Chapter 3.10
SALES AND USE TAX FOR CRIMINAL JUSTICE PURPOSES

Sections:

3.10.010    Imposed.

3.10.020    Rate.

3.10.030    Additional tax.

3.10.040    Administration and collection.

3.10.050    Allocation.

3.10.060    Use.

3.10.070    Authority to contract for administration.

3.10.080    Consent to inspection of records.

3.10.090    Violation – Penalty.

3.10.100    Effective date – Expiration date.

3.10.110    Referendum procedure.

3.10.010 Imposed.

There is imposed a sales and use tax, as the case might be, as authorized by Washington Laws 1993, 1st SP, Sess., Chapter 21 (ESSB 5521), upon every taxable event, as defined by RCW 82.14.020, occurring within the county. 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. (Ord. 93-7 § 1, 1993).

3.10.020 Rate.

The rate of tax imposed by OCC 3.10.010 shall be one-tenth of one percent of the selling price (in the case of sales tax), or value of article used (in the case of a use tax). (Ord. 93-7 § 2, 1993).

3.10.030 Additional tax.

The tax imposed under this chapter shall be in addition to any other taxes authorized by law. (Ord. 93-7 § 3, 1993).

3.10.040 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 93-7 § 4, 1993).

3.10.050 Allocation.

The Washington State Treasurer shall distribute 10 percent of the moneys collected under the provisions of this chapter to Okanogan County. The remainder of the moneys collected under this chapter shall be distributed to Okanogan County, and cities within Okanogan County ratably based on population as last determined by the Washington State Office of Financial Management. In making the distribution based on population, Okanogan County shall receive that proportion that the unincorporated population of Okanogan County bears to the total population of Okanogan County and each city within Okanogan County shall receive that proportion that the city incorporated population bears to the total county population. (Ord. 93-7 § 9, 1993).

3.10.060 Use.

Moneys received from the tax imposed under this chapter shall be expended exclusively for criminal justice purposes, and shall not be used to replace or supplant existing funding. “Criminal justice purposes” are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs and which includes domestic violence services such as those provided by domestic violence programs, community advocates and legal advocates as defined in RCW 70.123.020. (Ord. 93-7 § 10, 1993).

3.10.070 Authority to 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 Washington State Department of Revenue, pursuant to RCW 82.32.330. (Ord. 93-7 § 6, 1993).

3.10.080 Consent to inspection of records.

The county consents to the inspection of such records as are deemed necessary to qualify the county for inspection of records of the Washington State Department of Revenue, pursuant to RCW 82.32.330. (Ord. 93-7 § 5, 1993).

3.10.090 Violation – Penalty.

Any person who fails or refuses to collect the tax as required under the terms of this chapter with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either directly or indirectly, and any buyer who refuses to pay any tax due under this chapter, shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by imprisonment in the county jail for a maximum term fixed by the court of not more than 90 days, or by a fine in the amount fixed by the court of not more than $1,000, or by both such imprisonment and fine; provided, however, the penalty provided for under the terms of this section shall be in addition to any other provisions provided for in Chapters 82.08 and 82.14 RCW. (Ord. 93-7 § 7, 1993).

3.10.100 Effective date – Expiration date.

This chapter shall take effect at 12:01 a.m., January 1, 1994. This chapter shall be effective until the same is repealed by formal action of the board of county commissioners of Okanogan County. (Ord. 93-7 § 8, 1993).

3.10.110 Referendum procedure.

This chapter shall be subject to the referendum procedure to repeal the tax as provided for in RCW 82.14.036. The clerk of the board of county commissioners of Okanogan County shall be the filing officer as provided for in RCW 82.14.036. (Ord. 93-7 § 12, 1993).