Chapter 3.44
SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE HOUSING
Sections:
3.44.020 Applicability of tax.
3.44.030 Administration and collection.
3.44.050 Administration of fund.
3.44.010 Tax imposed.
There is hereby imposed by this chapter the maximum capacity of the sales and use tax (0.0146 percent) authorized by RCW 82.14.540 in Okanogan County. For unincorporated Okanogan County, and the cities which do not intend on levying their portion of the sales and use tax, the maximum capacity is 0.0146 percent. For the cities of Winthrop and Omak, which intend on levying their portion of the sales and use tax but do not impose a qualifying local tax, the maximum capacity is 0.0073 percent. (Ord. 2020-2 § 1, 2020).
3.44.020 Applicability of tax.
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. 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. (Ord. 2020-2 § 2, 2020).
3.44.030 Administration and collection.
The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The chair of the board of Okanogan County commissioners is hereby authorized to and directed to execute and sign contracts with the Washington State Department of Revenue that may be necessary to provide for the administration or collection of the tax. (Ord. 2020-2 § 3, 2020).
3.44.040 Use of funds.
Monies collected shall be used for allowable expenditures authorized by Chapter 82.14 RCW as amended by RCW 82.14.540. (Ord. 2020-2 § 5, 2020).
3.44.050 Administration of fund.
The funds shall be collected in County Special Revenue Fund No. 141, Affordable Housing, and shall be administered by the board of county commissioners through the county clerk of the board. (Ord. 2020-2 § 6, 2020).