Laserfiche WebLink
Kittitas County Board of County Commissioners County Code I Title 3 Revenue and ... Page 15 of 41 <br />ij. With respect to taxes due in calendar year 1976, a credit equal to 80 percent of the tax <br />produced by the above rate; <br />b. With respect to taxes due in calendar year 1977, a credit equal to 60 percent of the tax <br />produced by the above rate; <br />c. With respect to taxes due in calendar year 1978, a credit equal to 40 percent of the tax <br />produced by the above rate; <br />d. With respect to taxes due in calendar year 1979, a credit equal to 20 percent of the tax <br />produced by the above rate; <br />2. With respect to a product lease (as defined by RCW 82.29A.020), a credit of 33 percent of the tax <br />produced by the above rate. (Ord. 99-04,1999; Ord. Vol. 2, p. 135 § 2, 1976). <br />3.16.030 Credit for other leasehold excise taxes. <br />There shall be allowed against the tax otherwise imposed by this chapter a credit for the full amount of <br />any leasehold excise tax authorized by RCW 82.29A.040 and imposed upon the same taxable event by <br />any city or town. (Ord. 99-04,1999; Ord. Vol. 2, p. 135 § 3, 1976). <br />3.16.040 Administration and collection. <br />The administration and collection of the tax imposed by this chapter shall be in accordance with the <br />provisions of Chapter 82.29A RCW. (Ord. 99-04,1999; Ord. Vol. 2, p. 135 § 4, 1976). <br />3.16.050 Certain leasehold interests exempt. <br />Leasehold interests exempted by RCW 82.29A.130, as it now exists or may hereafter be amended, shall be <br />exempt from the tax imposed pursuant to KCC 3.16.010. (Ord. 9904,1999; Ord. Vol. 2, p. 135 § 5, 1976). <br />3.16.060 Records inspection. <br />The county consents to the inspection of such records as are necessary to qualify the county for <br />inspection of records of the Department of Revenue pursuant to RCW 82.32.330. (Ord. 99-04, 1999; Ord. <br />Vol. 2, p. 135 § 6, 1976). <br />3.16.070 Contract for administration and collection authorized. <br />The chairman of the board of county commissioners is authorized to execute a contract with the <br />Department of Revenue of the state for the administration and collection of the tax imposed by KCC <br />3.16.010; provided, that the prosecuting attorney shall first approve the form and content of the contract. <br />(Ord. 99-04,1999; Ord. Vol. 2, p. 135 § 7, 1976). <br />Chapter 3.20 <br />TRANSIENT OCCUPANCY TAX <br />Sections <br />3.20.010 Tax levy. <br />3.20.015 Special lodging excise tax levy. <br />3.20.020 Allowance of credit against tax. <br />3.20.025 Credit against state sales tax. <br />3.20.030 Collection by seller. <br />https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 <br />