Chapter 3.14
ADDITIONAL SALES AND USE TAX FOR HOUSING AND RELATED SERVICES

Sections:

3.14.010    Intent.

3.14.020    Imposition—Sales and use tax statutory authorization.

3.14.030    Tax rate.

3.14.040    Credit provision.

3.14.050    Administration and collection of tax.

3.14.060    Use of proceeds.

3.14.070    Severability.

3.14.010 Intent.

It is the intent of this Chapter for the County to authorize and collect the maximum capacity of sales and use tax allowable pursuant to RCW 82.14.530 as currently enacted or as may be amended. In the event there is a conflict between this Chapter and RCW 82.14.530, as currently enacted or as may be amended, RCW 82.14.530 shall control. (Ord. O20210005 Exh. A)

3.14.020 Imposition—Sales and use tax statutory authorization.

Pursuant to RCW 82.14.530, there is hereby imposed a sales or use tax, as the case may be, upon every taxable event 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 Chapter 82.08 or 82.12. The tax imposed by this Section is in addition to those already authorized by law. (Ord. O20210005 Exh. A)

3.14.030 Tax rate.

The tax rate established in this Chapter effective from the date of the ordinance codified in this Chapter shall be the maximum tax rate Skagit County is authorized to collect and receive as codified in RCW 82.14.530, or as amended. (Ord. O20210005 Exh. A)

3.14.040 Credit provision.

Any required credit against the collected sales and use tax pursuant to this Chapter will be provided in accordance with RCW 82.14.530. (Ord. O20210005 Exh. A)

3.14.050 Administration and collection of tax.

The Chairperson of the Board of County Commissioners is authorized and directed to execute any contracts with the State Department of Revenue that may be necessary to provide for the administration or collection of the sales and use tax authorized by this Chapter. (Ord. O20210005 Exh. A)

3.14.060 Use of proceeds.

The proceeds from the tax imposed by SCC 3.14.020 shall be used for the authorized purposes detailed in RCW 82.14.530, as currently enacted or as may be amended. (Ord. O20210005 Exh. A)

3.14.070 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. O20210005 Exh. A)