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County of Cowlitz, WA chevron_right chevron_right County Code chevron_right Title 3 Revenue and Finance

Title 3 Revenue and Finance

Chapter 3.02 BIENNIAL BUDGET
§ 3.02.010 Established.
§ 3.02.020 Mid-biennium modifications.
§ 3.02.030 Effective date.
Chapter 3.04 DISPOSITION OF FINES
§ 3.04.010 Fines to be placed in Current Expense Fund.
Chapter 3.08 DEPARTMENT OF REVENUE ACCESS TO TAX INFORMATION
§ 3.08.010 Authorization.
Chapter 3.12 ADMISSIONS TAX
Chapter 3.18 SALES AND USE TAX – CREDIT AGAINST PRIOR TAX
§ 3.18.010 Definitions.
§ 3.18.020 Tax imposed.
§ 3.18.030 Administration and collection.
§ 3.18.040 Use of funds.
§ 3.18.050 Expiration date.
Chapter 3.19 SALES AND USE TAX FOR CHEMICAL DEPENDENCY OR MENTAL HEALTH TREATMENT SERVICES OR THERAPEUTIC COURTS
§ 3.19.010 Imposition of sales or use tax.
§ 3.19.020 Tax rate.
§ 3.19.030 Establishment of chemical dependency/mental health program fund.
§ 3.19.040 Use of funds.
§ 3.19.050 Administration and collection of tax.
§ 3.19.060 Consent to inspection of records.
§ 3.19.070 Penalties.
§ 3.19.080 Effective date.
§ 3.19.090 Expiration date.
Chapter 3.20 SALES AND USE TAX
§ 3.20.010 Tax imposed.
§ 3.20.020 Rate of tax.
§ 3.20.030 Administration.
§ 3.20.040 Credit for city taxes.
§ 3.20.050 Consent to inspection.
§ 3.20.060 Contract with Department of Revenue.
§ 3.20.070 Penalty.
§ 3.20.900 Effective date.
Chapter 3.21 DISTRESSED COUNTY SALES AND USE TAX
§ 3.21.010 Sales or use tax.
§ 3.21.020 Tax rate.
§ 3.21.030 Credit provision.
§ 3.21.040 Administration and collection of tax.
§ 3.21.050 Use of proceeds.
§ 3.21.060 Referendum procedure.
§ 3.21.070 Effective date and expiration date.
§ 3.21.080 Severability.
Chapter 3.22 ADDITIONAL SALES AND USE TAX
§ 3.22.010 Sales or use tax imposed.
§ 3.22.020 Tax rate.
§ 3.22.030 Credit provision.
§ 3.22.040 County's share of revenues.
§ 3.22.050 Administration and collection of tax.
§ 3.22.060 Consent to inspection of records.
§ 3.22.070 Penalties.
§ 3.22.080 Referendum procedure.
§ 3.22.090 Effective date.
§ 3.22.100 Severability.
Chapter 3.23 ADDITIONAL SALES AND USE TAX FOR CRIMINAL JUSTICE PURPOSES
§ 3.23.010 Sales or use tax for criminal justice purposes.
§ 3.23.020 Tax rate.
§ 3.23.030 County's share of revenues.
§ 3.23.040 Administration and collection of tax.
§ 3.23.050 Consent to inspection of records.
§ 3.23.060 Penalties.
§ 3.23.070 Referendum procedure.
§ 3.23.080 Effective date.
Chapter 3.24 BOARD OF EQUALIZATION
§ 3.24.010 Board established.
Chapter 3.27 OPEN SPACE, AGRICULTURAL, AND TIMBERLAND ASSESSMENT
§ 3.27.010 Policy of compliance with Chapter 84.34 RCW – Application fee.
§ 3.27.020 Application procedure – Compliance with Comprehensive Plan – Grounds for approval or disapproval.
§ 3.27.030 Determining authority to notify applicant and Assessor.
§ 3.27.040 Advisory committee.
§ 3.27.050 Open space and timberland applications – Fee.
Chapter 3.34 LEASEHOLD EXCISE TAX
§ 3.34.010 Tax levied.
§ 3.34.020 Tax rate – Credits.
§ 3.34.030 Credit for tax imposed by city or town.
§ 3.34.040 Administration.
§ 3.34.050 Exemptions.
§ 3.34.060 Consent to inspection.
