Chapter 3.13
SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE HOUSING
Sections:
3.13.030 Imposition—Sales and use tax statutory authorization.
3.13.060 Administration and collection of tax.
3.13.080 Effective date and expiration date.
3.13.010 Intent.
It is the intent of this Chapter for the County to authorize and collect the maximum capacity of sales and use tax allowable pursuant to RCW 82.14.540. (Ord. O20190006 Exh. A)
3.13.020 Definitions.
For the purposes of this Chapter, “nonparticipating city,” “participating city” and “qualifying local tax” have the same meanings as in RCW 82.14.540. “SCC” shall mean Skagit County Code. (Ord. O20190006 Exh. A)
3.13.030 Imposition—Sales and use tax statutory authorization.
Pursuant to Chapter 338, Laws of 2019, codified as RCW 82.14.540, there is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within Skagit County, except within the limits of any participating city in Skagit County so long as the city also levies a qualifying local tax. The tax shall be imposed upon and collected from those persons from whom the State sales or use tax is collected pursuant to RCW Chapter 82.08 or 82.12. The tax imposed by this Section is in addition to those imposed under SCC Chapters 3.07, 3.08, 3.09, 3.10, and 3.11. (Ord. O20190006 Exh. A)
3.13.040 Tax rate.
The tax rate established in this Chapter, effective from the date of the ordinance codified in this Chapter, shall be the maximum tax rate Skagit County is authorized to collect and receive as codified in RCW 82.14.540, or as amended. (Ord. O20190006 Exh. A)
3.13.050 Credit provision.
The tax imposed by SCC 3.13.030 shall be deducted from the amount of tax otherwise required to be collected or paid over to the State Department of Revenue under RCW Chapters 82.08 and 82.12. The State Department of Revenue must perform the collection of the tax on behalf of Skagit County at no cost to Skagit County. (Ord. O20190006 Exh. A)
3.13.060 Administration and collection of tax.
The Chairperson of the Board of County Commissioners is authorized and directed to execute any contracts with the State Department of Revenue that may be necessary to provide for the administration or collection of the sales and use tax authorized by this Chapter. As required by RCW 82.14.540, the State Department of Revenue shall calculate the maximum amount of tax distributions for Skagit County as a participating county. The tax imposed by SCC 3.13.030 shall cease to be distributed for the remainder of the State fiscal year in which the amount of the tax imposed by SCC 3.13.030 exceeds the maximum amount of tax distributions for Skagit County pursuant to RCW 82.14.540(4). Distributions from the State Department of Revenue shall resume at the beginning of the next State fiscal year and continue each State fiscal year until the maximum amount of tax distributions is disbursed or until the tax imposed under SCC 3.13.030 has expired. The Public Health Director or his/her designee must report annually to the State Department of Commerce on the collection and use of the revenue from the tax imposed under SCC 3.13.030, in accordance with the State Department of Commerce’s rules prescribing the contents of the reports. (Ord. O20190006 Exh. A)
3.13.070 Use of proceeds.
The proceeds from the tax imposed by SCC 3.13.030 shall be used only for the authorized purposes detailed in RCW 82.14.540, or as amended. (Ord. O20190006 Exh. A)
3.13.080 Effective date and expiration date.
The tax imposed by this Chapter expires 20 years after the date on which the tax is first imposed. (Ord. O20190006 Exh. A)
3.13.090 Severability.
If any provision of this Chapter or its application to any person or circumstance is held invalid, the remainder of this Chapter or the application of the provisions to other persons or circumstances is not affected. (Ord. O20190006 Exh. A)