Title 5
REVENUE AND FINANCE

Chapters:

5.01 Real Estate Sales Excise Tax

5.02 Second Quarter Percent Real Estate Sales Excise Tax

5.04 Sales or Use Tax

5.05 Sales and Use Tax for Chemical Dependency and Mental Health Treatment

5.06 Additional Sales or Use Tax

5.07 Criminal Justice Sales or Use Tax

5.08 Leasehold Excise Tax

5.12 Special Excise Tax on Lodging

5.13 Additional Special Excise Tax on Lodging

5.14 Enhanced 911 Excise Tax

5.15 Enhanced 911 Emergency System Excise Tax on Radio Access Lines

5.16 Budget

5.17 Human Services Contracts from July to June

5.18 Lease Agreement with the City of Forks January 1, 1990 through December 31, 1999

5.20 Budget Copy Fee

5.21 Repealed

5.22 Surcharge for Funding Dispute Resolution Center

5.24 Check Processing Fee

5.26 Fees for Juvenile Diversion Services

5.28 Assessment Levied for Noxious Weed Control

5.29 Forest Excise Tax

5.30 Distressed County Sales Tax Credit

5.32 Surcharge for Funding Courthouse Facilitator Program

5.40 Opportunity Fund Program

5.50 Veterans’ Affairs

5.100 Consolidated Fee Schedule

Chapter 5.01
REAL ESTATE SALES EXCISE TAX

Sections:

5.01.010 Definitions.

5.01.020 Rate.

5.01.030 Lien against property.

5.01.040 Seller obligation.

5.01.050 Payment – Stamp.

5.01.060 Affidavit.

5.01.070 Sale price unavailable.

5.01.080 Mining property.

5.01.090 Standing timber.

5.01.100 Affidavit – Treasurer.

5.01.110 Affidavit – Failure to furnish.

5.01.120 Affidavit – False statement.

5.01.130 Interest.

5.01.140 Disposition.

5.01.150 Refunds.

5.01.160 Severability.

5.01.170 Effective date.

SOURCE: ADOPTED:

Ord. No. 5, 1960 04/20/60

AMENDED SOURCE: ADOPTED:

Ord. No. 8, 1962 04/20/62

Ord. No. 10, 1963 04/19/63

Ord. No. 14, 1964 04/20/64

Ord. No. 15, 1965 04/20/65

Ord. No. 18, 1966 04/20/66

Ord. No. 21, 1967 04/20/67

Ord. No. 26, 1968 04/08/68

Ord. No. 413, 1991 03/26/91

5.01.010 Definitions.

(1) “Sale” shall have its ordinary meaning and shall include any conveyance, grant, assignment, quitclaim, or transfer of the ownership of or title to real property, including standing timber, or any estate or interest therein for a valuable consideration, and any contract for such conveyance, grant, assignment, quitclaim, or transfer and any lease with an option to purchase real property subject to rules promulgated by the Washington State Department of Revenue, or other contract under which possession of property is given to the purchaser, or any other person by his direction, which title is retained by the vendor as security for payment of the purchase price.

The term shall not include a transfer by gift, devise, or inheritance, a transfer or any leasehold interest other than of the type mentioned above, a cancellation or forfeiture of the vendee’s interest in a contract for the sale of real property, whether or not such contract contains a forfeiture clause, or deed in lieu of foreclosure of a mortgage or the assumption by a grantee of the balance owing on an obligation which is secured by a mortgage or deed in lieu of forfeiture of the vendee’s interest in a contract of sale where no consideration passes otherwise, or the partition of a property by tenants in common by agreement or as a result of a court decree, or any transfer, conveyance, or assignment of property or interest in property from one spouse to the other in accordance with the terms of a decree of divorce or in the fulfillment of a property settlement agreement incident thereto, the assignment or other transfer of a vendor’s interest in a contract for the sale of real property, even though accompanied by a conveyance of the vendor’s interest in the real property involved, transfers by appropriation or decree in condemnation proceedings brought by the United States, the State or any political subdivision thereof or a municipal corporation, a mortgage or other transfer of any interest in real property merely to secure a debt, or the assignment thereof, any transfer of conveyance made pursuant to an order of sale by the court in any mortgage or lien foreclosure proceeding or upon execution of a judgment, or deed in lieu of foreclosure to satisfy a mortgage, a conveyance to the Federal Housing Administration or Veteran’s Administration by an authorized mortgagee made pursuant to a contract of insurance or guaranty with the Federal Housing Administration or Veteran’s Administration, nor a transfer in compliance with the terms of any lease or contract upon which the tax as imposed by this chapter has been paid or where the lease or contract was entered into prior to the date this tax was first imposed, nor the sale by or to the United States, this State or any political subdivision thereof, or a municipal corporation of this State.

(2) “Seller,” unless otherwise indicated by the context of this chapter, shall mean any individual, receiver, assignee, trustee in bankruptcy, trust estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise; but it shall not include the United States, the State of Washington, a political subdivision of the State of Washington, or a municipal corporation of this State.

(3) “Selling price” shall mean the consideration, including money or anything of value, paid or delivered or contracted to be paid or delivered in return for the transfer of the real property or estate or interest in real property, and shall include the amount of any lien, mortgage, contract, indebtedness, or other encumbrance, either given to secure the purchase price, or any part thereof, or remaining unpaid on such property at the time of sale.

The term shall not include the amount of any outstanding lien or encumbrance in favor of the United States, the State, or a municipal corporation for taxes, special benefits or improvements.

5.01.020 Rate.

There is hereby levied and there shall be collected by the Treasurer on each sale of any real property situated in Clallam County a tax equal to one and fifty-three hundredths of one percent of the selling price.

5.01.030 Lien against property.

The tax herein provided for and any interest or penalties thereon shall be a specific lien upon each piece of real property sold from the time of sale until the tax shall have been paid, which lien may be enforced in the manner prescribed by the foreclosure of mortgages.

5.01.040 Seller obligation.

The tax levied under this chapter shall be the obligation of the seller and the County Treasurer may, at his option, enforce the obligation through an action of debt against the seller or he may proceed in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement shall not be an election not to pursue the other.

5.01.050 Payment – Stamp.

The tax hereby imposed shall be paid to and collected by the County Treasurer who shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording. A receipt issued by the County Treasurer for the payment of the tax imposed under this chapter shall be evidence of the satisfaction of the lien imposed hereunder and may be recorded in the manner prescribed for recording satisfaction of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax shall be accepted by the County Auditor for filing or recording until the tax shall have been paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notification of such fact has been made on the instrument by the Treasurer.

5.01.060 Affidavit.

It shall be the duty of the seller, within thirty (30) days after the date of sale, to furnish the Treasurer, in quadruplicate, on forms to be supplied by the Treasurer, an affidavit containing the full name and address of the seller, the full name and address of the purchaser, the description of the real property involved, the date of sale or other transfer, the nature of the transfer, and the sale price, which affidavit shall be subscribed and sworn to by the seller, buyer, or the agent of either, before a notary public, the Treasurer or his authorized deputy; provided, where the transaction involves the exchange in whole or in part of any real property or any estate or interest therein or any contract right thereto for any other real property or estate or interest therein or contract right thereto, there shall be filed by or on behalf of each grantor the above affidavit, which said affidavit shall state the fair market value of the property so exchanged, and a tax shall be levied and collected as to each transfer; provided further, that if the Washington State Department of Revenue requires reports contrary with or in addition to the requirement imposed by this section the requirements of the said Department shall supersede the requirements of this section to that extent.

5.01.070 Sale price unavailable.

In the case of any sale, where the selling price is not separately stated or ascertainable at the time of sale, including leases with option to purchase, rules of the Washington State Department of Revenue relating to ascertainment of the tax and security for payment of the tax shall be administered by appropriate officials.

5.01.080 Mining property.

Where the transaction involved constitutes a conditional sale of mining property in which the buyer has the right to terminate the contract at any time, and/or a lease and option to buy mining property in which the lessee-buyer has the right to terminate the lease and option at any time, said transaction shall be taxable at the time of execution only on the consideration received by the seller or lessor for execution of such contract; provided, that the tax due on any additional consideration paid by the buyer and received by the seller shall be paid to the County Treasurer:

(1) At the time of termination; or

(2) At the time all of the transaction is completed except for the delivery of the deed to the buyer; or

(3) At the time when the buyer unequivocally exercises an option to purchase the property, whichever of the three (3) events occurs first.

For the purpose of this chapter, the term “mining property” shall mean property containing or believed to contain metallic minerals and sold or leased under terms which require the purchaser or lessor to conduct exploration or mining work thereon and for no other use; and the term “metallic minerals” shall not include clays, coal, sand and gravel, peat, sypsite, or stone, including limestone.

5.01.090 Standing timber.

Where the transaction involved constitutes a sale of standing timber under this chapter and the selling price is stated in such conveyance as being determinable in the future on the basis of footage removed or on a stumpage basis, it shall be the duty of the seller to execute and file with the County Treasurer the foregoing affidavit, stating, in addition to the other requirements, the legal description of the real property on which such standing timber is located and an estimate, to the best of his knowledge, of the selling price ultimately to be received, and shall pay to the County Treasurer under this chapter a sum equal to one percent of such estimated selling price, which sum shall not be credited by the Treasurer to the school fund but shall be retained in a separate account. On the expiration date of such timber contract, if not extended, or at the time cutting and removal is completed, whichever is earlier, it shall be the duty of the seller to execute and file with the County Treasurer an additional affidavit in the above form setting forth the price actually paid. In the event such amount results in a tax greater than the sum theretofore paid on the estimate, the seller shall pay such additional amount to the County Treasurer who shall thereupon place this amount, together with the sum originally deposited, to the credit of the school fund in the usual manner. In the event such amount be less than the original estimate, the Treasurer is hereby directed to refund the excess payment to the taxpayer and credit the balance to the school fund as above.

