There is imposed a sales and use tax, as the case might be, as authorized by Chapter 21, Laws of 1993, Sp. Sess. (ESSB 5521), upon every taxable event as defined by RCW 82.14.020 occurring within the county. The tax shall be imposed upon, and collected from those persons from whom the state sales tax or use tax is collected, pursuant to Chapters 82.08 and 82.12 of the Revised Code of Washington.
(Ord. 153 (1993) § 1, 1993; Ord. 153-A (1993) § 1, 1993)
The rate of tax imposed by Section 4.48.010 shall be one tenth of one percent of the selling price (in the case of sales tax), or value of article used (in the case of a use tax).
(Ord. 153 (1993) § 2, 1993; Ord. 153-A (1993) § 2, 1993)
The county consents to the inspection of such records as is deemed necessary to qualify the county for inspection of records by the Washington State Department of Revenue, pursuant to RCW 82.32.330.
(Ord. 153 (1993) § 4, 1993; Ord. 153-A (1993) § 4, 1993)
The chairman of the board of county commissioners, or a majority of the board, is authorized to enter into a contract with the Washington State Department of Revenue, for the administration and collection of this tax.
(Ord. 153 (1993) § 5, 1993; Ord. 153-A (1993) § 5, 1993)
(a) 
Any person who fails or refuses to collect the tax as required under the terms of this chapter with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either directly or indirectly, and any buyer who refuses to pay any tax due under this chapter, shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by imprisonment in the county jail for a maximum term fixed by the court of not more than ninety days, or by a fine in the amount fixed by the court of not more than one thousand dollars, or by both such imprisonment and fine.
(b) 
Provided, however, the penalty provided for under the terms of this section shall be in addition to any other provisions provided for in Chapters 82.08 and 82.14 RCW.
(Ord. 153 (1993) § 6, 1993; Ord. 153-A (1993) § 6, 1993)
This chapter shall take effect at 12:01 a.m. October 1, 1993. The ordinance codified in this chapter shall be effective until the same is repealed by formal action of the board of county commissioners of Kitsap County.
(Ord. 153 (1993) § 7, 1993; Ord. 153-A (1993) § 7, 1993)
There shall be allowed against the tax imposed by Sections 4.48.010 through 4.48.070 a credit for the full amount of any city sales or use tax imposed under Chapter 21, Laws of 1993, Sp. Sess. (ESSB 5521), upon the same taxable event up to the amount of the tax imposed by Kitsap County under said sections.
(Ord. 153 (1993) § 8, 1993; Ord. 153-A (1993) § 8, 1993)
Moneys received from the tax imposed under this chapter shall be expended exclusively for criminal justice purposes as that term is defined in Chapter 21, Laws of 1993, Sp. Sess. (ESSB 5521).
(Ord. 153 (1993) § 9, 1993; Ord. 153-A (1993) § 9, 1993)