§ 3.34.070 Contract with Department of Revenue.
§ 3.34.080 Penalty.
§ 3.34.900 Severability.
§ 3.34.910 Effective date.
Chapter 3.36 TRANSIENT OCCUPANCY EXCISE TAX
§ 3.36.010 Imposed.
§ 3.36.020 Administration and collection.
§ 3.36.030 Disposition – Use.
§ 3.36.040 Use of money received from city of Kelso and state.
§ 3.36.050 Violation.
Chapter 3.40 SPECIAL EXCISE TAX
§ 3.40.010 Imposition.
§ 3.40.020 Definitions.
§ 3.40.030 Administration and collection of tax.
§ 3.40.040 Establishment of special fund.
§ 3.40.050 Violation – Penalties.
§ 3.40.060 Effect of partial invalidity.
§ 3.40.070 Effective date.
Chapter 3.42 LODGING EXCISE TAX
§ 3.42.010 Special excise tax imposed.
§ 3.42.020 Credit provisions.
§ 3.42.030 Administration and collection.
§ 3.42.040 Disposition – Use.
§ 3.42.050 Violation.
§ 3.42.060 Effective date.
Chapter 3.44 TIMBER EXCISE TAX
§ 3.44.010 Tax imposed.
§ 3.44.020 Determination of tax.
§ 3.44.030 Administration and collection.
§ 3.44.040 Timber tax account.
§ 3.44.050 Contract with Department of Revenue.
§ 3.44.060 Agreement to inspection of records.
§ 3.44.070 Severability.
Chapter 3.48 LOCAL IMPROVEMENT DISTRICT ASSESSMENTS
§ 3.48.010 Definitions.
§ 3.48.020 Notice – Payment.
§ 3.48.030 Interest – Delinquency.
§ 3.48.040 Foreclosure.
§ 3.48.050 Redemption after foreclosure.
§ 3.48.060 Sale at foreclosure.
Chapter 3.50 COUNTY PROPERTY MANAGEMENT
§ 3.50.010 Purpose – Title – Board defined.
§ 3.50.020 Sale of property.
§ 3.50.025 Delegation of authority.
§ 3.50.030 Notice and hearing.
§ 3.50.040 Sale methods.
§ 3.50.050 Exemptions from notice and hearing requirements.
§ 3.50.060 Payment of purchase price.
§ 3.50.070 Trade-ins.
§ 3.50.080 Leases for terms longer than three years.
§ 3.50.090 Leases for terms of three years or less.
§ 3.50.100 Exchanging real property.
§ 3.50.110 Intergovernmental transactions.
§ 3.50.120 Property purchased with Referendum 37 grant funds.
§ 3.50.130 Compliance with RCW 39.33.020.
§ 3.50.140 Supplemental procedures and requirements.
Chapter 3.52 ENHANCED 911 EXCISE TAX
Chapter 3.54 ENHANCED 911 EXCISE TAX
§ 3.54.010 Enhanced 911 excise tax – Rate imposed.
§ 3.54.020 Utility tax – Accounts created – Purpose.
§ 3.54.030 Remittance and deposit of taxes.
§ 3.54.040 Effective date of tax – Notice to local exchange companies, radio communications service companies, interconnected voice over Internet protocol service companies and sellers of prepaid wireless telecommunications services.
§ 3.54.050 Contract with Department of Revenue.
§ 3.54.060 Refund mechanism.
Chapter 3.56 RADIO ACCESS EXCISE TAX
Chapter 3.58 SALES AND USE TAX FOR EMERGENCY 911 COMMUNICATION SYSTEMS AND FACILITIES
§ 3.58.010 Imposition of sales or use tax.
§ 3.58.020 Tax rate.
§ 3.58.030 Establishment of 911 emergency communications systems and facilities fund.
§ 3.58.040 Use of funds.
§ 3.58.050 Administration and collection of tax.
§ 3.58.060 Consent to inspection of records.
§ 3.58.070 Penalties.
§ 3.58.080 Effective date.
Chapter 3.60 REAL ESTATE EXCISE TAX
§ 3.60.010 Unincorporated areas – Excise tax imposed.
§ 3.60.020 Tax rate.
§ 3.60.030 Accumulated funds.
§ 3.60.040 Administration and collection of tax.
§ 3.60.050 Penalties.
§ 3.60.060 Effective date.
§ 3.60.070 Severability.
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