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Kittitas County Board of County Commissioners County Code I Title 3 Revenue and ... Page 13 of 41
<br />3.14.010 Tax imposed.
<br />There is imposed and shall be collected, on and after January 1, 2005, an excise tax on every person in the
<br />county engaging in business as a harvester as defined by RCW 84.33.035. The tax shall be paid, collected
<br />and remitted to the Department of Revenue of the State of Washington at the time and in the manner
<br />prescribed by RCW 84.33.086. (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
<br />3.14.020 Determination of tax
<br />The tax shall be equal to the stumpage value of the timber, as defined in RCW 84.33.035, harvested from
<br />privately -owned land within the county, multiplied by a rate of four percent (4%), and harvested from
<br />publicly -owned land within the county, multiplied by the following rates:
<br />1. For timber harvested January 1, 2005, through December 31, 2005, 1.2 percent;
<br />2. For timber harvested January 1, 2006, through December 31, 2006, 1.5 percent;
<br />3. For timber harvested January 1, 2007, through December 31, 2007, 1.8 percent;
<br />4. For timber harvested January 1, 2008, through December 31, 2008, 2.1 percent,
<br />5. For timber harvested January 1, 2009, through December 31, 2009, 2.4 percent;
<br />6. For timber harvested January 1, 2010, through December 31, 2010, 2.7 percent;
<br />7. For timber harvested January 1, 2011, through December 31, 2011, 3.1 percent;
<br />8. For timber harvested January 1, 2012, through December 31, 2012, 3.4 percent;
<br />9. For timber harvested January 1, 2013, through December 31, 2013, 3.7 percent,
<br />10. For timber harvested January 1, 2014, and thereafter, 4.0 percent.
<br />Any harvester, as defined in RCW 84.33.035, incurring less than $50.00 tax liability in any calendar quarter,
<br />is excused from the payment of the tax imposed by [KCC 3.14.010], but may be required by the
<br />Department of Revenue to file a return even though no tax may be due. (Ord. 2004-45; Ord. 99-04; Ord,
<br />84-3)
<br />3.14.030 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 84.33 and all sections of RCW 82.32 (as now existing or hereafter amended), except
<br />RCW 82.32.045 and 82.32.270, shall apply with reference to the taxes imposed under this ordinance. (Ord.
<br />2004-45; Ord. 99-04; Ord. 84-3)
<br />3.14.040 Timber tax account.
<br />There is created a county timber tax account for deposit of moneys distributed to the county as provided
<br />by RCW 84.33.081(1). (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
<br />3.14.050 Contract with Department of Revenue.
<br />The county is authorized to contract with the Department of Revenue (prior to the effective date of this
<br />ordinance) for the administration and collection of the tax imposed by [KCC 3.14.010] and to provide in
<br />such agreement for payment of the costs of collection and administration incurred by the Department of
<br />Revenue as directed by RCW 84,33.081. The Prosecuting Attorney of Kittitas County shall first approve the
<br />form and content of the contract. (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
<br />3.14.060 Agreement to inspection of records.
<br />The county agrees to give to the Department of Revenue such facts and information and to permit the
<br />Department to inspect its records in connection with the imposition, collection and administration of the
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