Article 2 – TAXES

Chapter 4.24


4.24.010    Imposition – Collection.

4.24.020    Rate.

4.24.030    Administration.

4.24.040    Credit against tax.

4.24.050    Record inspection – Contract – Violations of chapter.

4.24.060    Effective date.

4.24.010 Imposition – Collection.

There is 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 Kitsap. The tax shall be imposed upon and collected pursuant to RCW Chapters 82.08 and 82.12.

(Ord. 10 (1970) § 1, 1970)

4.24.020 Rate.

The rate of the tax imposed by Section 4.24.010 is one-half of one percent of the selling price or value of the article used, as the case may be.

(Ord. 10 (1970) § 2, 1970)

4.24.030 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. 10 (1970) § 3, 1970)

4.24.040 Credit against tax.

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. 10 (1970) § 4, 1970)

4.24.050 Record inspection – Contract – Violations of chapter.

The 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.

The chairman of the board of Kitsap County commissioners is authorized to enter into a contract with the Department of Revenue, State of Washington, for administration of the above-mentioned tax.

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 is guilty of a misdemeanor.

(Ord. 10 (1970) § 5, 1970)

4.24.060 Effective date.

The ordinance codified in this chapter shall take effect April 1, 1970.

(Ord. 10 (1970) § 6, 1970)