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Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and Fin... Page 6 of 41 <br />3.06.030 Administration and Collection of Tax. <br />The administration and collection of the tax imposed by this chapter shall be in accordance with the <br />provisions of RCW 82.32.300 and RCW Chapters 82.08 and 82.12. The Chairperson of the Board of County <br />Commissioners of Kittitas County, or a majority of the Board, is authorized to enter into a contract with <br />the Washington State Department of Revenue for the administration of this tax imposed pursuant to this <br />chapter. (Ord. 2007-36, 2007) <br />3.06.040 Use of Proceeds. <br />One third of all money received from the tax imposed under this chapter shall be expended exclusively <br />for "criminal justice purposes" as that term is defined in RCW 82.14.450. The remaining two-thirds of all <br />money received from the tax imposed under this chapter shall be expended for public safety purposes. <br />Money raised from the tax imposed under this chapter shall not supplant existing funds used for the <br />purposes set forth in this chapter. (Ord. 2007-36, 2007) <br />3.06.050 Inspection. <br />Kittitas County consents to the inspection of such records as are deemed necessary to qualify the County <br />for inspection of records by the Washington State Department of Revenue pursuant to RCW 82.32.330. <br />(Ord. 2007-36, 2007) <br />3.06.060 Violation - Penalties. <br />Any person who fails or refuses to collect as required under the terms of this chapter with the intent to <br />violate the provisions of this chapter or to gain some advantage or benefit, either directly or indirectly, <br />and any buyer who refuses to pay any tax due under this chapter, shall be guilty of a misdemeanor, and <br />upon conviction thereof, shall be punished by imprisonment in the county jail for a maximum term fixed <br />by the court of not more than ninety days, or by fine in the amount fixed by the court of not more than <br />one thousand dollars, or by both such imprisonment and fine. Provided, however, the penalty provided <br />for under the terms of this section shall be in addition to any other penalties as provided for in RCW <br />Chapters 82.08 and 82.14. (Ord. 2007-36, 2007) <br />3.06.070 Effective Date. <br />This chapter took effect at 12:01 a.m. on January 1, 2008. The provisions of this chapter were made <br />permanent by public vote on August 6, 2019. (D Ord. 2020-001, 2020; ® Ord. 2013-011, 2013; Ord. <br />2007-36, 2007) <br />3.06.080 Allocation of Monies'Collected. <br />Moneys received from the tax imposed under this chapter shall be shared between the County and the <br />incorporated cities as provided for in RCW 82.14.450. (Ord. 2007-36, 2007) <br />3.06.090 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. 2007-36, 2007) <br />Chapter 3.07 <br />SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE HOUSING <br />https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 <br />