Chapter 3.11


3.11.010    Sales or use tax statutory authorization.

3.11.020    Tax rate.

3.11.030    Administration and collection of tax.

3.11.040    Use of proceeds.

3.11.010 Sales or use tax statutory authorization.

Pursuant to RCW 82.14.460 there is hereby fixed and imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.040, 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 RCW Title 82 or Chapter 82.12 RCW. The tax imposed is in addition to those imposed under Chapters 3.08, 3.09 and 3.10 SCC. (Ord. O20050013 § 1)

3.11.020 Tax rate.

Effective April 1, 2006, the rate of tax imposed by SCC 3.11.010 shall be one-tenth (1/10) of one (1) percent of the selling price or value of the article used, as the case may be. (Ord. O20050013 § 2)

3.11.030 Administration and collection of tax.

The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. 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. O20050013 § 3)

3.11.040 Use of proceeds.

The proceeds shall be deposited in a special fund in Skagit County to be known as the “Mental and Substance Abuse Treatment Fund.” Moneys deposited into the fund are to be used solely for the purpose of providing new or expanded chemical dependency or mental health treatment services and for the operation of new or expanded therapeutic court programs. Moneys deposited into the fund shall not be used to supplant existing funding for these purposes. (Ord. O20050013 § 4)