Chapter 5.29
FOREST EXCISE TAX

Sections:

5.29.010    Purpose.

5.29.020    Tax imposed.

5.29.030    Tax computation.

5.29.040    Administration and collection.

5.29.050    Timber tax account created.

5.29.060    Statutory references.

5.29.070    Severability.

5.29.080    Repealer.

5.29.100    Effective date.

SOURCE:    ADOPTED:

Ord. 765    11/16/04

5.29.010 Purpose.

In 1984, the State Legislature authorized counties to impose a four (4) percent timber excise tax on timber harvested on private lands but not from timber harvested on public lands (Chapter 84.33 RCW). The tax was enacted by Clallam County pursuant to Ordinance 239, 1984.

In 2004, the State Legislature authorized counties to impose a timber excise tax that includes timber harvested from public lands (Chapter 177, Laws of 2004) with the tax rate phased in over ten (10) years and an effective date of January 1, 2005.

There is a five (5) percent tax imposed by the State on timber harvested from private and public lands. The County tax will be credited against the State tax, to maintain the current total rate of five (5) percent without increasing the tax burden imposed on timber harvesters.

5.29.020 Tax imposed.

There is imposed and shall be collected, on and after January 1, 2005, an excise tax on every person in the County engaging in business as a harvester as defined by RCW 84.33.035. The tax shall be paid, collected, and remitted to the Washington State Department of Revenue at the time and in the manner prescribed by RCW 84.33.086.

5.29.030 Tax computation.

The tax shall be equal to the stumpage value of the timber, as defined in RCW 84.33.035, harvested from privately owned land within the County, multiplied by a rate of four (4) percent, and harvested from publicly owned land within the County, multiplied by the following rates:

(1) For timber harvested January 1, 2005, through December 31, 2005, 1.2 percent;

(2) For timber harvested January 1, 2006, through December 31, 2006, 1.5 percent;

(3) For timber harvested January 1, 2007, through December 31, 2007, 1.8 percent;

(4) For timber harvested January 1, 2008, through December 31, 2008, 2.1 percent;

(5) For timber harvested January 1, 2009, through December 31, 2009, 2.4 percent;

(6) For timber harvested January 1, 2010, through December 31, 2010, 2.7 percent;

(7) For timber harvested January 1, 2011, through December 31, 2011, 3.1 percent;

(8) For timber harvested January 1, 2012, through December 31, 2012, 3.4 percent;

(9) For timber harvested January 1, 2013, through December 31, 2013, 3.7 percent;

(10) For timber harvested January 1, 2014, and thereafter, 4.0 percent.

Any harvester, as defined in RCW 84.33.035, incurring less than $50 tax liability in any calendar quarter, is excused from the payment of the tax imposed by CCC 5.29.010, but may be required by the Department of Revenue to file a return even though no tax may be due.

5.29.040 Administration and collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 84.33 RCW and all sections of Chapter 82.32 RCW, except RCW 82.32.045 and 82.32.270, shall apply with reference to the taxes imposed under this chapter.

5.29.050 Timber tax account created.

There is created a County timber tax account for deposit of monies distributed to the County as provided by RCW 84.33.081(1).

5.29.060 Statutory references.

All statutory references herein are as now or hereafter amended by the Legislature.

5.29.070 Severability.

If any section, subsection, paragraph, sentence, clause, or phrase of this chapter is for any reason held to be invalid or unconstitutional, it shall not affect the remaining portions of this chapter. It being herein expressly declared that this chapter and each section, subsection, paragraph, sentence, clause and phrase thereof would have been adopted irrespective of the fact that one or more other sections, subsections, paragraphs, sentences, clauses, or phrases be declared invalid or unconstitutional.

5.29.080 Repealer.

Ordinance 239, 1984, is hereby repealed.

5.29.100 Effective date.

This chapter shall take effect January 1, 2005.