Pursuant to Chapter 366, Laws of 1997, there is imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within Cowlitz County. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapter 82.08 or 82.12 RCW. The tax imposed by this section is in addition to that imposed under CCC § 3.20.010 and CCC § 3.22.010.
(Ord. 97-198 § 1, 10-20-1997)
Effective July 1, 1998, the rate of the tax imposed by CCC § 3.21.010 shall be 0.04 percent of the selling price or value of the article used, as the case may be. Effective January 1, 2000, the rate of the tax imposed by CCC § 3.21.010 shall be 0.08 percent of the selling price or value of the article used, as the case may be. Effective August 1, 2007, the rate of the tax imposed by CCC § 3.21.010 shall be 0.09 percent of the selling price or value of the article used, as the case may be.
(Ord. 97-198 § 1, 10-20-1997; Ord. 99-155 § 1, 9-7-1999; Ord. 07-080 § 1, 6-26-2007)
The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The Chairman of the Board of County Commissioners is authorized and directed to execute any contracts with the Department of Revenue that may be necessary to provide for the administration or collection of the tax.
(Ord. 97-198 § 1, 10-20-1997)
The proceeds from the tax imposed by CCC § 3.21.010 shall be deposited in a special fund in Cowlitz County to be known as the "Distressed County Public Facilities Fund." Moneys deposited in such fund shall be used only for the purposes authorized by the laws of the State of Washington, including but not limited to, the cost of construction, acquisition or operation of public facilities or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purposes.
(Ord. 97-198 § 1, 10-20-1997)
The term "filing officer" as used in RCW 82.14.036, to the extent such term shall apply to the tax imposed under this chapter, shall mean the Cowlitz County Auditor.
(Ord. 97-198 § 1, 10-20-1997)
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. 97-198 § 1, 10-20-1997)