Chapter 3.07
JAIL FACILITIES AND POLICE AND FIRE PROTECTION SALES AND USE TAX
Sections:
3.07.010 Sales and use tax statutory authorization.
3.07.030 Administration and collection of tax.
3.07.010 Sales and use tax statutory authorization.
There is hereby fixed and imposed a sales and use tax as defined and allowed under the terms set forth under RCW 82.14.450 occurring within Skagit County. The tax shall be imposed upon and collected from those persons from whom the State sales tax is collected pursuant to RCW 82.14.450. This tax imposed shall be in addition to those taxes already authorized pursuant to existing Skagit County Code and State and Federal law. (Ord. O20130003 § 1)
3.07.020 Tax rate.
Effective January 1, 2014, the rate of tax imposed by SCC 3.07.010 shall be three-tenths (3/10) of one (1) percent of the selling price or value of the article used, as the case may be. (Ord. O20130003 § 2)
3.07.030 Administration and collection of tax.
The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.450. The Chair of the Board of County Commissioners is authorized and directed to execute any contracts with the Washington State Department of Revenue, Washington Office of State Treasurer, or other State and local government entities as necessary to provide for the administration or collection of the tax. (Ord. O20130003 § 3)
3.07.040 Use of proceeds.
The proceeds shall be deposited in a special fund in Skagit County known as the “County Jail Fund (Fund Number 403).” Monies deposited into the fund are to be used exclusively for the purposes of construction, maintenance and operation of a new jail facility and to additionally support necessary police and fire protection. (Ord. O20130003 § 4)