Chapter 3.33
SALES AND USE TAX FOR FUNDING JAILS
Sections:
3.33.010 Additional sales and use tax.
3.33.030 Imposition of sales and use tax.
3.33.050 Administration and collection of tax.
3.33.080 Inspection of records.
3.33.090 Authorizing execution of contract for administration.
3.33.010 Additional sales and use tax.
An additional sales and use tax in the amount of one tenth of one percent is imposed, levied and collected on the occurrence of any taxable event, as more fully set forth in WCC 3.33.030 through 3.33.100. (Ord. 2004-068).
3.33.020 Fund established.
A new fund is hereby established, entitled the Whatcom County jail fund. The fund shall be used for the deposit of, among other money, revenue received from the imposition of the tax authorized hereby, and as the source of funds disbursed for costs associated with financing, designing, acquiring, constructing, equipping, operating, maintaining, remodeling, repairing, reequipping, and improving jail facilities. This fund shall be administered by the Whatcom County executive. (Ord. 2004-068).
3.33.030 Imposition of sales and use tax.
There is hereby imposed a sales and use tax, as the case may be, as authorized by RCW 82.14.350, 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. 2004-068 Att. A).
3.33.040 Rate of tax imposed.
The rate of the tax imposed shall be one-tenth of one percent (0.001) 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. 2004-068 Att. A).
3.33.050 Administration and collection of tax.
The administration and collection of tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.350. (Ord. 2004-068 Att. A).
3.33.060 Distribution.
When distributing moneys collected under this chapter, the State Treasurer shall distribute 100 percent of the moneys to Whatcom County. (Ord. 2004-068 Att. A).
3.33.070 Use of tax.
Moneys received from this tax shall be used by Whatcom County solely for the purpose of providing funds for costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of juvenile detention facilities and jails. (Ord. 2004-068 Att. A).
3.33.080 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. 2004-068 Att. A).
3.33.090 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. 2004-068 Att. A).
3.33.100 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. 2004-068 Att. A).