There is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.340, upon every taxable event occurring within Whatcom County. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.
(Ord. 99-072 Att. A)
The rate of tax imposed shall be one-tenth of one percent of the selling price (in the case of the sales tax) or value of the article used (in the case of the use tax).
(Ord. 99-072 Att. A)
When distributing moneys collected under this chapter, the State Treasurer shall distribute 10 percent of the moneys to Whatcom County. The remainder of the moneys collected under this chapter shall be distributed to the cities and towns within Whatcom County, ratably based on population as last determined by the office of financial management. In making the distribution based on population, Whatcom County shall receive that proportion that the unincorporated population of the county bears to the total population of the county and the cities and towns shall receive that proportion the cities or town incorporated population bears to the total county population.
(Ord. 99-072 Att. A)
Moneys received from this tax shall be used by Whatcom County, and the cities and towns within Whatcom County exclusively for criminal justice purposes as defined in RCW 82.14.340 and shall not be used to replace or supplant existing funding.
(Ord. 99-072 Att. A)
Whatcom County hereby consents to the inspection of such records as are necessary to qualify the county by the Department of Revenue, pursuant to RCW 82.32.330.
(Ord. 99-072 Att. A)
The ordinance codified in this chapter shall be subject to the referendum procedure set forth in RCW 82.14.036. The Whatcom County auditor is the designated filing officer.
(Ord. 99-072 Att. A)
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter, shall be guilty of a misdemeanor.
(Ord. 99-072 Att. A)