5.01.100 Affidavit – Treasurer.

The Treasurer shall retain and file the original of such affidavit and shall furnish one copy to the County Assessor.

5.01.110 Affidavit – Failure to furnish.

Failure to furnish such affidavit to the Treasurer within thirty (30) days after sale shall be a misdemeanor and, upon conviction thereof, the seller shall be fined not less than $10 nor more than $50.

5.01.120 Affidavit – False statement.

Any person knowingly swearing falsely to any statement of any material matter in such affidavit shall, upon conviction thereof, in addition to any penalty imposed by the law of the State of Washington be fined not less than $100 nor more than $500.

5.01.130 Interest.

The tax imposed hereunder shall become due and payable immediately at the time of sale and, if not so paid within thirty (30) days thereafter, shall bear interest at the rate of one percent per month from date of sale.

5.01.140 Disposition.

The proceeds of the tax imposed hereunder pursuant to RCW 82.45.060 and RCW 82.46.010(1) shall be disposed of as follows:

(1) The excise tax of one and twenty-eight hundredths of one percent shall be paid over to the State Treasurer for the support of the common schools; provided, that one percent of the total amount collected at the rate of one and twenty-eight hundredths of one percent shall be placed in the County current expense fund to defray the costs of collection.

(2) The excise tax of twenty-five hundredths of one percent shall be placed in the County capital improvement fund; provided, that one percent of the total amount collected at the rate of twenty-five hundredths of one percent shall be placed in the County current expense fund to defray costs of collection.

5.01.150 Refunds.

If, upon written application by a taxpayer to the Treasurer for a refund hereunder, or upon examination of the records by the Treasurer without such application, it appears that within one year preceding such application or examination a tax has been paid hereunder in excess of the amount actually due or upon a sale or other transfer herein declared to be exempt from tax hereunder, such excess amount or improper payment shall be refunded by the Treasurer to the taxpayer. No refund shall be made with respect to any payment more than one year before the date of application or examination.

5.01.160 Severability.

This chapter is deemed severable, and any declaration by any court that any section or sections, or portions thereof, are invalid shall have no effect on the remainder of this chapter.

5.01.170 Effective date.

This chapter is necessary for the immediate support of County government and its existing public institutions and shall take effect midnight April 30, 1968.

Chapter 5.02
SECOND QUARTER PERCENT REAL ESTATE SALES EXCISE TAX

Sections:

5.02.010 Definitions.

5.02.020 Rate.

5.02.030 Lien against property.

5.02.040 Seller obligation.

5.02.050 Payment – Stamp.

5.02.060 Affidavit.

5.02.070 Sale price unavailable.

5.02.080 Mining property.

5.02.090 Affidavit – Treasurer.

5.02.100 Affidavit – Failure to furnish.

5.02.110 Affidavit – False statement.

5.02.120 Interest.

5.02.130 Disposition and use.

5.02.140 Refunds.

5.02.150 Review required.

5.02.160 Severability.

5.02.170 Effective date.

SOURCE: ADOPTED:

Ord. No. 760, 2004 09/28/04

5.02.010 Definitions.

(1) “Sale” shall have its ordinary meaning and include: any conveyance, grant, assignment, quitclaim, or transfer of the ownership of or title to real property, including standing timber, or any estate or interest therein for a valuable consideration; any contract for such conveyance, grant, assignment, quitclaim, or transfer and any lease with an option to purchase real property subject to rules promulgated by the Washington State Department of Revenue, or other contract under which possession of property is given to the purchaser, or any other person by his direction, which title is retained by the vendor as security for payment of the purchase price.

The term shall not include a transfer by gift, devise, or inheritance; a transfer or any leasehold interest other than of the type mentioned above; a cancellation or forfeiture of the vendee’s interest in a contract for the sale of real property, whether or not such contract contains a forfeiture clause, or deed in lieu of foreclosure of a mortgage or the assumption by a grantee of the balance owing on an obligation which is secured by a mortgage or deed in lieu of forfeiture of the vendee’s interest in a contract of sale where no consideration passes otherwise, or the partition of a property by tenants in common by agreement or as a result of a court decree, or any transfer, conveyance, or assignment of property or interest in property from one spouse to the other in accordance with the terms of a decree of divorce or in the fulfillment of a property settlement agreement incident thereto, the assignment or other transfer of a vendor’s interest in a contract for the sale of real property, even though accompanied by a conveyance of the vendor’s interest in the real property involved, transfers by appropriation or decree in condemnation proceedings brought by the United States, the State or any political subdivision thereof or a municipal corporation, a mortgage or other transfer of any interest in real property merely to secure a debt, or the assignment thereof, any transfer of conveyance made pursuant to an order of sale by the court in any mortgage or lien foreclosure proceeding or upon execution of a judgment, or deed in lieu of foreclosure to satisfy a mortgage, a conveyance to the Federal Housing Administration or Veteran’s Administration by an authorized mortgagee made pursuant to a contract of insurance or guaranty with the Federal Housing Administration or Veteran’s Administration, nor a transfer in compliance with the terms of any lease or contract upon which the tax as imposed by this chapter has been paid or where the lease or contract was entered into prior to the date this tax was first imposed, nor the sale by or to the United States, this State or any political subdivision thereof, or a municipal corporation of this State.

(2) “Seller,” unless otherwise indicated by the context of this chapter, means any individual, receiver, assignee, trustee in bankruptcy, trust estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise; but it shall not include the United States, the State of Washington, a political subdivision of the State of Washington, or a municipal corporation of this State.

(3) “Selling price” means the consideration, including money or anything of value, paid or delivered or contracted to be paid or delivered in return for the transfer of the real property or estate or interest in real property, and shall include the amount of any lien, mortgage, contract, indebtedness, or other encumbrance, either given to secure the purchase price, or any part thereof, or remaining unpaid on such property at the time of sale.

The term shall not include the amount of any outstanding lien or encumbrance in favor of the United States, the State, or a municipal corporation for taxes, special benefits or improvements.

5.02.020 Rate.

Pursuant to RCW 82.46.035, there is hereby levied and there shall be collected by the Treasurer on each sale of any real property situated in Clallam County a tax equal to one-quarter of one percent of the selling price.

5.02.030 Lien against property.

The tax herein provided for and any interest or penalties thereon shall be a specific lien upon each piece of real property sold from the time of sale until the tax shall have been paid, which lien may be enforced in the manner prescribed by the foreclosure of mortgages.

5.02.040 Seller obligation.

The tax levied under this chapter shall be the obligation of the seller and the County Treasurer may, at his option, enforce the obligation through an action of debt against the seller or he may proceed in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement shall not be an election not to pursue the other.

5.02.050 Payment – Stamp.

The tax hereby imposed shall be paid to and collected by the County Treasurer who shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording. A receipt issued by the County Treasurer for the payment of the tax imposed under this chapter shall be evidence of the satisfaction of the lien imposed hereunder and may be recorded in the manner prescribed for recording satisfaction of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax shall be accepted by the County Auditor for filing or recording until the tax shall have been paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notification of such fact has been made on the instrument by the Treasurer.

5.02.060 Affidavit.

It shall be the duty of the seller, within thirty (30) days after the date of sale, to furnish the Treasurer, in quadruplicate, on forms to be supplied by the Treasurer, an affidavit containing the full name and address of the seller, the full name and address of the purchaser, the description of the real property involved, the date of sale or other transfer, the nature of the transfer, and the sale price, which affidavit shall be subscribed and sworn to by the seller, buyer, or the agent of either, before a notary public, the Treasurer or his authorized deputy; provided, where the transaction involves the exchange in whole or in part of any real property or any estate or interest therein or any contract right thereto for any other real property or estate or interest therein or contract right thereto, there shall be filed by or on behalf of each grantor the above affidavit, which said affidavit shall state the fair market value of the property so exchanged, and a tax shall be levied and collected as to each transfer; provided further, that if the Washington State Department of Revenue requires reports contrary with or in addition to the requirement imposed by this section, the requirements of the said Department shall supersede the requirements of this section to that extent.

5.02.070 Sale price unavailable.

In the case of any sale, where the selling price is not separately stated or ascertainable at the time of sale, including leases with option to purchase, rules of the Washington State Department of Revenue relating to ascertainment of the tax and security for payment of the tax shall be administered by appropriate officials.

5.02.080 Mining property.

Where the transaction involved constitutes a conditional sale of mining property in which the buyer has the right to terminate the contract at any time, and/or a lease and option to buy mining property in which the lessee-buyer has the right to terminate the lease and option at any time, said transaction shall be taxable at the time of execution only on the consideration received by the seller or lessor for execution of such contract; provided, that the tax due on any additional consideration paid by the buyer and received by the seller shall be paid to the County Treasurer:

(1) At the time of termination; or

(2) At the time all of the transaction is completed except for the delivery of the deed to the buyer; or

(3) At the time when the buyer unequivocally exercises an option to purchase the property, whichever of the three (3) events occurs first.

