There is hereby imposed a sales and use tax on every taxable event, as defined in RCW 82.14.020, occurring within the unincorporated area of Lewis County and within the limits of any nonparticipating city that is located within the county. The rate of the tax hereby imposed shall be 0.0146 of the selling price or the value of the article used, as the case may be.
(Ord. 1316 § 1, 2020)
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. 1316 § 2, 2020)
The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The chair of the board of Lewis County commissioners is hereby authorized to and directed to execute and sign contracts with the Washington State Department of Revenue that may be necessary to provide for the administration or collection of the tax.
(Ord. 1316 § 4, 2020)
Monies collected under this chapter shall be used for allowable expenditures authorized by Chapter 82.14 RCW, as amended by Substitute House Bill 1406.
(Ord. 1316 § 5, 2020)
The tax imposed by this chapter expires 20 years after the date on which the tax is first imposed, unless altered by future legislative action.
(Ord. 1316 § 7, 2020)