Chapter 4.28: ADDITIONAL SALES AND USE TAX

§ 4.28.010 Tax imposed.

In addition to the sales and use tax imposed under the ordinance codified in Chapter 4.04 under the authority of Section 3, Chapter 94, Laws of 1970, First Extraordinary Session and in accordance with RCW Chapter, 82.14.030(2) as amended by Section 17(2), Engrossed Senate-Bill No. 4972, Laws of the 1982 Extra Session, there is hereby imposed a sales and use tax, as the case may be, to be collected from those persons who are taxable by the state pursuant to RCW Chapters 82.08 and 82.12 upon the occurrence of any taxable event within the county as defined in RCW 82.14.020, Chapters 82.08 and 82.12.

(Ord. 88 (1982) § 1, 1982)

§ 4.28.020 Rate of tax.

The rate of the additional sales and use tax, as the case may be, imposed by Kitsap County shall be five-tenths of one percent of the selling price (in the case of a sales tax); or the value of the article used (in the case of a use tax); provided, however, that in the event that Kitsap County shall impose a sales and use tax under this section at a rate equal to or greater than the rate imposed under RCW 82.02.030(2), as added by Section 17(2), Engrossed Senate Bill No. 4972, Laws of the 1982 Extra Session by any city within the county, Kitsap County shall receive fifteen percent of the city tax; provided further, that in the event that Kitsap County shall impose a sales and use tax under this section at a rate which is less than the rate imposed under RCW 82.14.030(2), as added by Section 17(2), Engrossed Senate Bill No. 4972, Laws of the 1982 Extra Session, by any city within Kitsap County, Kitsap County shall receive that amount of revenue from the city tax equal to fifteen percent of the rate of tax imposed by Kitsap County under this section.

(Ord. 88 (1982) § 2, 1982)

§ 4.28.030 City sales and use tax credit.

There shall be allowed against the tax imposed by Sections 4.28.010 and 4.28.020 a credit for the full amount of any city sales or use tax imposed under RCW 82. 14.030(2) as added by Section 17(2), Engrossed Senate Bill No. 4972, Laws of the 1982 Extra Session, upon the same taxable event up to the amount of the tax imposed by Kitsap County under Sections 4.28.010 and 4.28.020.

(Ord. 88 (1982) § 3, 1982)

§ 4.28.040 Administration and collection – Statutory authority.

The administration and collection of any tax imposed by this chapter shall be in accord with the provisions of RCW Chapters 82.08, 82.12 and 82.14 and subject to such regulations, contract and inspection as are required by the Department of Revenue, State of Washington, for the administration of such taxes.

(Ord. 88 (1982) § 4, 1982)

§ 4.28.050 Provisions subject to special initiative procedures.

The provisions of this chapter are subject to the initiative and referendum procedures as set forth in RCW Chapters 35A.11.100 and 35A.11.090 within thirty days of the date of adoption of this chapter.

(Ord. 88 (1982) § 5, 1982)