Chapter 3.38


3.38.010    Imposed.

3.38.020    Rate.

3.38.030    Administration – Collection.

3.38.040    Distribution.

3.38.050    Use.

3.38.060    Records inspection.

3.38.070    Authorizing execution of contract for administration.

3.38.080    Referendum procedure.

3.38.090    Violation – Penalty.

3.38.010 Imposed.

There is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.340, upon every taxable event 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 Chapters 82.08 and 82.12 RCW. (Ord. 99-072 Att. A).

3.38.020 Rate.

The rate of tax imposed shall be one-tenth of one percent of the selling price (in the case of the sales tax) or value of the article used (in the case of the use tax). (Ord. 99-072 Att. A).

3.38.030 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. 99-072 Att. A).

3.38.040 Distribution.

When distributing moneys collected under this chapter, the State Treasurer shall distribute 10 percent of the moneys to Whatcom County. The remainder of the moneys collected under this chapter shall be distributed to the cities and towns within Whatcom County, ratably based on population as last determined by the office of financial management. In making the distribution based on population, Whatcom County shall receive that proportion that the unincorporated population of the county bears to the total population of the county and the cities and towns shall receive that proportion the cities or town incorporated population bears to the total county population. (Ord. 99-072 Att. A).

3.38.050 Use.

Moneys received from this tax shall be used by Whatcom County, and the cities and towns within Whatcom County exclusively for criminal justice purposes as defined in RCW 82.14.340 and shall not be used to replace or supplant existing funding. (Ord. 99-072 Att. A).

3.38.060 Records inspection.

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. 99-072 Att. A).

3.38.070 Authorizing execution of contract for administration.

The Whatcom County executive is hereby authorized to enter into a contract with the State Department of Revenue for the administration and collection of this tax. (Ord. 99-072 Att. A).

3.38.080 Referendum procedure.

The ordinance codified in this chapter shall be subject to the referendum procedure set forth in RCW 82.14.036. The Whatcom County auditor is the designated filing officer. (Ord. 99-072 Att. A).

3.38.090 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. 99-072 Att. A).