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Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and Fin... Page 3 of 41 <br />3.04.050 Credit for tax imposed by any city. <br />A credit is hereby allowed against the tax herein imposed for the full amount of any city sales or use tax <br />imposed under RCW 82.14.030(2) upon the same taxable event up to the tax imposed by this chapter. <br />(Ord. 99-04,1999; Ord. 85-1 § 5, 1985). <br />3.04.060 Detention and jail sales/use tax. <br />1. There is hereby imposed a sales or use tax, as the case may be, as authorized by House Bill 2110 <br />(1995 2nd Special Session, Chapter 10) upon every taxable event, as defined in RCW 82.14.020, <br />occurring within the county. The tax collected shall be imposed upon and collected from those <br />persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 <br />RCW. Such sales or use tax shall be in addition to any other taxes authorized by law. <br />2. The rate of the tax imposed herein shall be one-tenth of one percent of the selling price or value of <br />the article used, as the case may be. <br />3. The administration and collection of the tax imposed by this chapter shall be in accordance with the <br />provisions of Chapter 82.14 RCW. <br />4. The tax collected pursuant to this section shall be used only for such purposes as are authorized <br />pursuant to House Bill 2110 (1995 2nd Special Session, Chapter 10). <br />5. The county hereby consents to the inspection of such records as are necessary to qualify the county <br />for inspection of records of Department of Revenue, pursuant to RCW 82.32.330. (Ord. 99-04, 1999; <br />Ord. 95-16, 1995). <br />3.04.070 Criminal justice sales/use tax. <br />There is hereby imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.340, <br />upon every taxable event, as defined in RCW 82.14.020, occurring within the county. The tax <br />collected shall be imposed upon and collected from those persons from whom the state sales tax or <br />use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. Such sales or use tax shall be in <br />addition to any other taxes authorized by law. <br />2. The rate of the tax imposed herein shall be one-tenth of one percent of the selling price or value of <br />the article used, as the case may be. <br />3. The administration and collection of the tax imposed by this chapter shall be in accordance with the <br />provisions of Chapter 82.14 RCW. <br />4. The tax collected pursuant to this section shall be used only for such purposes as are authorized by <br />RCW 82.14.340. <br />5. The county hereby consents to the inspection of such records as are necessary to qualify the county <br />for inspection of records of Department of Revenue, pursuant to RCW 82.32.330. (Ord. 99-04, 1999; <br />Ord. 95-17, 1995). <br />3.04.080 Retail Car Rental sales/use tax. <br />1. There is hereby imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.049, <br />upon every taxable event, as defined therein, occurring within the county. The tax collected shall be <br />imposed upon and collected from those person from whom the state and sales tax or use tax is <br />collected pursuant to Chapters 82.08 and 82.12 RCW. Such sales or use tax shall be in addition to <br />any other taxes authorized by law. <br />2. The rate of the tax imposed herein shall be one percent of the sale or rental price, as the case may <br />be. <br />https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 <br />