There is imposed a sales and use tax, as the case might be, as authorized by RCW 82.14.340, upon every taxable event, as defined by RCW 82.14.020, occurring within the County of San Juan. The tax shall be imposed upon, and collected from, those persons from whom the state sales tax or use tax is collected, pursuant to Chapters 82.08 and 82.12 RCW.
(Ord. 9-1995 § 1; Ord. 20-2008 § 3)
The rate of tax imposed by SJCC § 3.12.200 shall be one-tenth of one percent of the selling price (in the case of sales tax), or value of article used (in the case of a use tax).
(Ord. 9-1995 § 2)
Any person who fails or refuses to collect the tax as required under the terms of this article with the intent to violate the provisions of this article or to gain some advantage or benefit, either directly or indirectly, and any buyer who refuses to pay any tax due under this article, shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by imprisonment in the County jail for a maximum term fixed by the court of not more than 90 days, or by a fine in the amount fixed by the court of not more than $1,000, or by both such imprisonment and fine; provided, however, the penalty set forth under the terms of this section shall be in addition to any other penalties allowed under the provisions of Chapters 82.08 and 82.14 RCW.
(Ord. 9-1995 § 7)
The Washington State Treasurer shall distribute 10 percent of the moneys collected under the provisions of this article to San Juan County. The remainder of the moneys collected under this article shall be distributed to San Juan County, and the cities within San Juan County ratably based on population as last determined by the Washington State Office of Financial Management. In making the distribution based on population, San Juan County shall receive that proportion that the unincorporated population of San Juan County bears to the total population of San Juan County and each city within San Juan County shall receive that proportion that the city incorporated population bears to the total County population.
(Ord. 9-1995 § 9)
Moneys received from the tax imposed under this article shall be expended exclusively for criminal justice purposes, and shall not be used to replace or supplant existing funding. Criminal justice purposes are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates as defined in RCW 70.123.020.
(Ord. 9-1995 § 10)