Chapter 3.14
AFFORDABLE AND SUPPORTIVE HOUSING SALES TAX
Sections:
3.14.010 Imposition.
A. There is hereby imposed by this chapter a sales and use tax at the maximum levy rate authorized by RCW 82.14.540 for the city to levy within the city limits of Port Townsend.
B. The tax shall be imposed upon and collected from those persons from whom the state sales and 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.
C. The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050 and 82.14.540(3), by which the tax imposed by this chapter shall be deducted from the amount of tax otherwise required to be collected or paid to the Washington State Department of Revenue under Chapters 82.08 and 82.12 RCW, and the Washington State Department of Revenue will perform the collection of such taxes on behalf of the city at no cost to the city. (Ord. 3244 § 1 (Exh. A), 2020).
3.14.020 Use of funds.
Monies collected shall be used for allowable expenditures authorized by RCW 82.14.540. (Ord. 3244 § 1 (Exh. A), 2020).
3.14.030 Expiration.
The tax imposed under this chapter expires 20 years after the date on which the tax is first imposed. (Ord. 3244 § 1 (Exh. A), 2020).