date of the ordinance codified in this chapter or thereafter amended); except, that RCW 82.32.045 and 82.32.270 shall apply with reference to the taxes imposed under this chapter. (Ord. 84-4 § 3)
3.16.050 Account for revenues.
There is created a county timber tax account for deposit of moneys distributed to the county, as provided by Section 9(1) and Section 12(3) of the state act. (Ord. 84-4 § 4)
3.16.060 Contract for administration.
The county is authorized to contract with the Department of Revenue (prior to the effective date of the ordinance codified in this chapter) for the administration and collection of the tax imposed by Section 3.16.010 and to provide in such agreement for payment of the costs of collection and administration incurred by the Department of Revenue as directed in Section 9 of the state act. The prosecuting attorney of the county shall first approve the form and content of the contract. (Ord. 84-4 § 5)
3.16.070 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 Section 3.16.010, 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 the state act. (Ord. 84-4 § 6)