Chapter 3.33
ADDITIONAL SALES AND USE TAX – HOUSING AND RELATED SERVICES

Sections:

3.33.010    Additional sales and use tax – Housing and related services.

3.33.010 Additional sales and use tax – Housing and related services.

(1) Tax Imposed. There is hereby imposed an additional sales and use tax, separate and apart from any other sales and use tax imposed by this title, upon every taxable event occurring in the county, to be used for housing and related services as authorized by RCW 82.14.530.

(2) Applicability of Tax. As used in this section, the term “taxable event” has the same meaning as in RCW 82.14.020(3), as it now exists or may be amended.

(3) Rate of Tax. The rate of the sales and use tax imposed by this chapter shall be one-tenth of one percent of the selling price, in the case of a sales tax, or the value of the article used, in the case of a use tax.

(4) Administration and Collection. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.

(5) Use of Funds. Moneys collected from the tax shall be used solely for those housing and related services authorized by RCW 82.14.530, as it now exists or may be amended.

(6) Administration of Funds. The funds shall be collected in a Jefferson County fund dedicated to affordable housing, and shall be administered by the board of county commissioners or the board’s designee. [Ord. 11-20 § 1]