Chapter 3.30
ADDITIONAL SALES AND USE TAX – CRIMINAL JUSTICE FUNDING
Sections:
3.30.040 Administration and collection.
3.30.050 Consent to inspection of records.
3.30.060 City sales and use tax credit.
3.30.070 Penalty for violation.
3.30.010 Tax imposed.
(1) There is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined by RCW 82.14.020(8), occurring within the county of Jefferson. 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.
(2) The tax herein levied and imposed shall be additional to any tax imposed or levied under any law or ordinance. [Ord. 9-93 § 1]
3.30.020 Rate of tax.
The rate of the tax imposed by this chapter shall be one-tenth of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). [Ord. 9-93 § 2]
3.30.030 Use of funds.
Monies received from the tax imposed herein shall be expended exclusively for criminal justice purposes and shall not be used to replace or supplant existing funding. Criminal justice purposes are defined as activities that substantially assist the criminal justice system. For the purposes of this section the term “existing funding” is defined as calendar year 1989 actual operating expenditures for criminal justice purposes. [Ord. 9-93 § 3]
3.30.040 Administration and collection.
(1) The tax levied and imposed herein shall be administered and collected pursuant to the provisions of Chapters 82.03, 82.08, 82.12, 82.14, and 82.32 RCW, and the rules and regulations promulgated by the Department of Revenue pursuant to their authority under those chapters as the same exist or are hereafter amended, and the same are hereby adopted and shall apply with respect to the administration and collection of this tax.
(2) The Department of Revenue of the state of Washington is hereby authorized as provided in RCW 82.14.050 to collect and administer the tax imposed herein.
(3) The chairman of the board of county commissioners of Jefferson County is hereby authorized to execute a contract, on behalf of Jefferson County, with the Department of Revenue for the administration and collection of the tax upon the standard form of such contract as provided by the Department of Revenue.
(4) The Department of Revenue is hereby empowered, on behalf of Jefferson County, to prescribe such special forms and reporting procedures in the administration and collection of the tax imposed herein as the department may deem necessary. [Ord. 9-93 § 4]
3.30.050 Consent to inspection of records.
Jefferson County hereby consents to the inspection of such records as deemed necessary by the Washington Department of Revenue pursuant to Chapter 82.32 RCW. [Ord. 9-93 § 5]
3.30.060 City sales and use tax credit.
There shall be allowed against the tax imposed herein a credit for the full amount of any city sales or use tax imposed under Chapter 21, Laws of 1993, First Special Session, upon the same taxable event up to the amount of the tax imposed herein by Jefferson County. [Ord. 9-93 § 9]
3.30.070 Penalty for violation.
Any person violating or failing to comply with any of the provisions of this chapter or any rule or regulation adopted hereunder or by reference herein shall be guilty of a misdemeanor. The aforesaid penalty shall be in addition to any other penalties provided for in Chapters 82.08 and 82.14 RCW. [Ord. 9-93 § 7]