Chapter 3.24
TIMBER HARVESTERS TAX
Sections:
3.24.030 Administration and Collection.
3.24.050 Department of Revenue Contract.
3.24.060 Information Access and Exchange.
3.24.010 Imposed.
There is imposed and shall be collected, on and after October 1, 1984, an excise tax on every person in the county of Yakima engaging in business as a harvester as defined by [RCW 84.33.035(4)] Section 1(4), Chapter 204, Laws of 1984 (hereafter the “State Act”). 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 Section 10 of the State Act.
(Ord. 7-1984 (part), 1984).
3.24.020 Amount.
The tax shall be equal to the stumpage value of the timber, as defined in Section (15) of the State Act, harvested from privately owned land within the county, multiplied by a rate of four percent. Any harvester, as defined in Section 1(4) of the State Act, incurring less than ten dollars tax liability in any calendar quarter, is excused from the payment of the tax imposed by Section 3.24.020, but may be required by the Department of Revenue to file a return even though no tax may be due.
(Ord. 7-1984 (part), 1984).
3.24.030 Administration and Collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the State Act 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 this chapter.
(Ord. 7-1984 (part), 1984).
3.24.040 Deposit of Moneys.
There is created a county timber tax account for deposit of moneys distributed to the county of Yakima, as provided by Section 9(1) and Section 12(3) of the State Act.
(Ord. 7-1984 (part), 1984).
3.24.050 Department of Revenue Contract.
The Yakima County treasurer is authorized to contract with the Department of Revenue (prior to the effective date of this chapter) for the administration and collection of the tax imposed by Section 3.24.010 and to provide in such agreement for payment of the costs of collection and administration incurred by the Department of Revenue as directed in Section 9 of the State Act. The prosecuting attorney of the county shall first approve the form and content of said contract. Any prior action of the Yakima County treasurer in contracting with the department in the manner hereinabove authorized, is also ratified.
(Ord. 7-1984 (part), 1984).
3.24.060 Information Access and Exchange.
The county shall exchange with the Department of Revenue such facts and information and share access to such records as may be necessary to ensure the proper imposition, collection, administration and distribution of the tax imposed by Section 3.24.010 hereof.
(Ord. 7-1984 (part), 1984).
3.24.070 State Act Defined.
For purposes of this chapter “State Act” shall mean Chapter 204, Laws of 1984, as it now exists or is hereafter amended.
(Ord. 7-1984 (part), 1984).