Chapter 3.99
TRANSPORTATION IMPROVEMENTS
Sections:
3.99.020 Establishment of fee.
3.99.025 Additional sales and use tax.
3.99.010 Purpose.
The purpose of this chapter is to establish provisions related to revenue raised for transportation improvements pursuant to Chapter 36.73 RCW and RCW 82.80.140. (Ord. 1999 § 1 (Exh. A), 2025; Ord. 1857 § 2 (Exh. A), 2018; Ord. 1806 § 1 (Exh. A), 2016)
3.99.020 Establishment of fee.
An annual vehicle fee in the amount of $20.00 is hereby established, consistent with RCW 36.73.065(4)(a)(i), as written or hereafter amended, to be collected by the Washington Department of Licensing on qualifying vehicles as set forth in RCW 82.80.140, as written or hereafter amended. (Ord. 1999 § 1 (Exh. A), 2025; Ord. 1857 § 2 (Exh. A), 2018)
3.99.025 Additional sales and use tax.
Pursuant to RCW 36.73.065 and 82.14.0455, there is hereby imposed an additional sales and use tax to be collected from persons who are taxable by the state under Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the district. The amount of the additional tax shall be one-tenth of one percent of the selling price, in the case of the sales tax, or the value of the article used, in the case of the use tax.
The tax imposed by this section shall apply for a period of 10 years from the date the tax is first collected within the district and shall thereafter cease to be imposed unless renewed with the affirmative vote of the voters voting at an election or a majority vote of the Washougal city council exercising its authority as the governing body of the district.
The tax imposed by this section shall be in addition to any other taxes authorized by law, including, but not limited to, the sales and use taxes imposed under Chapters 3.04 and 3.05 WMC. (Ord. 1999 § 1 (Exh. A), 2025)
3.99.030 Projects funded.
Funds from the annual vehicle license fee and additional sales and use tax shall be used for the following projects: projects identified within the transportation capital facilities plan, the pavement management comprehensive plan and the Capital Assets and Pavement Services Report dated March 2013, and as these may be amended or updated; the rehabilitation, repair, replacement, improvement, preservation, maintenance, and operations of city streets and other projects within the meaning of RCW 36.73.015, as written or hereafter amended. (Ord. 1999 § 1 (Exh. A), 2025; Ord. 1857 § 2 (Exh. A), 2018)