Laserfiche WebLink
Kittitas County Board of County Commissioners I County Code Title 3 Revenue and Fin... Page 4 of 41 <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 82.14.049(1)(c). <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 <br />([]J Ord. 2013-010, 2013;) <br />Chapter 3.OS <br />DISTRESSED COUNTY SALES AND USE TAX <br />Sections <br />3.05.010 Sales or use tax statutory authorization. <br />3.05.020 Tax rate. <br />3.05.030 Credit provision. <br />3.05.040 Administration and collection of tax. <br />3.05.050 Use of proceeds. <br />3.05.060 Effective date and expiration date. <br />3.05.070 Severability. <br />3.05.010 Sales or use tax statutory authorization. <br />Pursuant to Chapter 366, Laws of 1997 and RCW 82.14.370, there is hereby imposed a sales or use tax, as <br />the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within Kittitas County. <br />The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax <br />is collected pursuant to RCW 82.08 or RCW 82.12. The tax impose by this section is in addition to those <br />imposed under KCC 3.04.010 and KCC 3.04.020. (Ord. 2007-23, 2007) <br />3.05.020 Tax rate. <br />Effective August 1, 2007, the rate of tax imposed by SCC 3.05.010 shall be 0.09 per cent (0.09%) of the <br />selling price or value of the article used, as the case may be. (Ord. 2007-23, 2007) <br />3.05.030 Credit provision. <br />The tax imposed by SCC 3.05.010 shall be deducted from the amount of tax otherwise required to be <br />collected or paid over to the Department of Revenue under chapter 82.02 or 82.12 RCW. (Ord. 2007-23, <br />2007) <br />3.05.040 Administration and collection of tax. <br />The tax imposed by this ordinance shall be administered and collected in accordance with RCW <br />84.14.050, except that in accordance with RCW 82.14.370 (2) administration of this tax shall be at no cost <br />to the County. The Chairperson of the Board of county Commissioners is authorized and directed to <br />execute any contracts with the Department of Revenue that may be necessary to provide for the <br />administration or collection of the tax. (Ord. 2007-23, 2007) <br />https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 <br />