There is hereby levied an additional sales or use tax, as the case may be, as authorized by RCW 82.14.030 upon every taxable event, as therein provided, occurring within Lewis County. The tax shall be imposed upon and collected from those persons from whom the state retail sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.
(Ord. 1086 § 1, 1985; Ord. 1157, 1998)
The rate of the additional tax imposed by LCC § 3.05.010 shall be five-tenths of one percent of the selling price or value of the article used, as the case may be.
(Ord. 1086 § 2, 1985; Ord. 1157, 1998)
The taxpayer shall be allowed a credit against the tax imposed by this article for the full amount of any city sales or use tax imposed to the extent of the city's entitlement under RCW 82.14.030 following passage of the ordinance codified in this article upon the same taxable event up to the amount of the tax imposed by this article.
(Ord. 1086 § 3, 1985; Ord. 1157, 1998)
Lewis County's lawful share of revenues from any tax imposed under RCW 82.14.030 by any city within the county shall be determined in accordance with state law.
(Ord. 1086 § 4, 1985; Ord. 1157, 1998)
The county hereby consents to the inspections of such records as are necessary to qualify the county for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330.
(Ord. 1086 § 6, 1985; Ord. 1157, 1998)
The chairman of the board of county commissioners of Lewis County or a majority of the board is hereby authorized to enter into a contract with the Department of Revenue for the administration of this tax.
(Ord. 1086 § 7, 1985; Ord. 1157, 1998)
In accordance with the terms of RCW 82.14.340 a sales and use tax is hereby fixed at the rate of 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). This tax is hereby imposed effective December 1, 1993 upon each taxable event as that term is defined in RCW 82.14.020 occurring in Lewis County.
(Ord. 1135 § 1, 1993; Ord. 1157, 1998)
This tax shall be paid, collected and forwarded to the Washington State Department of Revenue in the manner authorized by RCW 82.14.050. The board of county commissioners is hereby authorized to enter into a contract with the Department of Revenue for administration of said tax.
(Ord. 1135 § 2, 1993)
Monies received from the collection of the tax imposed herein shall be distributed by the State Treasurer as provided in RCW 82.14.340 and shall be expended exclusively for criminal justice purposes and shall not be used to replace or supplant existing funding. Existing funding for the purpose of this article is defined as calendar year 1989 actual operating expenditures for criminal justice purposes, excluding expenditures for extraordinary events not likely to reoccur, changes in contract provisions for criminal justice services, beyond the control of the local jurisdiction receiving the services and major nonrecurring capital expenditures. 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. 1135 § 3, 1993; Ord. 1157, 1998)
The county of Lewis hereby consents to the inspection of such records as are necessary to qualify the county for administration of the tax by the Department of Revenue pursuant to RCW 82.32.330.
(Ord. 1135 § 5, 1993; Ord. 1157, 1998)
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this article 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 subject to the penalties in LCC § 1.20.020.
(Ord. 1135 § 6, 1993; Ord. 1157, 1998)