Chapter 3.23


3.23.010    Sales or use tax for criminal justice purposes.

3.23.020    Tax rate.

3.23.030    County’s share of revenues.

3.23.040    Administration and collection of tax.

3.23.050    Consent to inspection of records.

3.23.060    Penalties.

3.23.070    Referendum procedure.

3.23.080    Effective date.

3.23.010 Sales or use tax for criminal justice purposes.

There is hereby imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.340, upon every taxable event, as defined in RCW 82.14.020, occurring within Cowlitz 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 that imposed under Ordinance No. 2171 and Chapter 3.20 CCC, and Ordinance 96-223 and Chapter 3.22 CCC. Moneys received from the tax imposed under this section shall be expended exclusively for criminal justice purposes as provided in RCW 82.14.340. [Ord. 04-246, § 1, 12-7-04.]

3.23.020 Tax rate.

The rate of the tax imposed by CCC 3.23.010 shall be one-tenth of one percent of the selling price or value of the article used, as the case may be. [Ord. 04-246, § 2, 12-7-04.]

3.23.030 County’s share of revenues.

Cowlitz County’s share of revenues from the tax imposed under this chapter shall be determined as provided by RCW 82.14.340. [Ord. 04-246, § 3, 12-7-04.]

3.23.040 Administration and collection of tax.

The tax imposed by this chapter shall be administered and collected in accordance with Chapter 82.14 RCW. 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 the tax. [Ord. 04-246, § 4, 12-7-04.]

3.23.050 Consent to inspection of records.

Cowlitz County 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. 04-246, § 5, 12-7-04.]

3.23.060 Penalties.

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. [Ord. 04-246, § 6, 12-7-04.]

3.23.070 Referendum procedure.

This chapter is subject to the referendum procedures of RCW 82.14.036. The term “filing officer” as used in RCW 82.14.036 shall mean the Cowlitz County Auditor. [Ord. 04-246, § 7, 12-7-04.]

3.23.080 Effective date.

The ordinance codified in this chapter shall take effect April 1, 2005. However, upon the timely filing of a referendum petition under RCW 82.14.036, the effective date of said ordinance shall be postponed, and the new effective date shall be determined as follows:

A. If the petitioner fails to file petitions bearing the necessary signatures within the time allowed by law, said ordinance shall take effect 10 days after the Cowlitz County Auditor issues a certificate to that effect;

B. If at a referendum election the tax imposed by this chapter is not rejected, said ordinance shall take effect 10 days after the results of the election are certified; and

C. If at a referedum election the tax imposed by this chapter is rejected, this chapter shall be deemed repealed immediately upon the certification of the results of the election. [Ord. 04-246 § 8, 12-7-04.]