Chapter 3.35


3.35.010    Imposition of sales and use tax.

3.35.020    Rate of tax imposed.

3.35.030    Administration and collection of tax.

3.35.040    Distribution.

3.35.050    Use of tax.

3.35.060    Inspection of records.

3.35.070    Authorizing execution of contract for administration.

3.35.080    Violation – Penalty.

3.35.010 Imposition of sales and use tax.

There is hereby imposed a sales and use tax, as the case may be, as authorized by RCW 82.14.450, upon every taxable event occurring within Whatcom County, except for the retail sales or use of motor vehicles, and the lease of motor vehicles for up to the first 36 months of the lease, are exempt from tax imposed under this section. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 2006-001 Att. A).

3.35.020 Rate of tax imposed.

The rate of the tax imposed shall be one-tenth of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of the use tax). (Ord. 2006-001 Att. A).

3.35.030 Administration and collection of tax.

The administration and collection of tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.450. (Ord. 2006-001 Att. A).

3.35.040 Distribution.

When distributing moneys collected under this section, the State Treasurer shall distribute 60 percent of the moneys to Whatcom County and 40 percent shall be distributed on a per capita basis to cities in the county. (Ord. 2006-001 Att. A).

3.35.050 Use of tax.

Two-thirds of the moneys received by the cities and the county from this tax shall be used by Whatcom County solely for the purpose of providing funds for costs associated with countywide emergency medical services. One-third of the moneys received from this tax shall be used by the cities and the county for criminal justice purposes. “Criminal justice purposes” means additional police protection, mitigation of congested court systems, or relief of overcrowded jails or other local correctional facilities. (Ord. 2006-001 Att. A).

3.35.060 Inspection of records.

Whatcom County hereby consents to the inspection of such records as are necessary to qualify the county by the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 2006-001 Att. A).

3.35.070 Authorizing execution of contract for administration.

The Whatcom County executive is hereby authorized to enter into a contract with the Department of Revenue for the administration and collection of this tax. (Ord. 2006-001 Att. A).

3.35.080 Violation – Penalty.

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor. (Ord. 2006-001 Att. A).