Chapter 3.23
ADDITIONAL SALES AND USE TAX FOR HOUSING AND RELATED SERVICES
Sections:
3.23.040 Persons subject to tax.
3.23.050 Use of proceeds of tax.
3.23.060 Credit against county tax.
3.23.010 Imposed.
There is hereby imposed an additional sales and use tax, separate and apart from any other sales and use tax imposed by the city, upon every taxable event occurring in the city, for housing and related services as authorized by RCW 82.14.530. (Ord. 2021-07 § 1, 2021)
3.23.020 Taxable event.
As used in this chapter, the term “taxable event” has the meaning set forth in RCW 82.14.020. (Ord. 2021-07 § 1, 2021)
3.23.030 Rate.
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. 2021-07 § 1, 2021)
3.23.040 Persons subject to tax.
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. 2021-07 § 1, 2021)
3.23.050 Use of proceeds of tax.
Moneys collected from the tax shall be used solely for those housing and related services authorized by RCW 82.14.530, as the same now exists or as hereafter amended. (Ord. 2021-07 § 1, 2021)
3.23.060 Credit against county tax.
As provided in RCW 82.14.530, if Kitsap County subsequently imposes a sales and use tax for housing and related services as authorized by such statute, the county shall provide a credit against its tax for the full amount of the tax imposed by the city. (Ord. 2021-07 § 1, 2021)
3.23.070 Administration.
The provisions of Chapter 3.16, as the same now exist or as hereafter amended, including penalties, shall apply to the tax imposed by this section to the extent the same are consistent with the requirements of RCW 82.14.530. (Ord. 2021-07 § 1, 2021)