For the purpose of this chapter, the term “mining property” shall mean property containing or believed to contain metallic minerals and sold or leased under terms which require the purchaser or lessor to conduct exploration or mining work thereon and for no other use; and the term “metallic minerals” shall not include clays, coal, sand and gravel, peat, sypsite, or stone, including limestone.

5.02.090 Affidavit – Treasurer.

The Treasurer shall retain and file the original of such affidavit and shall furnish one copy to the County Assessor.

5.02.100 Affidavit – Failure to furnish.

Failure to furnish such affidavit to the Treasurer within thirty (30) days after sale shall be a misdemeanor and, upon conviction thereof, the seller shall be fined not less than $10 or more than $50.

5.02.110 Affidavit – False statement.

Any person knowingly swearing falsely to any statement of any material matter in such affidavit shall, upon conviction thereof, in addition to any penalty imposed by the law of the State of Washington be fined not less than $100 or more than $500.

5.02.120 Interest.

The tax imposed hereunder shall become due and payable immediately at the time of sale and, if not so paid within thirty (30) days thereafter, shall bear interest at the rate of one percent per month from date of sale.

5.02.130 Disposition and use.

The proceeds of the tax imposed hereunder pursuant to RCW 82.46.035 shall be disposed of as follows:

(1) The excise tax of one-quarter of one percent collected pursuant to RCW 82.46.035 shall be placed in the County second quarter real estate excise tax fund; provided, that one percent of the total amount collected at the rate of one-quarter of one percent shall be placed in the County current expense fund to defray costs of collection.

(2) Proceeds deposited into either real estate excise tax fund shall be used in accordance with applicable State statutes. In addition, proceeds deposited into the second quarter real estate excise tax fund shall be used only for eligible projects designated on the County’s budget adoption resolution. Eligible projects in the unincorporated areas of the County must either be on the County’s ten (10) year capital facilities plan, six (6) year transportation improvement plan, parks improvement plan, or projects in unincorporated areas of the County proposed by other governmental jurisdictions and determined by the Board of Commissioners to be for necessary infrastructure.

5.02.140 Refunds.

If, upon written application by a taxpayer to the Treasurer for a refund hereunder, or upon examination of the records by the Treasurer without such application, it appears that within one year preceding such application or examination a tax has been paid hereunder in excess of the amount actually due or upon a sale or other transfer herein declared to be exempt from tax hereunder, such excess amount or improper payment shall be refunded by the Treasurer to the taxpayer. No refund shall be made with respect to any payment more than one year before the date of application or examination.

5.02.150 Review required.

No later than December 31, 2009, and every ten (10) years thereafter, the County shall hold a public hearing to consider public input regarding the continued need for the tax collected pursuant to RCW 86.42.035.

Following the public hearing, the Board of Commissioners shall determine whether to continue collecting the tax or proceed to repeal of the tax. The Board of Commissioners shall consider, among other things, whether there is a continued need for funding of projects eligible under State statutes and this chapter, whether alternative funding sources exist and are adequate, whether any or all of the revenue is used for payment of debt service, and whether projects funded in the past have served their intended purpose.

5.02.160 Severability.

This chapter is deemed severable, and any declaration by any court that any section or sections, or portions thereof, are invalid shall have no effect on the remainder of this chapter.

5.02.170 Effective date.

This chapter is necessary for the immediate support of County government and its existing public institutions and shall take effect ten (10) days after adoption.

Chapter 5.04
SALES OR USE TAX

Sections:

5.04.010 Sales tax or use tax.

5.04.020 Rate.

5.04.030 Administration – Collection.

5.04.040 Records inspection.

5.04.050 Penalty.

5.04.060 Effective date.

SOURCE: ADOPTED:

Ord. No. 34, 1970 09/20/70

5.04.010 Sales tax or use tax.

There is hereby imposed a sales tax or use tax as the case may be, upon every taxable event, as defined in Section 3, Chapter 94, Laws of 1970, First Extraordinary Session, occurring within the County of Clallam. The tax shall be imposed upon and collected from those persons from whom the State sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.

5.04.020 Rate.

The rate of the tax imposed by CCC 5.04.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be.

5.04.030 Administration – Collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Section 6, Chapter 94, Laws of 1970, First Extraordinary Session.

5.04.040 Records inspection.

The County hereby consents to the inspection of such records as are necessary to qualify the County for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330.

5.04.050 Penalty.

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor.

5.04.060 Effective date.

This chapter shall take effect October 1, 1970.

Chapter 5.05
SALES AND USE TAX FOR CHEMICAL DEPENDENCY AND MENTAL HEALTH TREATMENT

Sections:

5.05.010 Tax imposed.

5.05.020 Tax rate and applicability.

5.05.030 Administration and collection.

5.05.040 Establishment of chemical dependency/mental health program fund.

5.05.050 Use of funds.

5.05.060 Administration of fund.

5.05.070 Effective date.

5.05.080 Severability.

SOURCE: ADOPTED:

Ord. No. 791, 2006 03/28/06

5.05.010 Tax imposed.

Pursuant to RCW 82.14.460, there is hereby imposed a sales and use tax, as the case may be, upon any taxable event, as defined in Chapter 82.08 and 82.12 RCW, occurring within Clallam County. The tax shall be imposed upon and collected from those persons who are taxable by the State under Chapters 82.08 and 82.12 RCW. This tax shall be in addition to any other sales and use tax imposed by the State of Washington and/or Clallam County.

5.05.020 Tax rate and applicability.

The rate of tax shall equal one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used in the case of a use tax.

5.05.030 Administration and collection.

The tax imposed by this chapter shall be administered and collected in accordance with Chapter 82.14.050. The Chair of the Board of County Commissioners is hereby authorized to and directed to execute any contracts with the Washington State Department of Revenue that may be necessary to provide for the administration or collection of the tax.

5.05.040 Establishment of chemical dependency/mental health program fund.

There is hereby created the chemical dependency/mental health program fund. Monies collected pursuant to this chapter shall be deposited in this fund by the Clallam County Treasurer. The fund balance may be invested by the Treasurer and any interest earned shall be deposited in this fund as well.

5.05.050 Use of funds.

Monies deposited in such fund shall be used solely for the purposes authorized by the laws of the State of Washington including providing new or expanded chemical dependency or mental health treatment services and for the operation of new or expanded therapeutic court programs. Monies collected under this section shall not be used to supplant existing funding for these programs.

5.05.060 Administration of fund.

The fund shall be administered by the Board of County Commissioners and County Administrator in accordance with budgetary processes and Clallam County Administrative Policies and State Statutes.

5.05.070 Effective date.

In accordance with the Clallam County Home Rule Charter, the ordinance codified in this chapter shall take effect 10 days after adoption.

5.05.080 Severability.

If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected.

Chapter 5.06
ADDITIONAL SALES OR USE TAX

Sections:

5.06.010 Imposition of sales or use tax.

5.06.020 Rate of tax imposed.

5.06.030 Administration and collection of tax.

5.06.040 Credit provision.

5.06.050 Consent to inspection of records.

5.06.060 Authorizing execution of contract for administration.

5.06.070 Referendum procedure.

5.06.080 Penalty.

5.06.090 Effective date.

5.06.100 Severability.

SOURCE: ADOPTED:

Ord. No. 266, 1985 05/21/85

5.06.010 Imposition of sales or use tax.

There is hereby levied a sales or use tax, as the case may be, as authorized by Laws of 1982, 1st Extraordinary Session, Chap. 49, Section 17(2) and RCW 82.14.030(2), upon every taxable event, as therein provided, occurring within the County of Clallam. The tax shall be imposed upon and collected from those persons from whom the State sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. The sales and use tax imposed under this chapter shall be in addition to that sales and use tax imposed under Chapter 5.04 CCC, as authorized by RCW 82.14.030(1).

5.06.020 Rate of tax imposed.

The rate of the tax imposed by CCC 5.06.010 shall be five-tenths of one percent of the selling price (in case of the sales tax) or value of the article used (in the case of the use tax); provided, however, that if the sales or use tax imposed under this chapter is equal to or greater than the rates imposed under RCW 82.14.030(2) as authorized by Laws of 1982, 1st Extraordinary Session, Chap. 49, Section 17(2), by any city within the County, the County shall receive fifteen (15) percent of the city tax; provided further, that if the rate provided in this chapter, as hereafter amended, is less than the rate imposed under RCW 82.14.030(2), by any city within the County, the County shall receive that amount of revenue from such city tax equal to fifteen (15) percent of the rate of tax imposed by the County under this chapter.

5.06.030 Administration and collection of tax.

The administration and collection of tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.

5.06.040 Credit provision.

There shall be allowed against the tax imposed by this chapter a credit for the full amount of any city sales or use tax imposed under RCW 82.14.030(2) upon the same taxable event, up to the amount of tax imposed by the County hereunder.

5.06.050 Consent to inspection of records.

The County of Clallam hereby consents to the inspection of such records as are necessary to qualify the County for inspection of records by the Department of Revenue, pursuant to RCW 82.32.330.

5.06.060 Authorizing execution of contract for administration.

The chairman of the Board of County Commissioners of Clallam County or a majority of the Board is hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax.

