Chapter 4.28
SALES AND USE TAX Revised 2/18

Sections:

4.28.010    Imposition – Collection.

4.28.020    Rate.

4.28.030    Administration.

4.28.040    Credit.

4.28.050    Inspection of Records.

4.28.060    Violations.

4.28.070    Additional Tax – Imposition – Collection.

4.28.080    Additional Tax – Rate.

4.28.090    Additional Tax – Administration – Violations.

4.28.100    Additional Tax – Relationship to City Tax – Credit.

4.28.110    Criminal Justice Purposes Tax – Imposition.

4.28.120    Criminal Justice Purposes Tax – Rate.

4.28.130    Criminal Justice Purposes Tax – Allocation. (effective January 1, 2018, through December 31, 2018).Revised 2/18

4.28.130    Criminal Justice Purposes Tax – Allocation. (effective on January 1, 2019).Revised 2/18

4.28.140    Criminal Justice Purposes Tax – Distribution.

4.28.150    Criminal Justice Purposes Tax – Administration, Violations and Penalties.

4.28.160    Criminal Justice Purposes Tax – Severability.

Cross-references:    Chapters 82.08, 82.12, 82.14 RCW

4.28.010 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. The tax shall be imposed upon and collected from those persons from whom the State Sales or Use Tax is collected pursuant to RCW Chapters 82.08 and 82.12. (Prior Code § 9.06.010)

4.28.020 Rate.

The rate of the tax imposed by Section 4.28.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be. (Ord. 91-53 § 1, 1991; Prior Code § 9.06.020)

4.28.030 Administration.

The administration and collection of the tax imposed by this Chapter shall be in accordance with the provisions of RCW 82.14.050. (Prior Code § 9.06.030)

4.28.040 Credit.

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 82.04.020, upon which a tax is imposed by this Chapter. (Prior Code § 9.06.040)

4.28.050 Inspection of Records.

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. (Prior Code § 9.06.050)

4.28.060 Violations.

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. (Prior Code § 9.06.060)

4.28.070 Additional Tax – Imposition – Collection.

Pursuant to the authority granted in RCW 82.14.030 (2) contained in Chapter 49, Section 17, Laws of Washington, 1982 1st Extraordinary Session, there is imposed an additional sales and use tax, as the case may be, upon every taxable event as defined in RCW Title 82, within the County. The tax shall be imposed and collected pursuant to RCW Chapters 82.08 and 82.12. (Ord. 84-5 § 1 (part), 1984; Ord. 82-137§ 1 (part), 1982; prior Code § 9.06.070)

4.28.080 Additional Tax – Rate.

The rate of tax imposed by Section 4.28.070 shall be five-tenths of one percent of the selling price (in the case of sales tax) or value of the article (in the case of use tax). (Ord. 84-5 § 1 (part), 1984; Ord. 82-137 § 1 (part), 1982; prior Code § 9.06.080)

4.28.090 Additional Tax – Administration – Violations.

The provisions of Sections 4.28.030, 4.28.050 and 4.28.060 apply to the additional tax imposed by Section 4.28.070. (Ord. 84-5 § 1 (part), 1984; Ord. 82-137 § 1 (part), 1982; prior Code § 9.06.090)

4.28.100 Additional Tax – Relationship to City Tax – Credit.

Should any city within Pierce County impose an additional sales and use tax pursuant to the authority granted such cities under RCW 82.14.030 (2), Chapter 49, Section 17, Laws of Washington, 1982 1st Extraordinary Session, then the relationship between such city tax and County tax shall be as set forth in the authorizing statute including the credit described in Section 84.14.040 (2), Chapter 49, Section 18, Laws of Washington, 1982 1st Extraordinary Session. (Ord. 84-5 § 1 (part), 1984; Ord. 82-137 § 1 (part), 1982; prior Code 9.06.100)

4.28.110 Criminal Justice Purposes Tax – Imposition.

Pursuant to the authority granted in RCW 82.14.340, Chapter 21, Section 6, Laws of Washington, 1993 1st Special Session, there is imposed an additional sales and use tax upon every taxable event within Pierce County. (Ord. 93-98 § 1 (part), 1993)

4.28.120 Criminal Justice Purposes Tax – Rate.

The rate of the sales and use tax imposed by Section 4.28.110 shall be one-tenth of one percent of the selling price or value of the article. (Ord. 93-98 § 1 (part), 1993)

4.28.130 Criminal Justice Purposes Tax – Allocation and Use (effective January 1, 2018, through December 31, 2018). Revised 2/18

A.    At least 22.5 percent of Pierce County's tax revenues received annually as a result of the authority granted in RCW 82.14.340, Chapter 21, Section 6, Laws of Washington, 1993 1st Special Session, pursuant to PCC 4.28.110, shall be expended on prevention and related preventative children's services. The remaining tax revenue received by Pierce County (up to 77.5 percent) shall be expended on traditional criminal justice services and purposes. The Prevention Services funds shall be appropriated as follows:

1.    Ten percent of the funds shall be allocated to the Pierce County Human Services Department for administration.

2.    Fifty-seven and one-half percent of the funds shall be allocated by recommendation of the Pierce County Human Services Allocation Advisory Committee and approval of the County Council pursuant to PCC 4.28.130 A.1.;

3.    Twenty-five percent of the funds shall be allocated by direct appropriation to the Family Support Partnership program of the Tacoma/Pierce County Health Department; and

4.    Seven and one-half percent of the funds shall be allocated by direct appropriation of the County Council during its annual budget process.

B.    All Criminal Justice Purposes Tax revenue remaining after the allocation of funds pursuant to PCC 4.28.130 A. shall be expended on traditional criminal justice services and purposes.

C.    The Tacoma-Pierce County Health Department shall provide an annual fiscal and performance report on the Family Support Partnership program to the County Council Public Safety, Human Services, and Budget Committee in July of each year, and regular fiscal reporting to the County Executive.

D.    The tax revenue received by Pierce County as a result of RCW 82.14.340 shall not be expended until the funding recommendations as required by Ordinance No. 93-98 have been approved by the Pierce County Council.

(Ord. 2017-61s2 § 3; Ord. 93-98 § 1 (part), 1993)

4.28.130 Criminal Justice Purposes Tax – Allocation and Use (effective on January 1, 2019).Revised 2/18

A.    At least 20 percent of Pierce County's tax revenues received annually as a result of the authority granted in RCW 82.14.340, Chapter 21, Section 6, Laws of Washington, 1993 1st Special Session, pursuant to PCC 4.28.110, shall be expended on prevention and related preventative children's services. The remaining tax revenue received by Pierce County (up to 80 percent) shall be expended on traditional criminal justice services and purposes. The Prevention Services funds shall be appropriated as follows:

1.    Ten percent of the funds shall be allocated to the Pierce County Human Services Department for administration.

2.    Fifty-seven and one-half percent of the funds shall be allocated by recommendation of the Pierce County Human Services Allocation Advisory Committee and approval of the County Council pursuant to PCC 4.28.130 A.1.;

3.    Twenty-five percent of the funds shall be allocated by direct appropriation to the Family Support Partnership program of the Tacoma/Pierce County Health Department; and

4.    Seven and one-half percent of the funds shall be allocated by direct appropriation of the County Council during its annual budget process.

B.    All Criminal Justice Purposes Tax revenue remaining after the allocation of funds pursuant to PCC 4.28.130 A. shall be expended on traditional criminal justice services and purposes.

C.    The Tacoma-Pierce County Health Department shall provide an annual fiscal and performance report on the Family Support Partnership program to the County Council Public Safety, Human Services, and Budget Committee in July of each year, and regular fiscal reporting to the County Executive.

D.    The tax revenue received by Pierce County as a result of RCW 82.14.340 shall not be expended until the funding recommendations as required by Ordinance No. 93-98 have been approved by the Pierce County Council.

(Ord. 2017-61s2 § 3; Ord. 93-98 § 1 (part), 1993)

4.28.140 Criminal Justice Purposes Tax – Distribution.

Distribution to Pierce County and the cities within Pierce County of the revenues collected pursuant to PCC Sections 4.28.110 and .120 shall occur as provided in RCW 82.14.340. (Ord. 93-98 § 1 (part), 1993)

4.28.150 Criminal Justice Purposes Tax – Administration, Violations and Penalties.

The provisions of PCC Sections 4.28.030, 4.28.050 and 4.28.060 apply to the criminal justice purposes tax imposed pursuant to PCC Sections 4.28.110 and 4.28.120. (Ord. 93-98 § 1 (part), 1993)

4.28.160 Criminal Justice Purposes Tax – Severability.

If any provision of this Chapter or its application to any person or circumstance is held invalid, the remainder of the Chapter or the application of the provisions to other persons or circumstances shall not be affected. (Ord. 93-98 § 1 (part), 1993)