Chapter 3.15
SALES AND USE TAX FOR CRIMINAL JUSTICE PURPOSES
Sections:
3.15.010 Sales or use tax statutory authorization.
3.15.030 Administration and collection of tax.
3.15.050 Effective date and expiration date.
3.15.010 Sales or use tax statutory authorization.
Pursuant to RCW 82.14.345, 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 RCW Chapter 82.08 or 82.12. The tax imposed by this Section is in addition to those authorized by law. (Ord. O20250010 Att. A)
3.15.020 Tax rate.
Effective April 1, 2026, the rate of the tax imposed by SCC 3.15.010 shall be one-tenth of one percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax. (Ord. O20250010 Att. A)
3.15.030 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. O20250010 Att. A)
3.15.040 Use of proceeds.
The proceeds from the tax imposed by SCC 3.15.010 shall be deposited in a special fund in Skagit County to be known as the “Criminal Justice Sales Tax HB 2015.” Moneys deposited in such fund shall be used only for the purposes authorized by RCW 82.14.345, or as may be amended. (Ord. O20250010 Att. A)
3.15.050 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 3.15.010 shall take effect April 1, 2026. (Ord. O20250010 Att. A)
3.15.060 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. O20250010 Att. A)