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Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and Fin... Page 5 of 41 <br />3.05.050 Use of proceeds. <br />The proceeds from the tax imposed by KCC 3.05.010 shall be deposited in a special fund in Kittitas <br />County known as the distressed area Public Facilities Fund, #108. Monies deposited in such fund shall be <br />used only for the purposes authorized by the laws of the State of Washington including, but not limited <br />to, the cost of construction, acquisition or operation of public facilities or to pay or secure the payment of <br />all or any portion of general obligation bonds or revenue bonds issued for such purposes. (Ord. 2007-23, <br />2007) <br />3.05.060 Effective date and expiration date. <br />Effective Date and Expiration Date. The tax imposed by KCC 3.05.010 shall take effect August 1, 2007 and <br />shall expire June 30, 2032. (D Ord. 2020-005, 2020; Ord. 2007-23, 2007) <br />3.05.070 Severability. <br />If any provision of this chapter or its application to any person or circumstance is held invalid, the <br />remainder of this chapter or the application of the provisions to other persons or circumstances is not <br />affected. (Ord. 2007-23, 2007) <br />Chapter 3.06 <br />CRIMINAL JUSTICE AND PUBLIC SAFETY SALES AND USE TAX <br />Sections <br />3.06.010 Imposition. <br />3.06.020 Tax rate. <br />3.06.030 Administration and Collection of Tax. <br />3.06.040 Use of Proceeds. <br />3.06.050 Inspection. <br />3.06.060 Violation - Penalties. <br />3.06.070 Effective Date and Expiration Date. <br />3.06.080 Allocation of Monies Collected. <br />3.06.090 Severability. <br />3.06.010 Imposition. <br />There is imposed a sales and use tax, as the case might be, as authorized by RCW 82.14.450 upon the <br />occurrence of any taxable event within Kittitas County. The tax authorized in this section is in addition to <br />any other taxes authorized by law and shall be collected from those persons who are taxable by the State <br />of Washington under RCW Chapters 82.08 and 82.12 upon the occurrence of any taxable event within <br />Kittitas County. (Ord. 2007-36, 2007) <br />3.06.020 Tax rate. <br />Effective January 1, 2008, the rate of tax imposed by KCC 3.06.010 shall be three -tenths of one percent of <br />the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. The retail <br />sale or use of motor vehicles, and the lease of motor vehicles for up to the first thirty-six months of the <br />lease, are exempt from the tax imposed under this section. (Ord. 2007-36, 2007) <br />https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 <br />