Chapter 3.29
SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE HOUSING
Sections:
3.29.030 Administration of fund.
3.29.010 Tax imposed.
(1) There is hereby imposed by this chapter a sales and use tax at the maximum levy rate authorized by RCW 82.14.540 for the county to levy in unincorporated Jefferson County, and a sales and use tax at the maximum levy rate authorized by RCW 82.14.540 for the county to levy in the city of Port Townsend.
(2) The tax shall be imposed upon and collected from those persons from whom the state sales and use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. The rate of tax imposed by this chapter shall be applied to the selling price in the case of a sales tax or the value of the article used in the case of a use tax.
(3) The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050 and 82.14.540(3), by which the tax imposed by this chapter shall be deducted from the amount of tax otherwise required to be collected or paid to the Washington State Department of Revenue under Chapters 82.08 and 82.12 RCW, and the Washington State Department of Revenue will perform the collection of such taxes on behalf of the county at no cost to the county. [Ord. 16-19 § 1]
3.29.020 Use of funds.
Monies collected shall be used for allowable expenditures authorized by RCW 82.14.540. [Ord. 16-19 § 2]
3.29.030 Administration of fund.
The funds shall be collected in county fund 148, Jefferson County affordable housing, and shall be administered by the board of county commissioners. [Ord. 16-19 § 3]
3.29.040 Expiration.
The tax imposed under this chapter expires 20 years after the date on which the tax is first imposed. [Ord. 16-19 § 4]