Pursuant to RCW 82.14.420, there is hereby imposed a sales and use tax, as the case may be, upon any taxable event as defined in Chapters 82.08 and 82.12 RCW, occurring within Lewis County. The tax shall be imposed upon and collected from those persons who are taxable by the state under Chapters 82.08 and 82.12 RCW. This tax shall be in addition to any other sales and use tax imposed by the state and/or the county.
(Ord. 1360, 2025)
The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The chair of the BOCC is hereby authorized to and directed to execute any contracts with the State Department of Revenue that may be necessary to provide for the administration or collection of the tax.
(Ord. 1360, 2025)
Tax imposed by this chapter and deposited in the Communications Fund 1070 shall be used solely for the purposes authorized by RCW 82.14.420, to include providing funds for the costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, re-equipping and improvements of the Lewis County 911 public safety communications systems and facilities.
(Ord. 1360, 2025)
If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected.
(Ord. 1360, 2025)