Chapter 3.34


3.34.010    Sales or use tax imposed.

3.34.020    Tax rate.

3.34.030    Credit provision.

3.34.040    Administration and collection of tax.

3.34.050    Deposit and use of proceeds.

3.34.060    Filing officer defined.

3.34.070    Effective date and expiration date.

3.34.080    Severability.

3.34.010 Sales or use tax imposed.

Pursuant to RCW 82.14.370, there is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within Whatcom County. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapter 82.08 or 82.12 RCW. The tax imposed by this section is in addition to that imposed under Chapter 3.32 WCC and shall take effect immediately upon approval, and shall expire July 31, 2032. (Ord. 2015-030 Exh. A; Ord. 99-032).

3.34.020 Tax rate.

The rate of the tax imposed by this chapter on each taxable event shall be 0.04 percent through December 31, 1999, 0.08 percent beginning January 1, 2000, through July 31, 2007, 0.09 percent beginning August 1, 2007, through July 31, 2032, applied to the selling price or value of the article used, as the case may be. (Ord. 2015-030 Exh. A; Ord. 2007-035 Exh. A; Ord. 99-032).

3.34.030 Credit provision.

The amount of tax so determined and collected shall be deducted, as provided in RCW 82.14.370 (2), from the amount of tax otherwise required to be collected or paid over to the State Department of Revenue under Chapter 82.08 or 82.12 RCW. (Ord. 99-032).

3.34.040 Administration and collection of tax.

The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The Whatcom County executive is authorized and directed to execute any contracts with the Department of Revenue that may be necessary to provide for the administration or collection of the tax. (Ord. 99-032).

3.34.050 Deposit and use of proceeds.

The proceeds of the tax imposed by this chapter, and any interest of other accretions thereon, shall be deposited and credited to a special fund in Whatcom County to be known as the “capital improvement fund,” which is hereby created. Expenditures from such fund shall be used only for the purposes authorized by the laws of the state of Washington including, but not limited to, the cost of construction, acquisition, or operation of public facilities in Whatcom County, or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purposes as provided for in RCW 82.14.370(3). (Ord. 99-032).

3.34.060 Filing officer defined.

The term “filing officer” as used in RCW 82.14.036, to the extent such term shall apply to the tax imposed under this chapter, shall mean the Whatcom County auditor. (Ord. 99-032).

3.34.070 Effective date and expiration date.

The ordinance codified in this chapter shall take effect immediately upon approval, and shall expire on July 31, 2032. (Ord. 2015-030 Exh. A; Ord. 99-032).

3.34.080 Severability.

The provisions of this chapter are intended to be severable. If any provision hereof or the application thereof to any person is hereafter determined to be invalid, such determination shall not affect the operation of any of the other provisions nor the application thereof to other persons. (Ord. 99-032).