5.06.070 Referendum procedure.

The ordinance codified in this chapter shall be subject to approval or rejection by the voters under the referendum procedures provided in the Laws of 1983, Regular Session, Chap. 99, Sec. 2. Any referendum petition to repeal the tax or alter the tax rate imposed by this chapter shall be filed with the Clerk of the Board within seven (7) days of passage of the ordinance codified in this chapter. Within ten (10) days, the Clerk of the Board shall confer with the petitioner concerning form and style of the petition, issue an identification number for the petition, and the Prosecuting Attorney shall write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure results in the tax being imposed and a negative answer to the question and a negative vote on the measure results in the tax not being imposed. The petitioner shall be notified of the identification number and ballot title within this ten (10) day period.

After this notification, the petitioner shall have thirty (30) days in which to secure on petition forms the signatures of not less than fifteen (15) percent of the registered voters of the County and to file the signed petitions with the Clerk of the Board. Each petition form shall contain the ballot title and the full text of the measure to be referred. The Clerk of the Board shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the Clerk of the Board shall submit the referendum measure to Clallam County voters at a general or special election held on one of the dates provided in RCW 29.13.010 or as determined by the Clallam County Commissioners, which election shall not take place later than 120 days after the signed petition has been filed with the Clerk of the Board.

5.06.080 Penalty.

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter, or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter, shall be guilty of a misdemeanor.

5.06.090 Effective date.

This chapter shall take effect July 1, 1985.

5.06.100 Severability.

If any part of provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected.

Chapter 5.07
CRIMINAL JUSTICE SALES OR USE TAX

Sections:

5.07.010 Imposition of sales or use tax.

5.07.020 Rate of tax imposed.

5.07.030 Administration and collection of tax.

5.07.040 Distribution divided between County and cities.

5.07.050 Use of tax.

5.07.060 Referendum procedure.

5.07.070 Violation – Penalty.

5.07.080 Effective date.

5.07.090 Copy to State Treasurer.

5.07.100 Severability.

SOURCE: ADOPTED:

Ord. No. 542, 1994 01/11/94

5.07.010 Imposition of sales or use tax.

There is hereby imposed a sales or use tax, as the case may be, as authorized by Laws of 1993, First Special Session, Chapter 21, Section 6, upon every taxable event occurring within the County of Clallam. The tax shall be imposed upon and collected from those persons from whom the State sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW, as now or hereafter amended. The sales and use tax imposed under this chapter shall be in addition to those sales and use taxes imposed under Chapters 5.04 and 5.06 CCC.

5.07.020 Rate of tax imposed.

The rate of tax imposed by CCC 5.07.010 shall be one-tenth of one percent, that is 0.001 percent, of the selling price (in the case of the sales tax) or value of the article used (in the case of the use tax).

5.07.030 Administration and collection of tax.

The administration and collection of tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.

5.07.040 Distribution divided between County and cities.

When distributing monies collected under this section the State Treasurer shall distribute ten (10) percent of the monies to the County of Clallam. The remainder of the monies collected under this chapter shall be distributed to the County of Clallam, the cities of Sequim, Forks and Port Angeles, ratably based on population as last determined by the Office of Financial Management. In making the distribution based on population, the County shall receive that proportion that the unincorporated population of the County bears to the total population of the County and the city shall receive that proportion the city incorporated population bears to the total County population.

5.07.050 Use of tax.

Monies received from this tax shall be used by Clallam County, the cities of Forks, Port Angeles and Sequim, exclusively for criminal justice purposes as defined in RCW 82.14.340, as now or hereafter amended, and shall not be used to replace or supplant existing funding.

5.07.060 Referendum procedure.

The ordinance codified in this chapter shall be subject to the referendum procedure set forth in RCW 82.14.036. For the purpose of RCW 82.14.036, the Clallam County Auditor is designated the filing officer and the Auditor shall comply with the procedure set forth in RCW 82.14.036 if the referendum process is invoked.

5.07.070 Violation – Penalty.

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter, shall be guilty of a misdemeanor.

5.07.080 Effective date.

This chapter shall take effect May 1, 1994.

5.07.090 Copy to State Treasurer.

A certified copy of this ordinance shall be provided to the Treasurer of the State of Washington.

5.07.100 Severability.

If any section, subsection, paragraph, sentence, clause or phrase of this chapter is for any reason held to be invalid or unconstitutional, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this chapter; it being herein expressly declared that this chapter and each section, subsection, paragraph, sentence, clause and phrase thereof would have been adopted irrespective of the fact that any one or more other sections, subsections, paragraphs, sentences, clauses or phrases be declared invalid or unconstitutional.

Chapter 5.08
LEASEHOLD EXCISE TAX

Sections:

5.08.010 Leasehold excise tax.

5.08.020 Rate – Credit.

5.08.030 Credit.

5.08.040 Collection.

5.08.050 Exemption.

5.08.060 Records – Inspection.

5.08.070 Contract – Department of Revenue.

5.08.080 Severability.

5.08.090 Penalty.

5.08.100 Effective date.

SOURCE: ADOPTED:

Ord. No. 68, 1976 03/29/76

5.08.010 Leasehold excise tax.

There is hereby levied and shall be collected a leasehold excise tax on and after April 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the County of Clallam through a “leasehold interest” as defined by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session (hereinafter “the State Act”). The tax shall be paid, collected and remitted to the Department of Revenue of the State of Washington at the time and in the manner prescribed by Section 5 of the State Act.

5.08.020 Rate – Credit.

The rate of the tax imposed by CCC 5.08.010 shall be six (6) percent of the taxable rent (as defined by Section 2 of the State Act); provided, that the following credits shall be allowed in determining the tax payable:

(1) With respect to a leasehold interest arising out of any lease or agreement, the terms of which were binding on the leasee prior to July 1, 1970, where such lease or agreement has not been renegotiated (as defined by Section 2 of the State Act) since that date, and excluding from such credit:

(a) Any leasehold interest arising out of any lease of property covered by the provisions of RCW 28B.20.394; and

(b) Any lease or agreement including options to renew which extends beyond January 1, 1985, as follows:

(i) With respect to taxes due in calendar year 1976, a credit equal to eighty (80) percent of the tax produced by the above rate.

(ii) With respect to taxes due in calendar year 1977, a credit equal to sixty (60) percent of the tax produced by the above rate.

(iii) With respect to taxes due in calendar year 1978, a credit equal to forty (40) percent of the tax produced by the above rate.

(iv) With respect to tax due in calendar year 1979, a credit equal to twenty (20) percent of the tax produced by the above rate.

(2) With respect to a product lease (as defined by Section 2 of the State Act), a credit of thirty-three (33) percent of the tax produced by the above rate.

5.08.030 Credit.

There shall be allowed against the tax otherwise imposed by this chapter a credit for the full amount of any leasehold excise tax authorized by Section 4 of the State Act and imposed upon the same taxable event by any city or town.

5.08.040 Collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the State Act.

5.08.050 Exemption.

Leasehold interests exempted by Section 13 of the State Act as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to CCC 5.08.010.

5.08.060 Records – Inspection.

The County hereby consents to the inspection of such records as are necessary to qualify the County for inspection of records of the Department of Revenue pursuant to RCW 82.32.330.

5.08.070 Contract – Department of Revenue.

The chairman of the Board of Clallam County Commissioners is authorized to execute a contract with the Department of Revenue of the State of Washington for the administration and collection of the tax imposed by CCC 5.08.010; provided, that the Prosecuting Attorney shall first approve the form and content of said contract.

5.08.080 Severability.

If any provision of this chapter, or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not effected.

5.08.090 Penalty.

Any violation of this chapter shall be determined a misdemeanor.

5.08.100 Effective date.

This chapter shall be effective on April 1, 1976, or as soon thereafter as the County and State have entered into a contract as provided for in Section 2, Chapter 61, Laws of 1975-1976.

Chapter 5.12
SPECIAL EXCISE TAX ON LODGING

Sections:

5.12.010 Tax imposed.

5.12.020 Special fund.

5.12.030 Payment – Department of Revenue.

5.12.040 Collection.

5.12.050 Interpretation.

5.12.060 Tax additional.

5.12.070 Violation.

5.12.080 Severability.

5.12.090 Effective date.

SOURCE: ADOPTED:

Ord. No. 60, 1975 06/12/75

AMENDED SOURCE: ADOPTED:

Ord. No. 160, 1982 03/09/82

5.12.010 Tax imposed.

A special excise tax of two (2) percent is levied on the sale of, or charge made for, the furnishing of lodging by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property, as distinguished from the renting or leasing of real property; provided, that it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or to enjoy the same.

5.12.020 Special fund.

A special fund is created in the treasury of Clallam County in which all taxes collected from the special excise tax herein levied shall be deposited. This fund shall only be used for the purpose of paying all or any part of the cost of acquisition, construction, or operation of stadium facilities and/or convention center facilities or to pay, or secure, the payment of all, or any portion of general obligation bonds or revenue bonds, issued for such purposes, as specified herein, or to pay for advertising, publicizing, or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion, and until withdrawn for use, the monies accumulated in such fund may be invested in interest-bearing securities by the County Treasurer in any manner authorized by law.

5.12.030 Payment – Department of Revenue.

Any seller who is required to collect the special excise tax herein levied shall pay over such tax to the Washington State Department of Revenue, acting on behalf of the County for the County’s account, as required by the provisions of RCW 67.28.190 and 67.28.200. Such tax so paid over shall be deducted from the amount of tax such seller would otherwise be required to collect and to pay over to the Tax Commission under Chapter 82.08 RCW as required by the provisions of RCW 67.28.190.

