Chapter 3.20


3.20.010    Tax imposed.

3.20.020    Rate of tax.

3.20.030    Administration.

3.20.040    Credit for city taxes.

3.20.050    Consent to inspection.

3.20.060    Contract with Department of Revenue.

3.20.070    Penalty.

3.20.900    Effective date.

Chapter 82.14 RCW: County sales and use tax.

3.20.010 Tax imposed.

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 the County of Cowlitz, State of Washington. 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. 2171, § I, 12-1-70.]

3.20.020 Rate of tax.

The rate of tax imposed by CCC 3.20.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be. [Ord. 2171, § II, 12-1-70.]

3.20.030 Administration.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. [Ord. 2171, § III, 12-1-70.]

3.20.040 Credit for city taxes.

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 upon the same taxable event, as defined in RCW 82.14.020, upon which a tax is imposed by this chapter. [Ord. 2171, § IV, 12-1-70.]

3.20.050 Consent to inspection.

The County of Cowlitz hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. [Ord. 2171, § V, 12-1-70.]

3.20.060 Contract with Department of Revenue.

The Chairman of the Board of Cowlitz County Commissioners is hereby authorized to enter into the contract with the Department of Revenue for administration of the tax. [Ord. 2171, § VI, 12-1-70.]

3.20.070 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 of indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor. [Ord. 2171, § VII, 12-1-70.]

3.20.900 Effective date.

This chapter shall take effect January 1, 1971. [Ord. 2171, § VIII, 12-1-70.]