Chapter 3.15
DISTRESSED COUNTY SALES AND USE TAX

Sections:

3.15.010    Sales or use tax.

3.15.020    Tax rate.

3.15.030    Credit provision.

3.15.040    Administration and collection of tax.

3.15.050    Use of proceeds.

3.15.055    Reporting.

3.15.060    Referendum procedure.

3.15.070    Effective date and expiration date.

3.15.010 Sales or use tax.

Pursuant to Chapter 366, Law of 1997, there is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within Adams County. The tax shall be imposed upon and collected pursuant to RCW Chapter 82.08 or 82.12. The tax imposed by this section is in addition to that imposed under Chapter 3.16, et seq. (Ord. O-5-98 § 1 (part))

3.15.020 Tax rate.

Effective immediately upon approval and publication as required by law, the rate of sales and use tax imposed by Section 3.15.010 shall be .09 percent of the selling price or value of the article used. (Ord. O-04-08 § 1: Ord. O-2-99 § 1: Ord. O-5-98 § 1 (part))

3.15.030 Credit provision.

The tax imposed by Section 3.15.010 shall be credited against the amount of sales or use tax due to the state upon the same taxable event under RCW Chapter 82.08 or 82.12. (Ord. O-5-98 § 1 (part))

3.15.040 Administration and collection of tax.

The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The chairman of the board of county commissioners 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 tax. (Ord. O-5-98 § 1 (part))

3.15.050 Use of proceeds.

The proceeds from the tax imposed by Section 3.15.010 shall be deposited in a special fund in Adams County created and known as the “distressed county public facilities fund” fund No. 122. Moneys deposited in 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 or to pay or secure the payment of all or any portion of general obligation or revenue bonds issued for such purposes.

Moneys collected under Section 3.15.020 shall not only be used to finance public facilities serving economic development purposes in rural counties, but also to finance personnel in economic development offices. (Ord. O-04-08 § 2; Ord. O-5-98 § 1 (part))

3.15.055 Reporting.

The county shall report the list of new projects begun during the fiscal year and of expenditures during the fiscal year on projects begun in a previous year to the State Auditor within one hundred fifty days after the close of each fiscal year. (Ord. O-04-08 § 3)

3.15.060 Referendum procedure.

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 Adams County auditor. (Ord. O-5-98 § 1 (part))

3.15.070 Effective date and expiration date.

This chapter shall take effect September 1, 1998 and shall expire September 1, 2023. (Ord. O-5-98 § 1 (part))