5.12.040 Collection.

The Washington State Department of Revenue is empowered on behalf of Clallam County to prescribe such special forms, reporting procedures and regulations as the Department deems necessary for the proper collection of the special excise tax herein levied and the same are hereby thereafter adopted.

5.12.050 Interpretation.

Definitions used in interpreting this chapter shall be set forth in RCW 82.08.010 and subsequent amendments thereto or in other applicable State statutes.

5.12.060 Tax additional.

The special excise tax herein levied shall be in addition to any license fee or any tax imposed or levied under any law or any other ordinance of Clallam County.

5.12.070 Violation.

Any person or corporation violating, or failing to comply, with any of the provisions of this chapter or any lawful rule or regulation adopted thereto shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by a fine not to exceed $250. Each separate period, sale, or charge for which this chapter is violated shall be considered a separate offense.

5.12.080 Severability.

If any provision of this chapter, or its application to any person or circumstance is held invalid, the remainder of the chapter, or the application of the provision to other persons or circumstances, is not affected.

5.12.090 Effective date.

This chapter shall take effect on June 12, 1975.

Chapter 5.13
ADDITIONAL SPECIAL EXCISE TAX ON LODGING

Sections:

5.13.010 Tax imposed.

5.13.020 Special fund.

5.13.025 Lodging tax advisory committee recommendation.

5.13.030 Payment – Department of Revenue.

5.13.040 Tax additional.

5.13.050 Violation.

5.13.055 Review required.

5.13.060 Severability.

5.13.070 Effective date.

SOURCE: ADOPTED:

Ord. No. 649, 1998 10/06/98

AMENDED SOURCE: ADOPTED:

Ord. No. 759, 2004 09/28/04

5.13.010 Tax imposed.

Pursuant to RCW 67.28.181, a special excise tax of two (2) percent is levied on the sale of, or charge made for, the furnishing of lodging in the unincorporated area of Clallam County that is subject to tax under Chapter 82.08 RCW.

5.13.020 Special fund.

A special fund is created in the Treasury of Clallam County in which all taxes collected from the special excise tax herein levied shall be deposited. This fund shall only be used for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities, or, under Chapter 39.34 RCW, may agree to the utilization of revenue from taxes imposed under this chapter for the purposes of funding a multijurisdictional tourism-related facility, and until withdrawn for use, the monies accumulated in such fund may be invested in interest-bearing securities by the County Treasurer in any manner authorized by law.

5.13.025 Lodging tax advisory committee recommendation.

The lodging tax advisory committee, established pursuant to RCW 67.28.1817, has made a recommendation to the Board of Commissioners that provisions be implemented as stated below:

(1) An oversight committee should be established by resolution of the Board of Commissioners. Said resolution should outline membership and purpose of the oversight committee.

(2) The Clallam Bay-Sekiu area needs special consideration. A portion of the tax should be distributed to the Clallam Bay-Sekiu Chamber of Commerce in an amount not less than that which is generated by that area.

(3) The balance of the funds collected should be used to fund a comprehensive, professional promotion program to create lodging nights year-round for the unincorporated portion of Clallam County. The Board of Commissioners shall issue a request for proposals and shall enter into a contract for services with the entity or entities whose promotion proposal is selected.

The recommendations of the lodging tax advisory committee are hereby adopted with the understanding that in no event shall any of the monies collected be used for any purpose other than those set forth in CCC 5.13.020.

5.13.030 Payment – Department of Revenue.

Any seller who is required to collect the special excise tax herein levied shall pay over such tax to the Washington State Department of Revenue, acting on behalf of the County for the County’s account, as required by the provisions of RCW 67.28.181(4) and 67.28.200.

5.13.040 Tax additional.

The special excise tax herein levied shall be in addition to any license fee or any tax imposed or levied under any law or any other ordinance of Clallam County.

5.13.050 Violation.

Any person or corporation violating, or failing to comply, with any of the provisions of this chapter or any lawful rule or regulation adopted thereto shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by a fine not to exceed $250 or such other penalty as may be required by State law. Each separate period, sale, or charge for which this chapter is violated shall be considered a separate offense.

5.13.055 Review required.

No later than December 31, 2009, and every ten (10) years thereafter, the County shall hold a public hearing to consider public input regarding the continued need for the tax collected pursuant to RCW 67.28.181. After the public hearing, the Board of Commissioners shall determine whether to continue collecting the tax or proceed to repeal the tax. The Board of Commissioners shall consider, among other things, whether there is a continued need for funding of projects eligible under State statutes and this chapter, whether alternative funding sources exist and are adequate, whether any or all of the revenue is used for payment of debt service, and whether projects funded in the past have served their intended purpose.

5.13.060 Severability.

If any provision of this chapter, or its application to any person or circumstance is held invalid, the remainder of the chapter, or the application of the provision to other persons or circumstances, is not affected.

5.13.070 Effective date.

The tax imposed shall take effect ten (10) days after adoption.

Chapter 5.14
ENHANCED 911 EXCISE TAX

Sections:

5.14.010 Enhanced 911 line excise tax.

5.14.020 Use of proceeds.

5.14.030 Special account created – Purposes enumerated.

5.14.040 Remittance and deposit of taxes.

5.14.050 Effective date of tax – Notice to local exchange companies.

5.14.060 Severability.

SOURCE: ADOPTED:

Ord. No. 474, 1992 07/14/92

5.14.010 Enhanced 911 line excise tax.

(1) An enhanced 911 excise tax in the amount of $0.50 per month for each telephone switched access line, as defined in RCW 82.14B.020(3), is hereby imposed on each switched access line in Clallam County.

(2) Taxes imposed under this section shall be collected from the user by the local exchange company, as defined in RCW 82.14B.020(4) and RCW 80.04.010, providing the switched access line. The local exchange company shall state the amount of tax separately on the billing statement which is sent to the user.

5.14.020 Use of proceeds.

The proceeds from this tax shall be used for an “enhanced 911 telephone system” as defined in RCW 82.14B.020(2), which system shall be implemented no later than December 31, 1998.

5.14.030 Special account created – Purposes enumerated.

There is hereby created a special account within the TSC – 911 Communications Fund known as the “Enhanced 911 – Utility Tax.” All taxes levied herein shall be placed in said account for the purposes of paying all or any part of the cost of all expenses related to the planning, acquisition, installation, addition, improvement, replacement, repair, maintenance or operation of an enhanced 911 telephone system and dispatching of 911 system calls.

5.14.040 Remittance and deposit of taxes.

(1) The local exchange company shall remit all taxes collected within thirty (30) days following the collection month to the Clallam County Treasurer.

(2) The Treasurer shall deposit said taxes from the local exchange company in the special account referenced in CCC 5.14.030.

5.14.050 Effective date of tax – Notice to local exchange companies.

The effective date of the tax herein imposed shall be October 1, 1992, and notice of the tax shall be provided by Clallam County at least sixty (60) days in advance of the date on which the first payment is due.

5.14.060 Severability.

If any section, subsection, clause, phrase, or word in this chapter or any provision adopted by reference herein is for any reason held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this chapter or any provision adopted by reference herein.

Chapter 5.15
ENHANCED 911 EMERGENCY SYSTEM EXCISE TAX
ON RADIO ACCESS LINES

Sections:

5.15.010 Legislative declaration.

5.15.020 Tax imposed.

5.15.030 Collection procedure.

5.15.040 Tax remittance to County Treasurer.

5.15.050 Tax refund procedure.

5.15.060 County 911 Coordinator to provide notice.

5.15.070 Administrative requirements.

5.15.080 Effective date.

SOURCE: ADOPTED:

Ord. No. 553, 1994 07/19/94

Ord. No. 728, 2002 09/10/02

5.15.010 Legislative declaration.

Emergency services communications systems are currently funded with revenue from State and local excise taxes imposed on the use of switched and radio access lines. The volume of 911 calls by users of cellular communications systems and other similar wireless telecommunications systems has increased dramatically in recent years. The 2002 Legislature amended Chapter 82.14B RCW to allow the County legislative authority to levy an additional excise tax of $0.25 per month on each radio access line bringing the total monthly limit to $0.50 on each radio access line, in parity with the tax imposed on switched access lines. The Board of Clallam County Commissioners finds that the public interest requires that this additional tax on radio access lines is needed to fund wireless 911.

5.15.020 Tax imposed.

Pursuant to Chapter 82.14B RCW, there is hereby levied an excise tax of $0.50 per month on each radio access line, for which the address of the end user set forth in the records of the radio communications service company, as defined in RCW 80.04.010, providing such radio access line is located in Clallam County, to assist in financing the Clallam County emergency communications system.

5.15.030 Collection procedure.

Each radio communications service company providing radio access lines to end users in Clallam County is required to collect the tax imposed by CCC 5.15.020, in trust for Clallam County. The tax imposed by CCC 5.15.020 shall be set forth separately on each billing statement sent to each end user by a radio communications service company.

5.15.040 Tax remittance to County Treasurer.

Each radio communications service company shall report and remit to the Clallam County Treasurer, using forms prescribed by the County, the amount of tax to be collected by each within thirty (30) days following the month in which collection is to take place.

