Chapter 3.08
SKAGIT COUNTY LOCAL SALES AND USE TAX
Sections:
3.08.010 Imposition—Statutory authority.
3.08.030 Administration and collection.
3.08.040 Tax credit—When allowed.
3.08.050 Records inspection—Consent granted.
3.08.060 Violation—Misdemeanor.
3.08.080 Referendum procedure.
3.08.010 Imposition—Statutory authority.
There is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, occurring within the County of Skagit.
There is hereby levied an additional sales or use tax, as the case may be, as authorized by RCW 82.14.030(2), upon every taxable event, as therein provided, occurring within Skagit County. 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.
There is hereby levied an additional sales or use tax, as the case may be, as authorized by RCW 82.14.340, upon every taxable event, as therein provided, occurring within Skagit County. 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. (Ord. 15126 (part), 1993: Ord. 11171 (part), 1987: Ord. 5211, 1970; 37 CJ 333)
3.08.020 Amounts authorized.
The rate of the tax imposed by SCC 3.08.010 shall be as follows:
(1) One-half (1/2) of one percent (1%) of the selling price or value of the article used, as the case may be. The rate of the additional tax imposed by SCC 3.08.010 shall be five-tenths (5/10) of one percent (1%) of the selling price or value of the article used, as the case may be.
(2) One-tenth (.1) of one percent (1%) of the selling price or value of the article used, as the case may be. The rate of the additional tax imposed by SCC 3.08.010 shall be one-tenth (.1) of one percent (1%) of the selling price or value of the article used, as the case may be. (Ord. 15126 (part), 1993: Ord. 11171 (part), 1987: Ord. 5211, 1970; 37 CJ 333)
3.08.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session and with the provisions of RCW 82.14.050 and 82.14.340. (Ord. 15126 (part), 1993: Ord. 11171 (part), 1987: Ord. 5211, 1970; 37 CJ 333)
3.08.040 Tax credit—When allowed.
There shall be allowed against the tax imposed by this chapter a credit for the full amount of any city sales or use tax imposed upon the same taxable event, as defined in Section 3, Chapter 74, Laws of 1970, First Extraordinary Session, and RCW 82.14.030(2) upon which a tax is imposed by this chapter. (Ord. 15126 (part), 1993: Ord. 11171 (part), 1987: Ord. 5211, 1970; 37 CJ 333)
3.08.050 Records inspection—Consent granted.
The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 15126 (part), 1993: Ord. 11171 (part), 1987: Ord. 5211, 1970; 37 CJ 333)
3.08.060 Violation—Misdemeanor.
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor. (Ord. 15126 (part), 1993: Ord. 11171 (part), 1987: Ord. 5211, 1970; 37 CJ 333)
3.08.070 Effective date.
This chapter shall take effect April 1, 1970. The additional five-tenths of one percent sales or use tax shall take effect January 1, 1988. The additional one-tenth of one percent sales or use tax identified in SCC 3.08.020(2) shall take effect January 1, 1994. (Ord. 15126 (part), 1993: Ord. 11171 (part), 1987: Ord. 5211, 1970; 37 CJ 333)
3.08.080 Referendum procedure.
This chapter shall be subject to the referendum procedure set forth in RCW 82.14.036. In accordance with RCW 82.14.036 the Clerk of the Board of County Commissioners is designated the filing officer. (Ord. 15126 (part), 1993: Ord. 11171 (part), 1987)