Chapter 4.34
ADDITIONAL SALES AND USE TAX FOR HOUSING AND RELATED SERVICES
Sections:
4.34.020 Applicability of tax.
4.34.040 Administration and collection.
4.34.060 Administration of funds.
4.34.010 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 except those within the incorporated limits of the city of Poulsbo, to be used for housing and related services as authorized by RCW 82.14.530.
(Ord. 608-2022 § 1, 2022)
4.34.020 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.
(Ord. 608-2022 § 1, 2022)
4.34.030 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.
(Ord. 608-2022 § 1, 2022)
4.34.040 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.
(Ord. 608-2022 § 1, 2022)
4.34.050 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.
(Ord. 608-2022 § 1, 2022)
4.34.060 Administration of funds.
The funds shall be collected in a Kitsap County fund dedicated to affordable housing, and shall be administered by the board of county commissioners or the board’s designee.
(Ord. 608-2022 § 1, 2022)