There is authorized, fixed and imposed a sales and use tax on every taxable event, as defined in RCW 82.14.020, in nonparticipating cities and participating cities identified in RCW 82.14.540, as appropriate for taxation by a participating county. There is also authorized, fixed and imposed a sales and use tax on every taxable event, as defined in RCW 82.14.020, in unincorporated Cowlitz County for the time period identified as appropriate for taxation by a participating county under RCW 82.14.540. 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, shall be administered and collected pursuant to Chapter 82.14 RCW, and taxes collected.
(Ord. 19-102 § 1, 10-08-2019)
Monies collected shall be used for allowable expenditures authorized by RCW 82.14.540, and shall be administered by the Board of Commissioners through its Department of Health and Human Services or successor agency.
(Ord. 19-102 § 1, 10-08-2019)
The tax imposed by this chapter shall sunset and expire 20 years after the date on which the tax is first imposed.
(Ord. 19-102 § 1, 10-08-2019)