The sales and use tax provided for in RCW 82.14.370(1) is imposed which is in addition to other taxes authorized by law and shall be collected from those persons who are taxable by the state under RCW 82.08 and 82.12 upon the occurrence of any taxable event within the county.
(Ord. 1998-06 (part))
The rate of the sales and use tax shall be nine one-hundredths 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, effective August 1, 2007.
(Ord. 1998-06 (part); Ord. 1999-04; Ord. 2007-08)
The Department of Revenue shall perform the collection of such tax on behalf of the county at no cost to the county.
(Ord. 1998-06 (part))
The moneys collected under this chapter shall be forwarded to the Skamania County treasurer for deposit into the county treasury in a special revenue fund which is created and hereafter recognized as the Skamania County public facilities improvement fund for financing public facilities in Skamania County.
(Ord. 1998-06 (part))
The sales and use tax authorized by this chapter shall become effective September 1, 1998, and shall remain in effect for a period of twenty-five years.
(Ord. 1998-06 (part))