Chapter 3.11
SALES AND USE TAX FOR PUBLIC FACILITIES
Sections:
3.11.030 Collection and distribution.
3.11.040 Deposit and use of proceeds.
3.11.010 Imposed.
There is hereby imposed a tax on each event occurring within Okanogan County which is subject to sales tax under Chapter 82.08 RCW or to use tax under Chapter 82.12 RCW. The tax shall be in addition to other taxes authorized by law and shall take effect immediately, and continue so long as permitted under RCW 82.14.370(4). (Ord. 98-7 § 1, 1998).
3.11.020 Amount.
The rate of the tax imposed by this chapter on each taxable event shall be nine hundredths of one percent, applied to the selling price or value of the article used, as the case may be. The amount of tax so determined and collected shall be deducted, as provided in RCW 82.14.370(2), from the amount of tax otherwise required to be collected or paid over to the State Department of Revenue under Chapter 82.08 or 82.12 RCW. (Ord. 2007-5, 2007; Ord. 99-2, 1999; Ord. 98-7 § 2, 1998).
3.11.030 Collection and distribution.
The tax imposed by this chapter shall be collected, administered and distributed in accordance with RCW 82.14.050 and 82.14.370(2). The chairman of the board of Okanogan County commissioners is authorized and directed to execute such agreement(s) with the State Department of Revenue as may be necessary to facilitate such collection, administration and distribution. (Ord. 98-7 § 3, 1998).
3.11.040 Deposit and use of proceeds.
The proceeds of the tax imposed by this chapter and any interest or other accretions thereon shall be deposited and credited to the Okanogan County infrastructure fund, which is hereby created, to be maintained by the Okanogan County treasurer and Okanogan County auditor. Expenditures from such infrastructure fund shall only be made for purposes of financing public facilities in Okanogan County as provided for in RCW 82.14.370(3). (Ord. 98-7 § 4, 1998).
3.11.050 Filing officer.
For purposes of referendum under RCW 82.14.036, to the extent such procedure may be held to apply to this chapter, the filing officer shall be the Okanogan County auditor. (Ord. 98-7 § 5, 1998).