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Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and Fin... Page 2 of 41 <br />1. Budget transfers shall not be required within the budgetary classes having bars numbers 20, 30, 40, <br />50 or 60. Nothing in this policy shall affect the requirement for action by the board in transfers <br />between said categories. <br />2. Action by the board shall be required for transfers relating to salaries and benefits. (Ord. 99-04, <br />1999; Res. 81-8,1981). <br />Chapter 3.04 <br />SALES OR USE TAX* <br />Sections <br />3.04.010 imposition. <br />3.04.020 Rate. <br />3.04.030 Administration and collection. <br />3.04.040 Consent to inspection of records. <br />3.04.050 Credit for tax imposed by any city. <br />3.04.060 Detention and jail sales/use tax. <br />3.04.070 Criminal justice sales/use tax. <br />3.04.080 Retail Car Rental sales/use tax. <br />* For the statutory provisions regarding the imposition of a one-half percent maximum sales or use tax by counties and <br />cities, see Chapter 82.14 RCW. <br />Prior ordinance history: Ord. 3-70. <br />A referendum petition with insufficient number of signatures caused the effective date of Ord. 85-1 to be changed to <br />January 1, 1986, from October 1, 1985. <br />3.04.010 Imposition. <br />There is hereby imposed a sales or use tax, as the case may be as authorized by RCW 82.14.030(2), upon <br />every taxable event, as defined in RCW 82.14.020, occurring within the county. The tax shall be imposed <br />upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to <br />Chapters 82.08 and 82.12 RCW. (Ord. 9904,1999; Ord. 85-1 § 1, 1985). <br />3.04.020 Rate. <br />The rate of the tax imposed by KCC 3.04.010 shall be five -tenths of one percent of the selling price or <br />value of the article used, as the case may be. (Ord. 99-04, 1999; Ord. 85-1 § 2, 1985). <br />3.04.030 Administration and collection. <br />The administration and collection of the tax imposed by this chapter shall be in accordance with the <br />provisions of RCW 82.14.050. (Ord. 99-04,1999; Ord. 85-1 § 3, 1985). <br />3.04.040 Consent to inspection of records. <br />The county hereby consents to the inspection of such records as are necessary to qualify the county for <br />inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 99-04, 1999; Ord. <br />85-1 § 4, 1985). <br />https://www.co.kittitas.wa.us/boc/countycode/titleO3.aspx 12/7/2020 <br />