5.15.050 Tax refund procedure.

In the event that the tax or any portion thereof imposed by CCC 5.15.020 is ordered to be refunded by final judgment of any court of record, the County shall, upon presentation of a certified copy of the final judgment, pay to each radio communications service company the portion of the ordered refund attributable to tax collected by the company, in trust for the benefit of end users from whom the tax was collected. Each company is required to promptly remit, to each end user who paid tax for which refund was ordered, the duly allocable portion of the refund held in trust. To the extent end users entitled to refund cannot be identified or located by the company with exercise of due diligence within three (3) months of the date refund is received in trust by the company, the company shall return the undistributed trust funds and accumulations to the County, together with the last known name and address of each person entitled thereto, and the portion to which each is entitled.

5.15.060 County 911 Coordinator to provide notice.

The Clallam County 911 Coordinator is directed to provide notice of the tax imposed by CCC 5.15.020 to each radio communications service company providing radio access lines in Clallam County, at least sixty (60) days prior to the effective date of the tax.

5.15.070 Administrative requirements.

The Clallam County 911 Coordinator is authorized to adopt administrative requirements for collection similar to those applying to providers collecting excise tax on switched access lines, giving due regard to the statutory, regulatory and operational differences between the providers of switched access lines and radio access lines. The County shall reimburse and wireless company required to administer and collect the tax imposed by this chapter for the actual costs incurred by any such wireless company for the administration and collection of the tax so imposed providing the actual costs do not exceed the amount of tax collected. The wireless company shall make a reasonable effort to bill all actual costs to the County within ninety (90) days of the date the costs are incurred by the local exchange or wireless company. Reimbursement shall be made by the County within a reasonable time after receipt of proper billing of the specific costs incurred. The County reserves the right to perform an audit on any company billing for reimbursement of costs to affirm actual costs are being billed. Every wireless company liable for collecting the tax from subscribers shall keep records reflecting the names of subscribers, number of switched or radio access lines, amounts billed, numbers of exempt radio access lines, and such other information as may reasonably be necessary to administer billing and collection and verification of the tax, and shall supply any such information to the County when requested.

5.15.080 Effective date.

The tax imposed by CCC 5.15.020 shall be effective on the first day of the month which is more than sixty (60) days after the adoption date of the ordinance codified in this chapter.

Chapter 5.16
BUDGET

Sections:

5.16.010 Purpose.

5.16.020 Definitions.

5.16.030 Budget – Contents.

5.16.040 Budget – Limitations.

5.16.050 Budget message – Contents.

5.16.060 Budget preparation – Commissioners.

5.16.070 Budget preparation – Agencies.

5.16.080 Budget preparation – Administrative Coordinator.

5.16.090 Budget – Availability to public.

5.16.100 Budget hearings.

5.16.110 Appropriation ordinance adoptions.

5.16.120 Lapse of appropriations.

5.16.130 Illegal expenditures and contracts.

5.16.140 Conflict with State or Federal law.

5.16.150 Severability.

SOURCE: ADOPTED:

Ord. No. 81, 1977 12/13/77

5.16.010 Purpose.

This chapter establishes the procedures, form, schedule and responsibilities for preparation and adoption of the Clallam County budget; aids the establishment of a fiscally sound budgeting and reporting system under which all County activities shall be administered; and seeks to improve coordination between those persons and organizations who are responsible for the operation of the fiscal system.

5.16.020 Definitions.

The following words and terms as used in this chapter shall, unless the context clearly indicates otherwise, have the meanings as follows:

(1) “Agency” means every County office, officer, institution, whether educational, correctional or other, and every County department, division, board and commission, except as otherwise provided in this chapter.

(2) “Appropriation” means an authorization granted by the Board of Commissioners to make expenditures and to incur obligations for specific purposes.

(3) “Appropriation ordinance” means that ordinance which establishes the appropriations for a fiscal year.

(4) “Budget” means a proposed plan of expenditures for a given period or purpose and the proposed means for financing these expenditures.

(5) “Budget, Accounting, and Reporting System (BARS)” means the system employed by the Washington State Auditor for use by County governments. The concepts, procedures and definitions of the BARS system shall, when not in conflict with this chapter, be used for the interpretation and application of this chapter.

(6) “Budget document” means the formal, written, comprehensive financial program presented by the Administrative Coordinator to the County Commissioners, including the budget and the budget message.

(7) “Capital improvement project” means acquisition of sites, easements, rights-of-way or improvements thereon or appurtenances thereto, construction and initial equipment, reconstruction, demolition or major alteration of new or presently owned capital assets.

(8) “Commissioners” means the Board of Clallam County Commissioners.

(9) “Deficit” means the excess of expenditures over revenues during an accounting period, or an accumulation of such excesses over a period of years.

(10) “Expenditures” means where the accounts are kept on the accrual basis or the modified accrual basis, the cost of goods delivered or services rendered, whether paid or unpaid, including expenses, provisions for debt retirement not reported as a liability of the fund from which retired, and capital outlays. Where the accounts are kept on the cash basis, actual cash disbursements for these purposes.

(11) “Fiscal year” means the calendar year, commencing January 1st and ending on December 31st.

(12) “Fund” means an independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations or limitations.

(13) “Fund balance” means the excess of the assets of a fund over its liabilities and reserves except in the case of funds subject to budgetary accounting where, prior to the end of a fiscal period, it represents the excess of the fund assets and estimated revenues for the period over its liabilities, reserves, and appropriations for the period.

(14) “Goal” means a statement of broad direction, purpose, or intent based on the identified needs of the County and the public.

(15) “Program” means the definition of resources and efforts committed to satisfying a public need. The extent to which the public need is satisfied is measured by the effectiveness of the process in fulfilling the needs as expressed in explicit objectives. A program represents a group of interdependent, closely related activities contributing to a defined objective or group of related objectives. It represents an intra- and inter-organizational planned effort established to meet goals and objectives of the County.

(16) “Public need” means those public services found to be required to maintain the health, safety and well-being of the general citizenry.

(17) “Revenue” means the addition to assets which does not increase any liability, nor represent the recovery of an expenditure, nor the cancellation of certain liabilities on a decrease in assets nor a contribution to fund capital in enterprise and intragovernmental service funds.

5.16.030 Budget – Contents.

The budget shall set forth the complete financial plan for the ensuing fiscal year and shall include the following:

(1) Revenues.

(a) Estimated revenues by fund and by source from taxation for the ensuing fiscal year;

(b) Estimated revenues by fund and by source from other than taxation;

(c) Actual receipts for the first six (6) months (January 1st – June 30th) of the current fiscal year;

(d) Actual receipts for the last completed fiscal year by fund and by source;

(e) Estimated fund balance or deficit for current fiscal year by fund; and

(f) Such additional information dealing with revenues as the Administrative Coordinator and/or the Commissioners shall deem pertinent and useful.

(2) Expenditures.

(a) Estimated expenditures in a comparable form by fund, program, project, and/or object of expense for the ensuing fiscal year;

(b) Actual expenditures for the first six (6) months (January 1st – June 30th) of the current fiscal year;

(c) Actual expenditures for the previous fiscal year;

(d) The appropriation for the current fiscal year;

(e) The estimated expenditures for the current fiscal year; and

(f) Such additional information dealing with expenditures as the Administrative Coordinator and/or the Commissioners shall deem pertinent and useful.

(3) Capital Improvement Program.

(a) Estimated expenditures for capital improvements for at least the next six (6) fiscal years by program; and

(b) Expenditures planned for current, pending, or proposed capital improvement projects during the fiscal year, classified according to proposed source of funds, whether from appropriation or issuance of bonds.

(4) Anticipated Balances. If the estimated revenues in the current expense, special revenue, or debt service funds for the next ensuing fiscal year, together with the fund balance for the current fiscal year, exceed the applicable appropriations proposed by the Administrative Coordinator for the next ensuing fiscal period, the Administrative Coordinator shall include in the budget message his/her recommendations for the use of said excess for the reduction of indebtedness, for the reduction of taxation, or for other purpose as in his/her discretion shall serve the best interests of the County, in accordance with the statement set forth in CCC 5.16.060.

(5) Anticipated Deficits. If, for any application fund, the estimated revenues for the next ensuing fiscal year, together with the fund balance for the current fiscal year, shall be less than the aggregate of appropriations proposed by the Administrative Coordinator for the next ensuing fiscal period, the Administrative Coordinator shall include in his/her proposals a suggested manner in which the anticipated deficit shall be met, whether by an increase in the indebtedness of the County, by imposition of new taxes, by increase of tax rate, or any like manner.

(6) Supporting Information.

(a) Justification for revenues and expenditures shall be presented in detail when necessary to explain changes of established practices, unique fiscal practices and new sources of revenue or expenditure patterns. The Administrative Coordinator may present any other information for any other purposes as he/she may deem useful in explaining or supporting the budget;

(b) Expenditures and revenues for nonbudgeted departments and programs;

(c) Agency workload information; provided that this information shall be required commencing with the 1979 budget message;

(d) Capital improvement program information; provided, that this information shall be required commencing with the 1979 budget message and shall include:

(i) A statement of purpose and estimated total cost for each project for which expenditures are planned during the ensuing fiscal year;

(ii) Original estimated cost of the project;

(iii) Revised project cost estimates;

(iv) Amount actually expended for the project as of June 30th of the current fiscal year; and

(v) Previous appropriations for the project.

5.16.040 Budget – Limitations.

In budget and appropriations ordinances adopted by the County Commissioners pursuant to CCC 5.16.110, the total expenditures shall not be greater than the total revenues.

