HomeMy WebLinkAboutord1984-073I
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11 DATE: July 5, 1984 INTRODUCED BY: Consent
PROPOSED BY: Executive
ORDINANCE NO. 84 -73
AN ORDINANCE IMPOSING AN EXCISE TAX UPON PERSONS
ENGAGING IN BUSINESS AS HARVESTERS OF TIMBER, AS
PROVIDED IN CHAPTER 204, LAWS OF 1984, AND
AUTHORIZING THE COUNTY TO ENTER INTO A CONTRACT
WITH THE DEPARTMENT OF REVENUE.
BE IT ORDAINED BY THE WHATCOM COUNTY COUNCIL AS FOLLOWS:
SECTION 1. There is hereby imposed and shall be collecte(
on and after October 1, 1984, an excise tax on every person in
Whatcom County engaging in business as a harvester as defined by
Section 1(4), Chapter 204, Laws of 1984 (hereafter referred to as tr
"State Act "). The tax shall be paid, collected and remitted to
the Department of Revenue of the State of Washington at the time
and in the manner prescribed by Section 10 of the State Act.
SECTION 2. The tax shall be equal to the stumpage value
of the timber, as defined in Section 1(5) of the State Act, harves
from privately owned land within the County, multiplied by a rate
of four percent. Any harvester, as defined in Section 1(4) of
the State Act, incurring less than ten dollars tax liability in
any calendar quarter, is excused from the payment of the tax impos
by Section 1, but may be required by the Department of Revenue to
file a return even though no tax may be due.
SECTION 3. The administration and collection of the tax
imposed by this ordinance shall be in accordance with the provisions
of the State Act and all sections of Chapter 82.32 RCW (as now
existing or hereafter amended) except RCW 82.32.045 and 82.32.270
shall apply with reference to the taxes imposed under this ordinance
SECTION 4. There is hereby created a County Timber Tax
Account for deposit of moneys distributed to Whatcom County, as
provided by Section 9(1) and Section 12(3) of the State Act.
SECTION 5. The County Executive is hereby authorized to
contract with the Department of Revenue (prior to the effective
date of this ordinance) for the administration and collection of
the tax imposed by Section 1 and to provide in such agreement for
ORDINANCE - 1.
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payment of the costs of collection and administration incurred by
the Department of Revenue as directed in Section 9 of the State Act
The Prosecuting Attorney of the County shall first approve the form
and content of said contract.
SECTION 6. The County hereby agrees to give to the Depart-
ment of Revenue such facts and information and to permit the
Department to inspect its records in connection with the imposition
collection and administration of the tax imposed by Section 1, as
may be necessary to permit the County to obtain facts and informa-
tion from, and inspect the records of, the Department of Revenue to
facilitate the administration of the tax and insure the correct
distribution of its proceeds as provided by the State Act.
SECTION 7. For purposes of this ordinance "State Act"
shall mean Chapter 204, Laws of 1984, as it now exists or is
hereafter amended.
SECTION 8. If any provision of this ordinance, or its
application to any person or circumstance is held invalid, the re-
mainder of the ordinance or the application of the provision to
other persons or circumstances is not affected.
SECTION 9. This ordinance shall take effect on the 20th
day of August , 1984.
PASSED this 2nd day of August, 1984.
ATTEST:
Ade
C erk of the Co cil
APPROVED "AS -T0 FORM:
BR C DI D,
Deputy Prosecuting Attorney
PUBLISHED July 18, 1984
WHATCOM COUNTY COUNCIL
WHATCOM COUNTY, W HI
BY:
MAIG W. CGLE -, -
Council �hairperson
( ✓) APPROVED ( ) VETOED
SHIRLEY VIN ZAN9MN,
County Executive
Date: AiigliT t R , 19R4
and August 8, 1984
This ordinance shall become effective on August 20, 1984
JORDINANCE - 2.
