Chapter 4.29
EXCISE TAX ON TIMBER HARVESTING

Sections:

4.29.010    Tax Imposed.

4.29.020    Determination of tax.

4.29.030    Administration and collection.

4.29.040    Timber tax account.

4.29.050    State access to records.

4.29.010 Tax Imposed.

There is imposed and shall be collected, on and after January 1, 2005, an excise tax on every person in the county engaging in business as a harvester as defined by RCW 84.33.035. The tax shall be paid, collected and remitted to the department of revenue of the State of Washington at the time and in the manner prescribed by RCW 84.33.086.

(Added Ord. 04-111, November 22, 2004, Eff date Jan. 1, 2005)

4.29.020 Determination of tax.

The tax shall be equal to the stumpage value of the timber, as defined in RCW 84.33.035, harvested from privately-owned land within the county, multiplied by a rate of 4 percent, and such timber harvested from publicly-owned land within the county, multiplied by the following rates:

(a) For timber harvested January 1, 2005, through December 31, 2005, 1.2 percent;

(b) For timber harvested January 1, 2006, through December 31, 2006, 1.5 percent;

(c) For timber harvested January 1, 2007, through December 31, 2007, 1.8 percent;

(d) For timber harvested January 1, 2008, through December 31, 2008, 2.1 percent;

(e) For timber harvested January 1, 2009, through December 31, 2009, 2.4 percent;

(f) For timber harvested January 1, 2010, through December 31, 2010, 2.7 percent;

(g) For timber harvested January 1, 2011, through December 31, 2011, 3.1 percent;

(h) For timber harvested January 1, 2012, through December 31, 2012, 3.4 percent;

(i) For timber harvested January 1, 2013, through December 31, 2013, 3.7 percent;

(j) For timber harvested January 1, 2014, and thereafter, 4.0 percent.

Any harvester, as defined in RCW 84.33.035, whose tax amount in any calendar quarter, calculated as set forth above, is less than $50.00, is exempt from the payment of the tax imposed by section 4.29.010 for that quarter, but such harvester may be required by the state department of revenue to file a return even though no tax may be due.

(Added Ord. 04-111, November 22, 2004, Eff date January 1, 2005)

4.29.030 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 84.33 RCW.

(Added Ord. 04-111, November 22, 2004, Eff date January 1, 2005)

4.29.040 Timber tax account.

There is created a county timber tax account for deposit of moneys distributed to the county as provided by RCW 84.33.081(1). Moneys received from the state department of revenue shall be distributed to taxing districts in the county by the county treasurer as required by RCW 84.33.081. Moneys in the county timber tax account retained by the county shall be used in the manner and for the purposes authorized by RCW 84.33.081.

(Added Ord. 04-111, November 22, 2004, Eff date January 1, 2005)

4.29.050 State access to records.

The county treasurer shall provide the state department of revenue such facts and information and to permit the department to inspect the countys records in connection with the imposition, collection and administration of the tax imposed by section 4.29.010, as may be necessary to facilitate the administration of the tax and insure the correct distribution of its proceeds as provided by RCW Chapter 84.33.

(Added Ord. 04-111, November 22, 2004, Eff date January 1, 2005)