5.16.050 Budget message – Contents.

The budget message shall explain the budget in fiscal terms, in terms of goals to be accomplished, in terms of programs, in terms of a capital improvement program, and shall relate the requested appropriations and the budget to the comprehensive plan of the County.

5.16.060 Budget preparation – Commissioners.

At least 180 days prior to the beginning of the fiscal year, a statement of goals, policies, objectives, and priorities will be presented to the Administrative Coordinator by the Board of Clallam County Commissioners, which statement shall be used by the Administrative Coordinator in developing his/her proposed budget and budget message.

5.16.070 Budget preparation – Agencies.

At least 145 days prior to the end of the fiscal year, all agencies of County government shall submit to the Administrative Coordinator their budget estimates with such other information as the Administrative Coordinator deems necessary to prepare the budget.

5.16.080 Budget preparation – Administrative Coordinator.

(1) Prior to presentation of his/her proposed budget and budget message to the County Commissioners, the Administrative Coordinator may require hearings on all agency requests for expenditures and revenues, to enable him/her to make determinations as to his/her recommendation for the need, value or usefulness of goals or programs of agencies. The Administrative Coordinator may require the attendance of proper agency officials at his/her hearings, and it shall be their duty, at those hearings and upon request, to disclose such information as may be required to enable the Administrative Coordinator to arrive at his/her final recommendations on the budget.

(2) The Administrative Coordinator shall prepare and present a complete annual budget document, including proposed current expense and capital budget appropriation ordinances, and proposed tax and revenue ordinances necessary to raise sufficient revenue to balance the budget, to the Commissioners no later than seventy-five (75) days prior to the end of the fiscal year. The proposed appropriation ordinances shall specify by fund, program, project and/or agency the expenditure levels for the ensuing budget year.

Copies of the budget document shall be delivered to the County Auditor and to each Commissioner.

5.16.090 Budget – Availability to public.

At least ten (10) days prior to the public hearing on the budget scheduled by the Commissioners pursuant to CCC 5.16.100(2), the budget message and supporting tables shall be furnished to any interested person upon request, and copies of the budget shall be furnished for a reasonable fee as established by ordinance and shall be available for public inspection.

5.16.100 Budget hearings.

(1) Review of Administrator’s Budget. The Commissioners shall review the proposed appropriation ordinance and shall make any changes or additions they deem necessary.

(2) Commissioners’ Budget Hearings. The Commissioners shall, upon due notice, hold a public hearing or hearings as they deem necessary. The Commissioners, in considering the budget proposed by the Administrative Coordinator, may delete or add items, may reduce or increase items, and may add provisions restricting the expenditure of funds.

5.16.110 Appropriation ordinance adoptions.

(1) Upon completion of the budget hearings, the Commissioners shall adopt an appropriation ordinance granting authority to make expenditures and to incur obligations, and the Commissioners may attach an accompanying statement specifying legislative intent.

(2) The Commissioners’ office shall be responsible for the printing and distribution of the final adopted budget.

5.16.120 Lapse of appropriations.

Unless otherwise provided in the appropriation ordinances, all appropriations shall lapse at the end of the fiscal year to the extent that they have not been expended or lawfully obligated. Any remaining unexpended and unobligated balance of appropriations shall revert to the fund from which the appropriation was made. An appropriation in the capital budget appropriation shall lapse when the project has been completed or abandoned or when no expenditure or encumbrance has been made for three (3) years.

5.16.130 Illegal expenditures and contracts.

No agency shall expend or contract to expend any money or incur any liability in excess of the amount appropriated. Any contract made in violation of this section shall be null and void, and any officer, agent, or employee of the County knowingly responsible shall be personally liable to anyone damaged by his action; provided, however, that the Commissioners may ratify such illegal expenditure or contract.

Agencies may, with the approval of the Commissioners by ordinance, enter into contracts requiring the payment of funds from appropriations of subsequent fiscal years; provided, that contracts requiring the payment of funds from subsequent fiscal years of a total value of less than $1,000, may be approved by the Commissioners by resolution. Real property shall not be leased to the County for more than one year unless it is included in a capital budget appropriated ordinance.

5.16.140 Conflict with State or Federal law.

If any part of this chapter shall be found to be in conflict with State or Federal requirements which are a prescribed condition to the allocation of State or Federal funds to the County, such conflicting part of this chapter is hereby declared to be inoperative solely to the extent of such conflict and with respect to the agencies directly affected, and such finding or determination shall not affect the operation of the remainder of this chapter in its application to the agencies concerned.

5.16.150 Severability.

If any section, subsection, paragraph, sentence, clause, or phrase of this chapter is for any reason held to be invalid or unconstitutional, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this chapter; it being herein expressly declared that this chapter and each section, subsection, paragraph, sentence, clause and phrase thereof would have been adopted irrespective of the fact that any one or more other sections, subsections, paragraphs, sentences, clauses, or phrases be declared invalid or unconstitutional.

Chapter 5.17
HUMAN SERVICES CONTRACTS FROM JULY TO JUNE

Sections:

5.17.010 Representations.

5.17.020 Contract authorized.

SOURCE: ADOPTED:

Ord. No. 177, 1983 01/04/83

5.17.010 Representations.

Whereas, the County receives funding from the Department of Social and Health Services for providing various human services in Clallam County.

Whereas, the County utilizes these funds by contracting with various local human services agencies to provide these services to qualifying members of the public.

Whereas, the Department of Social and Health Services desires to convert the current January to January annual contracting/budgeting process to a biannual contracting/budgeting process based on a fiscal year of July through June. The funding and contracting process would be greatly streamlined if the County’s budgeting and contracting process for human services paid for by State funds was operated on a July through June basis.

Whereas, the County’s budget process is currently conducted on a fiscal year (January to January) basis per Clallam County Home Rule Charter Article IX.

Whereas, Clallam County Home Rule Charter, Article IX, Section 9.80, provides: “Except as otherwise provided by Ordinance, any contract in excess of an appropriation shall be null and void.”

The purpose of this chapter is to allow the County to contract with human services agencies for the providing of alcohol, drug abuse, mental health and developmental disabilities programs on a July through June basis.

5.17.020 Contract authorized.

The County is hereby authorized to enter into contracts with various human services agencies on a July through June basis. These contracts may require the payment of funds from appropriations of the fiscal year subsequent to the year in which the contracts were signed.

Chapter 5.18
LEASE AGREEMENT WITH THE CITY OF FORKS
JANUARY 1, 1990 THROUGH DECEMBER 31, 1999

Sections:

5.18.010 Statement of purpose.

5.18.020 Contract authorized.

5.18.030 Duration.

SOURCE: ADOPTED:

Ord. No. 381, 1990 06/05/90

5.18.010 Statement of purpose.

District Court II of Clallam County has duties and responsibilities to the citizens of Clallam County which can best be served by locating office space within the city of Forks. District Court II has leased space in the Forks City Hall in the past and wishes to remain at this location. However, extensive remodeling and additional space are desirable for efficient operation of the office.

Prior to commitment of County funds for remodeling of and addition to the Forks City Hall, the County wishes to enter into a long-term agreement with the city of Forks in order to provide for long-term use of the facility.

The Clallam County Home Rule Charter, Article IX, Section 9.60, provides, in part, that real property shall not be leased to the County for more than one year unless it is a capital budget appropriation ordinance.

5.18.020 Contract authorized.

The County is hereby authorized to enter into a lease agreement with the city of Forks for the period from January 1, 1990 through December 31, 1999. This contract requires the payment of funds from current expense appropriations of fiscal years subsequent to the year in which the contract is signed.

5.18.030 Duration.

This chapter shall be in effect from ten (10) days after approval by the Board of Commissioners until December 31, 1999, inclusive.

Chapter 5.20
BUDGET COPY FEE

Sections:

5.20.010 Purpose.

5.20.020 Fee for copy of budget.

SOURCE: ADOPTED:

Ord. No. 110, 1979 10/02/79

AMENDED SOURCE: ADOPTED:

Ord. No. 737, 2003 05/13/03

5.20.010 Purpose.

To establish the reasonable fee for copies of the budget as required by the Clallam County Home Rule Charter, Section 9.40.

5.20.020 Fee for copy of budget.

The fee to be paid for copies of the Clallam County preliminary or final budget shall be in accordance with RCW 42.17.300 as now or hereafter amended.

Chapter 5.21
FEES OF THE CLERK OF THE SUPERIOR COURT*

SOURCE: ADOPTED:

Ord. No. 303, 1987 04/21/87

AMENDED SOURCE: ADOPTED:

Ord. No. 525, 1993 09/21/93

Ord. No. 568, 1995 04/25/95

REPEALED: ADOPTED:

Ord. No. 798, 2006 08/29/06

*Code Reviser’s Note: See CCC 5.100.115 for fees for the Clerk of the Superior Court.

Chapter 5.22
SURCHARGE FOR FUNDING DISPUTE RESOLUTION CENTER

Sections:

5.22.010 Purpose.

5.22.020 Surcharge to be imposed.

5.22.030 Effective date.

5.22.040 Collection and implementation.

5.22.050 Severability.

SOURCE: ADOPTED:

Ord. No. 485, 1992 09/08/92

5.22.010 Purpose.

Chapter 7.75 RCW et seq. authorizes the creation of alternative dispute resolution centers to provide speedy, cost effective, nonjudicial resolutions of disputes. RCW 7.75.035 authorizes the Board of County Commissioners to impose a surcharge on court filing fees for the purpose of funding dispute resolution centers. The monies collected pursuant to this authority must be used solely for dispute resolution centers established under Chapter 7.75 RCW et seq.

