Chapter 5.30
DISTRESSED COUNTY SALES TAX CREDIT

Sections:

5.30.010    Sales or use tax.

5.30.020    Tax rate.

5.30.030    Credit provision.

5.30.040    Administration and collection of tax.

5.30.050    Use of proceeds.

5.30.060    Effective date and expiration date.

5.30.070    Severability.

SOURCE:    ADOPTED:

Ord. 634    05/05/98

AMENDED SOURCE:    ADOPTED:

Ord. 669    06/15/99

5.30.010 Sales or use tax.

Pursuant to Chapter 366, Laws of 1997, and Chapter 311, Laws of 1999, there is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within Clallam 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 or 82.12 RCW. The tax imposed by this section is in addition to other taxes authorized by law.

5.30.020 Tax rate.

Effective July 1, 1998, the rate of the tax imposed shall be 0.04 percent of the selling price or value of the article used, as the case may be. The rate shall be increased to 0.08 percent effective August 1, 1999.

5.30.030 Credit provision.

The tax imposed by CCC 5.30.010 shall be credited against the amount of sales or use tax due to the State upon the same taxable event under Chapters 82.08 or 82.12 RCW.

5.30.040 Administration and collection of tax.

The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The chair of the Board of Clallam 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 the tax.

5.30.050 Use of proceeds.

The proceeds from the tax imposed by CCC 5.30.010 shall be deposited in a special fund in Clallam County to be known as the “distressed area capital fund.” Monies 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 bonds or revenue bonds issued for such purposes.

5.30.060 Effective date and expiration date.

This chapter shall take effect July 1, 1998, and shall expire June 30, 2023.

5.30.070 Severability.

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