Draft Amendment to Admissions Tax-V6

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c. All taxes collected in addition to those in Sections 14 (a) and (b) shall be placed into the County General Fund and allocated annually at the discretion of the Board of County Commissioners. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.145 Chargeoff of uncollectible taxes. a. Every year, on the first day of February, the Treasurer shall present to the Auditor and Board of County Commissioners a list of all accounts receivable under this ordinance, which shall include a statement describing the status and collection efforts made against each account. b. Any tax or penalty which the Treasurer deems to be uncollectible may be transferred from accounts receivable to a suspense account and cease to be accounted an asset. However, any item so transferred shall continue to be a debt due the County from the taxpayer and may at any time within twelve years from the filing of a warrant covering such amount with the clerk of the superior court be transferred back to accounts receivable for the purpose of collection. The Board of County Commissioners, by resolution, may authorize the Treasurer to charge off as finally uncollectible any tax or penalty which it deems uncollectible at any time after twelve years from the date that the last tax return for the delinquent taxpayer was or should have been filed if the Treasurer is satisfied that there are no cost-effective means of collecting the tax or penalty. c. Notwithstanding subsection (a) of this section, the Board of County Commissioners, by resolution, may authorize the Treasurer to charge off any tax owed by a taxpayer under this chapter, including any penalty or interest thereon, if the Treasurer ascertains that the cost of collecting that tax would be greater than the total amount which is owed or likely in the near future to be owed by, and collectible from, the taxpayer. 3.22.150 Severability. If any provision of this ordinance or its application to any person or circumstances is held invalid, the remainder of the ordinance or the application of the provision to other persons or circumstances is not affected. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.160 General administrative, confidentiality, and enforcement provisions. As allowed by RCW 36.38.020(13), the county adopts and incorporates into this ordinance all of the applicable general administrative, confidentiality, and enforcement provisions contained in RCW 82.32.010 through 82.32.340 and 82.32.380, as currently written or as may be amended in the future, except that in all such adopted and incorporated provisions, unless otherwise indicated by the context of said sections, (a) the term "Kittitas County Treasurer" shall be substituted for each reference made in said sections to the "department," the "department of revenue," "any employee of the department," or "director of the department of revenue"; (b) the name of the “Kittitas County” shall be substituted for each reference made in said sections to the "state" or to the "state of Washington"; (c) the term "this ordinance" shall be substituted for each reference made in said sections to "this chapter"; (d) the name of “Kittitas County” shall be substituted for each reference made in said sections to "Thurston county"; and (e) the term "board of county commissioners" shall be substituted for each reference made in said sections to the "director of financial management."