A G R E E M E N T
AGREEMENT BETWEEN THE STATE OF WASHINGTON, DEPARTMENT
OF REVENUE, AND WHATCOM COUNTY REGARDING ADMINISTRATION AND COL-
LECTION OF EXCISE TAX ON PERSONS ENGAGING IN BUSINESS AS HARVESTERS r'•.
OF TIMBER.
THIS AGREEMENT is made this day of
19 by and between the State of Washington, Department of
Revenue (hereinafter referred to as the "Department ") and WHATCOM
COUNTY (hereinafter referred to as the "County ");
W I T N E S S E T H:
WHEREAS, the legislature of the State of Washington has
by Chapter 204, Laws of 1984 (the "Act "), authorized counties to
impose an excise tax (the "Tax ") on persons engaging in business
as harvesters of timber; and,
WHEREAS, Section 8(2) of the Act provides that a county
imposing the Tax by ordinance shall, prior to the effective date
thereof, contract with the Department for the administration and
collection of the Tax; and,
WHEREAS, the County has by ordinance, a copy of which
is attached hereto, imposed the Tax commencing on October 1, 1984;
NOW, THEREFORE, to satisfy the requirements of Section 8(2),
Chapter 204, Laws of 1984, the parties agree as follows:
1. The Department shall exclusively perform those
functions necessary for the administration and collection of the
Tax other than criminal prosecutions.
2. Taxes collected shall be deposited by the Department
in the timber tax distribution account under the custody of the
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State Treasurer. There shall be retained from distributions to
the County under the Act the County's proportionate share of
appropriations for collection and administration activities per-
formed under the authority of the Act and the provisions of
this agreement.
The proportionate share of appropriations of the County
shall be determined on a quarterly basis. The proportionate share
of appropriations of the County means the product of the excise
tax collected on behalf of the County under the Act for the quarter,
multiplied by a fraction. The numerator is the total appropriation
referred to in Section 8 of the Act for the same quarter. The
denominator is the total timber excise tax collected statewide
under the Act for the same quarter.
The proportionate share of appropriations of the state
shall be determined in a like manner and means the product of the
timber excise tax collected on behalf of the state for the
quarter under the Act, multiplied by the above fraction.
3. In carrying out its administration and collection
responsibilities the Department shall apply the provisions of
Chapter 82.32 RCW, as they now exist or are hereafter amended
(except RCW 82.32.045 and 82.32.270) as implemented by the
Department's rules promulgated pursuant to RCW 82.32.300, as
the same exist now or may hereafter be amended. The Department
shall adopt additional rules in accordance with the State Ad-
ministrative Procedure Act (Chapter 34.04 RCW) to facilitate the
administration and collection of the County's excise tax as it
may deem necessary or desirable.
4. The Department shall administer and collect the
County's Tax in a manner consistent to the fullest extent possible
with the administration and collection of the excise tax imposed
by the state under the Act.
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5. The County shall have the right from time to
time to examine the records of the Department as they concern
taxpayers subject to the County ordinance.
6. All refunds and credits of the
Department shall be charged against future c
tax. The Department shall, by advice to the
and notice to the affected counties, require
any tax, penalty and interest distributed to
the county entitled thereto.
Tax made by the
Dllections of such
State Treasurer
redistribution of
a county other than
7. This agreement shall take effect on the
day of , 19 , and shall thereafter be
automatically renewed on December 31 of each year unless one of
the parties gives written notice of termination on or before
November 1 of each such year.
IN WITNESS WHEREOF the parties by their officers,
duly authorized for the purpose, affix their signatures the day,
date and year first above written.
APPROVED AS TO FORM:
Assistant Attorney General
APPROVED AS TO FORM:
BRUCE L. DISEND,
Deputy Prosecuting Attorney
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STATE OF WASHINGTON
DEPARTMENT OF REVENUE
Director
WHATCOM COUNTY
BY:
SHIRLEY VAN ZANTEN,
County Executive
t,