Chapter 3.09
ADDITIONAL SALES OR USE TAX

Sections:

3.09.010    Levied.

3.09.020    Rate.

3.09.030    Administration and collection.

3.09.040    Credit provision.

3.09.050    Consent to inspection of records.

3.09.060    Authorization to execute contract for administration.

3.09.070    Referendum procedure.

3.09.010 Levied.

There is levied a sales and use tax, as the case may be, as authorized by Laws of 1982, 1st Ex. Sess., Chapter 49, Section 17(2) and RCW 82.12.030(2), upon every taxable event, as therein provided, occurring within the county of Okanogan. 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 as authorized by RCW 82.14.030(1). (Ord. 86-4 § 1, 1986).

3.09.020 Rate.

The rate of the tax imposed by OCC 3.09.010 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 Ex. Sess., Chapter 49, Section 17(2), by any city within the county, the county shall receive 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 82.14.080(2), by any city within the county, the county shall receive that amount of revenue from such city tax equal to 15 percent of the rate of tax imposed by the county under this chapter. (Ord. 86-4 § 2, 1986).

3.09.030 Administration and collection.

The administration and collection of tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 86-4 § 3, 1986).

3.09.040 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 under this chapter. (Ord. 86-4 § 4, 1986).

3.09.050 Consent to inspection of records.

The county of Okanogan 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. 86-4 § 5, 1986).

3.09.060 Authorization to execute contract for administration.

The chairman of the board of county commissioners of Okanogan County or a majority of the board is authorized to enter into a contract with the Department of Revenue for the administration of the additional sales or use tax. (Ord. 86-4 § 6, 1986).

3.09.070 Referendum procedure.

This chapter shall be subject to approval or rejection by the voters under the referendum procedures provided in Section 3, Chapter 99, Laws of 1983, Regular Session, RCW 82.46.021. (Ord. 86-4 § 7, 1986).