Chapter 3.22
ADDITIONAL SALES AND USE TAX

Sections:

3.22.010    Sales or use tax imposed.

3.22.020    Tax rate.

3.22.030    Credit provision.

3.22.040    County’s share of revenues.

3.22.050    Administration and collection of tax.

3.22.060    Consent to inspection of records.

3.22.070    Penalties.

3.22.080    Referendum procedure.

3.22.090    Effective date.

3.22.100    Severability.

3.22.010 Sales or use tax imposed.

There is hereby imposed a sales or use tax, as the case may be, 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 that imposed under Ordinance No. 2171 and Chapter 3.20 CCC. [Ord. 96-223, § 1, 12-23-96; Ord. 92-016, § 1, 2-18-92.]

3.22.020 Tax rate.

Effective April 1, 1997, the rate of the tax imposed by CCC 3.22.010 shall be five-tenths of one percent of the selling price or value of the article used, as the case may be. [Ord. 96-223, § 2, 12-23-96; Ord. 92-016, § 2, 2-18-92.]

3.22.030 Credit provision.

There shall be allowed against the tax imposed by CCC 3.22.010 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 the tax imposed by CCC 3.22.010. [Ord. 96-223, § 3, 12-23-96; Ord. 92-016, § 3, 2-18-92.]

3.22.040 County’s share of revenues.

Cowlitz County’s share of revenues from any tax imposed under RCW 82.14.030(2) by any city within the county shall be as provided by state law. [Ord. 96-223, § 4, 12-23-96; Ord. 92-016, § 4, 2-18-92.]

3.22.050 Administration and collection of tax.

The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The Chairman 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. 96-223, § 5, 12-23-96; Ord. 92-016, § 5, 2-18-92.]

3.22.060 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. 96-223, § 6, 12-23-96; Ord. 92-016, § 6, 2-18-92.]

3.22.070 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. 96-223, § 7, 12-23-96; Ord. 92-016, § 7, 2-18-92.]

3.22.080 Referendum procedure.

This chapter is subject to the referendum procedures of RCW 82.14.036. The term “filing officer” as used in RCW 82.14.036 shall mean the Cowlitz County Auditor. [Ord. 96-223, § 8, 12-23-96; Ord. 92-016, § 8, 2-18-92.]

3.22.090 Effective date.

The ordinance codified in this chapter shall take effect April 1, 1997. However, upon the timely filing of a referendum petition under RCW 82.14.036 the effective date of said ordinance shall be postponed, and the new effective date shall be determined as follows:

A. If the petitioner fails to file petitions bearing necessary signatures within the time allowed by law, said ordinance shall take effect 10 days after the Cowlitz County Auditor issues a certificate to that effect;

B. If at a referendum election the tax imposed by this chapter is not rejected, said ordinance shall take effect 10 days after the results of the election are certified; and

C. If at a referendum election the tax imposed by this chapter is rejected, this chapter shall be deemed repealed immediately upon the certification of the results of the election. [Ord. 96-223, § 9, 12-23-96; Ord. 92-016, § 9, 2-18-92.]

3.22.100 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. [Ord. 96-223, § 10, 12-23-96; Ord. 92-016, § 10, 2-18-92.]