Chapter 3.09
ADDITIONAL SALES OR USE TAX
Sections:
3.09.030 Administration and Collection of Tax.
3.09.050 Consent to Inspection of Records.
3.09.060 Authorizing Execution of Contract for Administration.
3.09.070 Initiative Procedure.
3.09.010 Imposed.
There is levied a sales and use tax, as the case may be, as authorized by laws of 1982, 1st Ex. Sess., Chap. 49, Section 17(2) and RCW 82.14.030(2), upon every taxable event, as therein provided, occurring within the 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 of the Revised Code of Washington. The sales and use tax imposed under this chapter shall be in addition to that sales and use tax imposed under Chapter 3.08 of this code as authorized by RCW 82.14.030(1).
(Ord. 1-1983 §1, 1983).
3.09.020 Rate.
The rate of the tax imposed by Section 3.09.010 shall be five-tenths of one percent of the selling price, in case of the sales tax, or value of the article used, in the case of the use tax; provided, however, that if the sales or use tax imposed under this chapter is equal to or greater than the rates imposed under RCW 82.14.030(2) as authorized by laws of 1982, 1st Ex. Sess., Chap. 49, Section 17(2), by any city within the county, the county shall receive fifteen percent of the city tax; provided further, that if the rate provided in this chapter as hereafter amended, is less than the rate imposed under RCW 82.14.030(2), by any city within the county, the county shall receive that amount of revenue from such city tax equal to fifteen percent of the rate of tax imposed by the county under this chapter.
(Ord. 1-1983 §2, 1983).
3.09.030 Administration and Collection of Tax.
The administration and collection of tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.
(Ord. 1-1983 §3, 1983).
3.09.040 Credit Provision.
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 under RCW 82.14.030(2) upon the same taxable event, up to the amount of tax imposed by the county under this chapter.
(Ord. 1-1983 §4, 1983).
3.09.050 Consent to Inspection of Records.
The county 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. 1-1983 §5, 1983).
3.09.060 Authorizing Execution of Contract for Administration.
The chairman of the board of county commissioners of the county or a majority of the board is authorized to enter into a contract with the Department of Revenue for the administration of this tax.
(Ord. 1-1983 §6, 1983).
3.09.070 Initiative Procedure.
This chapter shall be subject to a special initiative proposing that the tax imposed by this chapter be approved or repealed. The procedures for initiative upon petition contained in RCW 35A.11.100 shall apply to any such special initiative petition.
(Ord. 1-1983 §7, 1983).