Chapter 4.24
SALES, USE TAX

Sections:

4.24.005    Sales, use tax.

4.24.015    City sales and use tax credit.

4.24.026    Additional tax.

4.24.036    City sales and use tax credit -- Additional tax.

4.24.055    Administration and collection.

4.24.060    Allocation of certain sales and use tax revenues.

4.24.110    Additional tax for criminal justice--Imposition -- Collection.

4.24.120    Additional tax for criminal justice -- Rate.

4.24.130    Additional tax for criminal justice -- Administration -- Violations.

4.24.140    Additional tax for criminal justice purposes -- Distribution -- Purpose.

4.24.600    Effective date.

4.24.900    Severability.

4.24.005 Sales, use tax.

Pursuant to RCW 82.14.030(1), there is hereby imposed a sales and use tax, as the case may be, collectible from those persons who are taxable by the state pursuant to chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event defined in such statutes within the Snohomish county. The rate of such tax shall be five-tenths of one percent of the selling price (in case of a sales tax) or value of the article used (in case of a use tax). This tax is a continuation of the tax previously charged under section 1 of the resolution adopted November 23, 1970, and previously codified in SCC 4.24.010.

(Ord. 82-041 § 3, adopted May 6, 1982).

4.24.015 City sales and use tax credit.

There shall be allowed against the tax imposed by SCC 4.24.005 a credit for the full amount of any sales or use tax imposed upon the same taxable event upon which a tax is imposed under SCC 4.24.005.

(Ord. 82-041 § 3, adopted May 6, 1982).

4.24.026 Additional tax.

Pursuant to RCW 82.14.030(2) there is hereby imposed an additional sales and use tax to be collected upon the same taxable events upon which the tax provided by SCC 4.24.005 is levied, such tax to be collectible from those persons who are taxable by the state pursuant to chapters 82.08 and 82.12 RCW upon the occurrence of any such taxable event within the county. The rate of such additional tax imposed by the county shall be five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of use tax). In the event a city within Snohomish county imposes a sales or use tax under RCW 82.02.030(2), the county shall receive 15 percent of the city tax.

(Added Ord. 85-047, § 3, May 22, 1985).

*Code reviser’s note: SCC 4.24.026 and 4.24.036 become effective on Oct. 1, 1985 (Ord. 85-058, adopted June 28, 1985).

4.24.036 City sales and use tax credit -- Additional tax.

In accordance with RCW 82.02.040 a credit shall be allowed against the tax imposed by SCC 4.24.026 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 the county under SCC 4.24.026.

(Added Ord. 85-047, § 4, May 22, 1985).

*Code reviser’s note: SCC 4.24.026 and 4.24.036 become effective on Oct. 1, 1985 (Ord. 85-058, adopted June 28, 1985).

4.24.055 Administration and collection.

The administration and collection of any tax imposed by the charter shall be in accord with the provisions of chapters 82.08, 82.12 and 82.14 RCW, and subject to such regulations, contract and inspection as are required by the department of revenue for the administration of such taxes.

(Ord. 82-041 § 3, adopted May 6, 1982).

4.24.060 Allocation of certain sales and use tax revenues.

(1) Pursuant to RCW 36.33.010, all revenues from the sales and use taxes imposed by SCC 4.24.005 and 4.24.026 shall be credited upon receipt to the general fund created by SCC 4.07.010 except as provided in subsection (2) of this section.

(2) Each calendar year an allocation of revenues from the sales and use taxes imposed by SCC 4.24.005 and 4.245.026 in the amount of $350,000 shall be credited upon receipt to the data processing capital improvement fund created by SCC 4.66.010.

(Added by Amended Ord. 10-108, Nov. 22, 2010, Eff date Jan. 1, 2011)

4.24.110 Additional tax for criminal justice--Imposition -- Collection.

Pursuant to the authority granted by and pursuant to the terms of chapter 1, section 901, 1990 laws of Washington, second extraordinary session, there shall be fixed and imposed an additional sales and use tax as the case may be, for criminal justice purposes, upon every taxable event as defined in chapters 82.08 and 82.12 RCW within the county. The tax shall be imposed and collected pursuant to chapters 82.08 and 82.12 RCW.

(Added Ord. 90-143, September 26, 1990).

4.24.120 Additional tax for criminal justice -- Rate.

The rate of tax imposed by SCC 4.24.110 shall be one-tenth of one percent of the selling price (in the case of sales tax) or value of the article (in the case of the use tax).

(Added Ord. 90-143, September 26, 1990).

4.24.130 Additional tax for criminal justice -- Administration -- Violations.

The provisions of SCC 4.24.055 apply to the additional tax imposed by SCC 4.24.110.

(Added Ord. 90-143, September 26, 1990).

4.24.140 Additional tax for criminal justice purposes -- Distribution -- Purpose.

Pursuant to chapter 1, section 901, 1990 laws of Washington, second extraordinary session, the tax collected pursuant to SCC 4.24.110 shall be distributed as follows:

(1) Ten percent to the county.

(2) The remainder shall be distributed to the county and to the cities within the county rateably based upon population as determined by the office of financial management. In making the distribution based on population, the county shall receive that portion that the unincorporated population of the county bears to the total population of the county and each city shall receive that portion that the city incorporated population bears to the total county population.

Money distributed pursuant to this section shall be expended exclusively for criminal justice purposes and shall not be used to replace or supplant existing funding.

(Added Ord. 90-143, September 26, 1990).

4.24.600 Effective date.

This chapter shall take effect on July 1, 1982.

(Ord. 82-041 § 3, adopted May 6, 1982).

4.24.900 Severability.

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

(Ord. 82-041 § 3, adopted May 6, 1982).