Chapter 3.10
TIMBER HARVESTER EXCISE TAX
Sections:
3.10.020 Determination of tax.
3.10.030 Administration and collection.
3.10.050 Contract with department of revenue.
3.10.060 Agreement to inspection of records.
3.10.010 Tax imposed.
There is imposed and shall be collected, on and after January 1, 2005, an excise tax on every person in the county engaging in business as a harvester, as defined by RCW 84.33.035. The tax shall be paid, collected and remitted to the department of revenue of the state of Washington at the time and in the manner prescribed by RCW 84.33.086. (Ord. 2004-06 § 1)
3.10.020 Determination of tax.
The tax shall be equal to the stumpage value of the timber, as defined in RCW 84.33.035, harvested from privately owned land within the county, multiplied by a rate of four percent, and harvested from publicly owned land within the county, multiplied by the following rates:
A. For timber harvested January 1, 2005 through December 31, 2005, 1.2 percent;
B. For timber harvested January 1, 2006 through December 31, 2006, 1.5 percent;
C. For timber harvested January 1, 2007 through December 31, 2007, 1.8 percent;
D. For timber harvested January 1, 2008 through December 31, 2008, 2.1 percent;
E. For timber harvested January 1, 2009 through December 31, 2009, 2.4 percent;
F. For timber harvested January 1, 2010 through December 31, 2010, 2.7 percent;
G. For timber harvested January 1, 2011 through December 31, 2011, 3.1 percent;
H. For timber harvested January 1, 2012 through December 31, 2012, 3.4 percent;
I. For timber harvested January 1, 2013 through December 31, 2013, 3.7 percent;
J. For timber harvested January 1, 2014 and thereafter, 4.0 percent.
Any harvester, as defined in RCW 84.33.035, incurring less than fifty dollars of tax liability in any calendar quarter, is excused from the payment of the tax imposed by Section 3.10.010 of this chapter, but may be required by the department of revenue to file a return even though no tax may be due. (Ord. 2004-06 § 2)
3.10.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW Chapter 84.33 and all sections of RCW Chapter 82.32 (as now existing or hereafter amended), except RCW 82.32.045 and 82.32.270, shall apply with reference to the taxes imposed under the ordinance codified in this chapter. (Ord. 2004-06 § 3)
3.10.040 Timber tax account.
There is created a county timber tax account for deposit of moneys distributed to the county as provided by RCW 84.33.081(1). (Ord. 2004-06 § 4)
3.10.050 Contract with department of revenue.
The county is authorized to contract with the department of revenue (prior to January 1, 2005) for the administration and collection of the tax imposed by Section 3.10.010 of this chapter and to provide in such agreement for payment of the costs of collection and administration incurred by the department of revenue as directed by RCW 84.33.081. The prosecuting attorney of Skamania County shall first approve the form and content of the contract. (Ord. 2004-06 § 5)
3.10.060 Agreement to inspection of records.
The county agrees to give to the department of revenue such facts and information and to permit the department to inspect its records in connection with the imposition, collection and administration of the tax imposed by Section 3.10.010 of this chapter, as may be necessary to permit the county to obtain facts and information from, and inspect the records of, the department of revenue to facilitate the administration of the tax and ensure the correct distribution of its proceeds, as provided by RCW Chapter 84.33. (Ord. 2004-06 § 6)
3.10.070 Severability.
If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected. (Ord. 2004-06 § 7)