Chapter 3.05
SALES AND USE TAX—PUBLIC FACILITIES
Sections:
3.05.030 Deduction from state tax.
3.05.050 Establishing a fund for the tax proceeds—Purpose.
3.05.060 Effective date and duration.
3.05.010 Tax imposed.
The sales and use tax provided for in RCW 82.14.370(1) is imposed which is in addition to other taxes authorized by law and shall be collected from those persons who are taxable by the state under RCW 82.08 and 82.12 upon the occurrence of any taxable event within the county. (Ord. 1998-06 (part))
3.05.020 Rate.
The rate of the sales and use tax shall be nine one-hundredths percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax, effective August 1, 2007. (Ord. 2007-08: Ord. 1999-04: Ord. 1998-06 (part))
3.05.030 Deduction from state tax.
As provided by RCW 82.14.370(2), the tax imposed under Section 3.05.010 shall be deducted from the amount of tax otherwise required to be collected or paid over to the Washington State Department of Revenue under RCW 82.08 or 82.12. (Ord. 1998-06 (part))
3.05.040 Collection.
The Department of Revenue shall perform the collection of such tax on behalf of the county at no cost to the county. (Ord. 1998-06 (part))
3.05.050 Establishing a fund for the tax proceeds—Purpose.
The moneys collected under this chapter shall be forwarded to the Skamania County treasurer for deposit into the county treasury in a special revenue fund which is created and hereafter recognized as the Skamania County public facilities improvement fund for financing public facilities in Skamania County. (Ord. 1998-06 (part))
3.05.060 Effective date and duration.
The sales and use tax authorized by this chapter shall become effective September 1, 1998, and shall remain in effect for a period of twenty-five years. (Ord. 1998-06 (part))