5.22.020 Surcharge to be imposed.

A surcharge of $10 shall be imposed on each civil filing fee in District Court. A surcharge of $15 shall be imposed on each filing fee for small claims actions.

5.22.030 Effective date.

The surcharges authorized hereunder shall commence five days after a dispute resolution center has been approved by the Board of County Commissioners pursuant to RCW 7.75.020(2). Upon approval, the Clerk of the Board is directed to forthwith notify the court operations managers for the District Courts of Clallam County of the Board’s approval. Said notification shall be in writing and shall advise the court operations managers of the effective date of the surcharge.

5.22.040 Collection and implementation.

Surcharges imposed shall be collected by the Clerk of the Court and remitted to the County Treasurer for deposit in a separate account to be used solely for dispute resolution centers established under Chapter 7.75 RCW et seq.

5.22.050 Severability.

If any section, subsection, paragraph, sentence, clause, or phrase of this chapter is for any reason held to be invalid or unconstitutional, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this chapter; it being herein expressly declared that this chapter and each section, subsection, paragraph, sentence, clause and phrase thereof would have been adopted irrespective of the fact that any one or more other sections, subsections, paragraphs, sentences, clauses, or phrases be declared invalid or unconstitutional.

Chapter 5.24
CHECK PROCESSING FEE

Sections:

5.24.010 Purpose.

5.24.020 Check processing fee authorized.

5.24.030 Effective date.

SOURCE: ADOPTED:

Ord. No. 161, 1982 03/16/82

AMENDED SOURCE: ADOPTED:

Ord. No. 579, 1995 11/21/95

Ord. No. 685, 2000 03/07/00

5.24.010 Purpose.

Taxpayers’ funds are being expended because of the time and effort on the part of County offices that it is necessary to expend when the County receives a non-negotiable check. It is a convenience to the public to be allowed to make payments in the form of a check. Charging a service fee on checks requiring reprocessing would be to the best interest of Clallam County.

5.24.020 Check processing fee authorized.

County offices are hereby authorized to make a charge of $25 whenever it is necessary to reprocess a non-negotiable check.

5.24.030 Effective date.

This chapter shall take effect ten (10) days after adoption.

Chapter 5.26
FEES FOR JUVENILE DIVERSION SERVICES

Sections:

5.26.010 Purpose.

5.26.020 Assessment of fees.

5.26.030 Services not to be withheld.

SOURCE: ADOPTED:

Ord. No. 526, 1993 10/05/93

5.26.010 Purpose.

Pursuant to the authority granted in Chapter 13.40 RCW (as amended by House Bill 1535 effective July 25, 1993) the Juvenile Court Administrator is authorized to assess fees to cover the costs of the administration and operation of diversion services provided under Chapter 13.40 RCW.

5.26.020 Assessment of fees.

The parent or legal guardian of a juvenile who receives diversion services must pay for the services based on the parent’s or guardian’s ability to pay. The Juvenile Court Administrator shall develop a fair and equitable payment schedule. Payment schedule will be based on the State and Federal poverty guidelines with the range of zero to $100 depending on ability to pay.

5.26.030 Services not to be withheld.

No juvenile who is eligible for diversion as provided in Chapter 13.40 RCW may be denied diversion services based on an inability to pay for the services.

Chapter 5.28
ASSESSMENT LEVIED FOR NOXIOUS WEED CONTROL

Sections:

5.28.010 Purpose and need.

5.28.020 Land classification.

5.28.030 Rate.

5.28.040 Lien against property.

5.28.050 Special fund.

5.28.060 Effective date.

SOURCE: ADOPTED:

Ord. No. 651, 1998 11/03/98

AMENDED SOURCE: ADOPTED:

Ord. No. 655, 1998 12/22/98

Ord. No. 749, 2004 02/17/04

5.28.010 Purpose and need.

The Clallam County Noxious Weed Control Board is organized under Chapter 17.10 RCW to control the spread of noxious weeds in order to protect human health, livestock, wildlife, native habitat, and ecosystem functioning. “Noxious weeds” are those plants which are highly destructive, competitive, or difficult to control by cultural or chemical practices and which are regulated by the State of Washington under Chapter 17.10 RCW and listed under Chapter 16-750 WAC.

The Board states the need for noxious weed control exists within Clallam County. RCW 17.10.240 authorizes the Clallam County Board of Commissioners to levy an assessment against all benefiting land for noxious weed control purposes.

5.28.020 Land classification.

The Clallam County Noxious Weed Control Board has classified land in Clallam County pursuant to the requirements outlined in RCW 17.10.240. The classifications of land subject to assessment are defined as forest and nonforest as provided in Attachment A which by this reference is incorporated herein. The Clallam County Board of Commissioners finds that the public interest will be served by the imposition of the special assessments made under this legislation, and that the special assessments to be imposed on any land will not exceed the special benefit that the land receives or will receive from the activities of the Clallam County Noxious Weed Control Board.

5.28.030 Rate.

An assessment for the Clallam County noxious weed control program of $1.50 per parcel and $0.13 per acre on all property not classified as forest land shall be imposed annually. Under RCW 17.10.240, forest lands may be subject to an annual noxious weed assessment that does not exceed one-tenth of the weighted average of the per acre and per parcel rate levied on other lands that are subject to the weed assessment. Property classified as forest land, as defined in RCW 84.33.035, which is used solely for the planting, growing or harvesting of trees and which is typified, except for a single five (5) year period following clear-cut logging, by canopies so dense as to prohibit the growth of an understory shall be assessed at the rate of $0.15 per parcel and $0.013 per acre.

5.28.040 Lien against property.

The amount of such assessment shall constitute a lien against any property for which the assessment has not been paid by the date it is due, as provided in RCW 17.10.240. A notice of lien shall be sent to each owner of such property.

All liens created shall be collected by the Clallam County Treasurer in the same manner as delinquent real property taxes pursuant to RCW 17.10.240(1), if within thirty (30) days from the date of when the owner is sent notice of the lien, including the amount thereof, the lien remains unpaid and an appeal has not been made pursuant to RCW 17.10.180.

All liens created shall bear interest at the rate of twelve (12) percent per annum and such interest shall accrue as of the date notice of the lien is sent to the property owner.

5.28.050 Special fund.

There is hereby created in the treasury of Clallam County, the noxious weed control fund in which all taxes collected from the assessment herein levied shall be deposited and which shall only be used to support the activities of the Clallam County Noxious Weed Control Board.

5.28.060 Effective date.

This assessment herein levied shall take effect as of January 1, 2000.

Chapter 5.29
FOREST EXCISE TAX

Sections:

5.29.010 Purpose.

5.29.020 Tax imposed.

5.29.030 Tax computation.

5.29.040 Administration and collection.

5.29.050 Timber tax account created.

5.29.060 Statutory references.

5.29.070 Severability.

5.29.080 Repealer.

5.29.100 Effective date.

SOURCE: ADOPTED:

Ord. No. 765, 2004 11/16/04

5.29.010 Purpose.

In 1984, the State Legislature authorized counties to impose a four (4) percent timber excise tax on timber harvested on private lands but not from timber harvested on public lands (Chapter 84.33 RCW). The tax was enacted by Clallam County pursuant to Ordinance 239, 1984.

In 2004, the State Legislature authorized counties to impose a timber excise tax that includes timber harvested from public lands (Chapter 177, Laws of 2004) with the tax rate phased in over ten (10) years and an effective date of January 1, 2005.

There is a five (5) percent tax imposed by the State on timber harvested from private and public lands. The County tax will be credited against the State tax, to maintain the current total rate of five (5) percent without increasing the tax burden imposed on timber harvesters.

5.29.020 Tax imposed.

There is imposed and shall be collected, on and after January 1, 2005, an excise tax on every person in the County engaging in business as a harvester as defined by RCW 84.33.035. The tax shall be paid, collected, and remitted to the Washington State Department of Revenue at the time and in the manner prescribed by RCW 84.33.086.

5.29.030 Tax computation.

The tax shall be equal to the stumpage value of the timber, as defined in RCW 84.33.035, harvested from privately owned land within the County, multiplied by a rate of four (4) percent, and harvested from publicly owned land within the County, multiplied by the following rates:

(1) For timber harvested January 1, 2005, through December 31, 2005, 1.2 percent;

(2) For timber harvested January 1, 2006, through December 31, 2006, 1.5 percent;

(3) For timber harvested January 1, 2007, through December 31, 2007, 1.8 percent;

(4) For timber harvested January 1, 2008, through December 31, 2008, 2.1 percent;

(5) For timber harvested January 1, 2009, through December 31, 2009, 2.4 percent;

(6) For timber harvested January 1, 2010, through December 31, 2010, 2.7 percent;

(7) For timber harvested January 1, 2011, through December 31, 2011, 3.1 percent;

(8) For timber harvested January 1, 2012, through December 31, 2012, 3.4 percent;

(9) For timber harvested January 1, 2013, through December 31, 2013, 3.7 percent;

(10) For timber harvested January 1, 2014, and thereafter, 4.0 percent.

Any harvester, as defined in RCW 84.33.035, incurring less than $50 tax liability in any calendar quarter, is excused from the payment of the tax imposed by CCC 5.29.010, but may be required by the Department of Revenue to file a return even though no tax may be due.

5.29.040 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in