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§ 3.04.090 Mental health sales/use tax. <br />1. There is hereby imposed a sales and use tax, as authorized by RCW 82.14.460, upon <br />every taxable event, as defined therein, occurring within the county. The tax collected shall <br />be imposed upon and collected from those persons and events provided for pursuant to <br />Chapters 82.08 and 82.12 RCW. Such sales or use tax shall be in addition to any other <br />taxes authorized by law. <br />2. The rate of the tax imposed herein shall be one tenth of one percent of the sale or rental <br />price, as the case may be unless offset by a city’s imposition of the same tax. <br />3. The administration and collection of the tax imposed by this chapter shall be in <br />accordance with the provisions of Chapter 82.14 RCW. <br />4. The tax collected pursuant to this section shall be used only for such purposes as are <br />authorized by RCW 82.14.460. <br />5. The county hereby consents to the inspection of such records as are necessary to qualify <br />the county for inspection of records of Department of Revenue, pursuant to RCW <br />82.32.330. <br />(Ord. 2021-017, 2021)