Chapter 3.32


3.32.010    Imposed.

3.32.020    Rate.

3.32.030    Credit for tax imposed by city.

3.32.040    Administration – Collection.

3.32.050    Administration and collection – Executive authority.

3.32.060    Records inspection.

3.32.070    Tax in addition to other taxes.

3.32.080    Violation – Penalty.

3.32.090    Special initiative.

3.32.010 Imposed.

There is imposed a sales and use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, within Whatcom County. The tax shall be imposed and collected pursuant to RCW Chapters 82.08 and 82.12. (Ord. 82-68 § 1).

3.32.020 Rate.

The rate of tax imposed by Section 3.32.010 shall be five-tenths of one percent of the selling price (in the case of the sales tax) or value of the article used (in the case of use tax). (Ord. 84-101 § 2; Ord. 82-68 § 2).

3.32.030 Credit for tax imposed by city.

A credit shall be allowed against the tax imposed by this chapter 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 additional tax imposed by the county under this chapter. (Ord. 82-68 § 3).

3.32.040 Administration – 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. 82-68 § 4).

3.32.050 Administration and collection – Executive authority.

The county executive is authorized to enter into a contract with the State Department of Revenue for administration and collection of this tax. (Ord. 82-68 § 5).

3.32.060 Records inspection.

The county consents to the inspection of such records as are necessary to qualify the county for inspection of records by the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 82-68 § 6).

3.32.070 Tax in addition to other taxes.

The tax imposed by this chapter shall be in addition to all such taxes previously imposed by the county. (Ord. 82-68 § 7).

3.32.080 Violation – Penalty.

Any seller who fails or refuses to collect the tax as required, 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 fined not more than $500.00 or imprisoned for not more than six months, or both. (Ord. 82-68 § 8).

3.32.090 Special initiative.

Pursuant to state law (Chapter 49, Section 19, Laws of 1982, First Extraordinary Session), there is created a special initiative. Any legal voter, or organization of legal voters of Whatcom County, may file a special initiative proposal against this chapter with the county auditor. Thereafter, the procedure implementing the special initiative shall conform to the requirements for initiatives set forth in the County Home Rule Charter, Section 5.40. (Ord. 82-86; Ord. 82-68 § 9).


Prior legislation: prior code §§ 4.48.010, 4.48.020, 4.48.030, 4.48.040 and 4.48.050.