Chapter 3.15
ADDITIONAL SALES AND USE TAX FOR HOUSING AND RELATED SERVICES

Sections:

3.15.010    Additional sales and use tax for housing and related services.

3.15.010 Additional sales and use tax for housing and related services.

A.    There is hereby imposed an additional sales and use tax, separate and apart from any other sales and use tax imposed by this chapter, upon every taxable event occurring in the city, for housing and related services as authorized by RCW 82.14.530.

B.    As used in this section, the term “taxable event” has the meaning set forth in RCW 82.14.020.

C.    The rate of the sales and use tax imposed by this section 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.

D.    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.

E.    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.

F.    As provided in RCW 82.14.530, if Skagit 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. 1986-21 § 1, 2021)