Chapter 3.19
SALES AND USE TAX FOR CHEMICAL DEPENDENCY OR MENTAL HEALTH TREATMENT SERVICES OR THERAPEUTIC COURTS

Sections:

3.19.010    Imposition of sales or use tax.

3.19.020    Tax rate.

3.19.030    Establishment of chemical dependency/mental health program fund.

3.19.040    Use of funds.

3.19.050    Administration and collection of tax.

3.19.060    Consent to inspection of records.

3.19.070    Penalties.

3.19.080    Repealed.

3.19.090    Expiration date.

3.19.010 Imposition of sales or use tax.

There is hereby imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.460, upon every taxable event, as defined in RCW 82.14.020, occurring within Cowlitz County. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapter 82.08 or 82.12 RCW. The tax imposed by this section is in addition to taxes imposed under Chapters 3.20 through 3.23 CCC. [Ord. 12-170 § 1, 12-11-12.]

3.19.020 Tax rate.

The rate of the tax imposed by CCC 3.19.010 shall be one-tenth of one percent of the selling price or value of the article used, as the case may be. [Ord. 12-170 § 1, 12-11-12.]

3.19.030 Establishment of chemical dependency/mental health program fund.

There is hereby created a special revenue fund to provide a mechanism to collect, track and budget revenues and expenditures as follows: the chemical dependency/mental health program fund. Monies collected pursuant to this chapter shall be deposited into this fund by the Cowlitz County Treasurer, as well as investment income or other income of the fund. [Ord. 12-170 § 1, 12-11-12.]

3.19.040 Use of funds.

The resources of the chemical dependency/mental health program fund shall be used solely for the purpose of providing for the operation or delivery of chemical dependency or mental health treatment programs and services and for the operation or delivery of therapeutic court programs and services as allowed by state law. For the purposes of this section, “programs and services” includes, but is not limited to, treatment services, case management, and housing that are a component of a coordinated chemical dependency or mental health treatment program or service. [Ord. 12-170 § 1, 12-11-12.]

3.19.050 Administration and collection of tax.

The tax imposed by this chapter shall be administered and collected in accordance with Chapter 82.14 RCW. The Chair of the Board of County Commissioners is authorized and directed to execute any contracts with the Department of Revenue that may be necessary to provide for the administration or collection of the tax. [Ord. 12-170 § 1, 12-11-12.]

3.19.060 Consent to inspection of records.

Cowlitz County 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. [Ord. 12-170 § 1, 12-11-12.]

3.19.070 Penalties.

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. [Ord. 12-170 § 1, 12-11-12.]

3.19.080 Effective date.

Repealed by Ord. 17-119. [Ord. 12-170 § 1, 12-11-12.]

3.19.090 Expiration date.

This chapter and the imposition of its tax shall expire on March 31, 2022. [Ord. 17-119 § 1, 12-5-17; Ord. 12-170 § 1, 12-11-12.]