Chapter 5.06
ADDITIONAL SALES OR USE TAX

Sections:

5.06.010    Imposition of sales or use tax.

5.06.020    Rate of tax imposed.

5.06.030    Administration and collection of tax.

5.06.040    Credit provision.

5.06.050    Consent to inspection of records.

5.06.060    Authorizing execution of contract for administration.

5.06.070    Referendum procedure.

5.06.080    Penalty.

5.06.090    Effective date.

5.06.100    Severability.

SOURCE:    ADOPTED:

Ord. 266    05/21/85

AMENDED SOURCE:    ADOPTED:

Ord. 901    05/12/15

Ord. 906    01/26/16

5.06.010 Imposition of sales or use tax.

There is hereby levied a sales or use tax, as the case may be, as authorized by Laws of 1982, 1st Extraordinary Session, Chap. 49, Section 17(2) and RCW 82.14.030(2), upon every taxable event, as therein provided, occurring within the County of Clallam. 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. The sales and use tax imposed under this chapter shall be in addition to that sales and use tax imposed under Chapter 5.04 CCC, as authorized by RCW 82.14.030(1).

5.06.020 Rate of tax imposed.

The rate of the tax imposed by CCC 5.06.010 shall be five-tenths of one percent of the selling price (in case of the sales tax) or value of the article used (in the case of the use tax); provided, however, that if the sales or use tax imposed under this chapter is equal to or greater than the rates imposed under RCW 82.14.030(2) as authorized by Laws of 1982, 1st Extraordinary Session, Chap. 49, Section 17(2), by any city within the County, the County shall receive 15 percent of the city tax; provided further, that if the rate provided in this chapter, as hereafter amended, is less than the rate imposed under RCW 82.14.030(2), by any city within the County, the County shall receive that amount of revenue from such city tax equal to 15 percent of the rate of tax imposed by the County under this chapter.

5.06.030 Administration and collection of tax.

The administration and collection of tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.

5.06.040 Credit provision.

There shall be allowed against the tax imposed by this chapter a credit for the full amount of any city sales or use tax imposed under RCW 82.14.030(2) upon the same taxable event, up to the amount of tax imposed by the County hereunder.

5.06.050 Consent to inspection of records.

The County of Clallam hereby consents to the inspection of such records as are necessary to qualify the County for inspection of records by the Department of Revenue, pursuant to RCW 82.32.330.

5.06.060 Authorizing execution of contract for administration.

The chairman of the Board of County Commissioners of Clallam County or a majority of the Board is hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax.

5.06.070 Referendum procedure.

The ordinance codified in this chapter shall be subject to approval or rejection by the voters under the referendum procedures provided in the Laws of 1983, Regular Session, Chap. 99, Sec. 2. Any referendum petition to repeal the tax or alter the tax rate imposed by this chapter shall be filed with the Clerk of the Board within seven days of passage of the ordinance codified in this chapter. Within 10 days, the Clerk of the Board shall confer with the petitioner concerning form and style of the petition, issue an identification number for the petition, and the Prosecuting Attorney shall write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure results in the tax being imposed and a negative answer to the question and a negative vote on the measure results in the tax not being imposed. The petitioner shall be notified of the identification number and ballot title within this 10-day period.

After this notification, the petitioner shall have 30 days in which to secure on petition forms the signatures of not less than 15 percent of the registered voters of the County and to file the signed petitions with the Clerk of the Board. Each petition form shall contain the ballot title and the full text of the measure to be referred. The Clerk of the Board shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the Clerk of the Board shall submit the referendum measure to Clallam County voters at a general or special election held on one of the dates provided in RCW 29.13.010 or as determined by the Clallam County Commissioners, which election shall not take place later than 120 days after the signed petition has been filed with the Clerk of the Board.

5.06.080 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.

5.06.090 Effective date.

This chapter shall take effect April 1, 2016.

5.06.100 Severability.

If any part of provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected.