Chapter 3.09
DISTRESSED COUNTY SALES AND USE TAX
Sections:
3.09.010 Sales or use tax statutory authorization.
3.09.040 Administration and collection of tax.
3.09.060 Effective date and expiration date.
3.09.010 Sales or use tax statutory authorization.
Pursuant to Chapter 366, Laws of 1997 and RCW 82.14.370, 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 Skagit County. The tax shall be imposed upon and collected from those persons from whom the State sales or use tax is collected pursuant to Chapter 82.08 or 82.12 RCW. The tax imposed by this Section is in addition to those imposed under SCC 3.08.010 and 3.08.020. (Ord. O20160007 Exh. 1; Ord. 16979 § 1 (part), 1998)
3.09.020 Tax rate.
Effective July 1, 1998, the rate of the tax imposed by SCC 3.09.010 shall be 0.04 percent of the selling price or value of the article used, as the case may be. Effective August 1, 1999, the rate of the sales and use tax imposed shall be 0.08 percent. Effective August 1, 2007, the rate of the sales and use tax imposed shall be 0.09 percent. (Ord. O20160007 Exh. 1; Ord. O20070006: Ord. 17478, 1999: Ord. 16979 § 1 (part), 1998)
3.09.030 Credit provision.
The tax imposed by SCC 3.09.010 shall be deducted from the amount of tax otherwise required to be collected or paid over to the Department of Revenue under Chapter 82.08 or 82.12 RCW. (Ord. O20160007 Exh. 1; Ord. 16979 § 1 (part), 1998)
3.09.040 Administration and collection of tax.
The tax imposed by this Chapter shall be administered and collected in accordance with RCW 82.14.050, except that in accordance with RCW 82.14.370(2) administration of this tax shall be at no cost to the County. 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. O20160007 Exh. 1; Ord. 16979 § 1 (part), 1998)
3.09.050 Use of proceeds.
The proceeds from the tax imposed by SCC 3.09.010 shall be deposited in a special fund in Skagit County to be known as the “Distressed County Public Facilities Fund.” Moneys 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. (Ord. O20160007 Exh. 1; Ord. 16979 § 1 (part), 1998)
3.09.060 Effective date and expiration date.
The ordinance codified in this Chapter shall be in full force and effect five days after its adoption and publication as provided by law; provided, however, that the tax imposed by SCC 3.09.010 shall take effect July 1, 1998, and shall expire August 1, 2032. (Ord. O20160007 Exh. 1; Ord. 16979 § 1 (part), 1998)
3.09.070 Severability.
If any provision of this Chapter or its application to any person or circumstance is held invalid, the remainder of this Chapter or the application of the provisions to other persons or circumstances is not affected. (Ord. O20160007 Exh. 1; Ord. 16979 § 1 (part), 1998)