HomeMy WebLinkAboutord1982-068a
1 DATE September 16, 1982
INTRODUCED BY Van anten
2 PROPOSED BY: Council
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ORDINANCE NO. 82 -68
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AN ORDINANCE IMPOSING A SALES AND USE
6 TAX PURSUANT TO R.C.W. 82.14.03012)
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e WHEREAS, the Legislature of the State of Washington has
authorized the imposition of a sales and use tax by the counties
9 of this state by passage of R.C.W. 82.14.030(2); and,
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WHEREAS, it is deemed necessary and in the best
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interest of the residents of Whatcom County to impose a sales and
12 use tax pursuant to said authorization;
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NOW, THEREFORE, BE IT ORDAINED BY THE WHATCOM COUNTY
14 COUNCIL as follows:
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Section 1:
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18 There is hereby imposed a sales and use tax, as the
19 case may be, upon every taxable event, as defined in R.C.W.
82.14.020, within Whatcom County. The tax shall be imposed and
20 collected pursuant to Chapters 82.08 and 82.12 of the Revised
21 Code of Washington.
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Section 2.
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24 The rate of tax imposed by Section 1 of this Ordinance
Z5 shall be five - tenths (5/10) of one percent (1 % ) of the selling
price (in the case of the sales tax) or value of the article used
26 (in the case of the use tax).
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PROVIDED, HOWEVER, that if Whatcom County shall impose
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a sales and use tax under this Ordinance at a rate equal to or
29 greater than the rates imposed by a City within the County under
30 R.C.W. 82.14.030(2) (as added by Chapter 49, Section 17(2), Laws
of 1982, First Extraordinary Session of the Legislature), the
31 Count shall receive fifteen y tax;
County percent (15 � ) of the City
32 PROVIDED, FURTHER, that if the rate of the sales and use tax
Ordinance - 1.
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imposed by this Ordinance is less than the rate imposed under
R.C.W. 82.14.030(2), by a City within the County, the County
shall receive that amount of revenues from such City equal to
fifteen percent ( 15 % ) of the rate of tax imposed by the County
under this subsection.
Section 3.
A credit shall be allowed against the tax imposed by
this Ordinance for the full amount of any City sales or use tax
imposed under R.C.W. 82.14.030(2) upon the same taxable event up
to the amount of the additional tax imposed by the County under
this Ordinance.
Section 4.
The administration and collection of the tax imposed by
this Ordinance shall be in accordance with the provisions of
R.C.W. 82.14.050.
Section 5.
The County Executive is hereby authorized to enter into
a contract with' the State Department of Revenue for
administration and collection of this tax.
Section 6.
The County hereby consents to the inspection of such
records as are necessary to qualify the County for inspection of
records by the Department of Revenue, pursuant to R.C.W.
82.32.330.
Section 7.
The tax imposed by this Ordinance shall be in addition
to all such taxes previously imposed by the County.
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Section 8.
Any seller who fails or refuses to collect the tax as
required, and any buyer who refuses to pay any tax due under this
Ordinance, shall be guilty of a misdemeanor; and upon conviction
thereof, shall be fined not more than $500.00 or imprisoned for
not more than six months, or both.
Section 9.
Pursuant to State law (Chapter 49, Section 19, Laws of
1982, First Extraordinary Session), there is hereby created a
special initiative. Any legal voter, or organization of legal
voters of Whatcom County, may .file a special initiative proposal
against this Ordinance with the County Auditor. The proposal
shall be presented to the Auditor within forty -five (45) days
after the Ordinance is passed by the County Council. Thereafter,
the procedure implementing the special initiative shall conform
to the requirements for initiatives set forth in the County Home
Rule Charter, Section 5.40.
Section 10.
This Ordinance shall become effective on the date that
the state sales tax upon food is removed. Provided, however, that
if- said effective date is delayed pursuant to the initiative
procedure set forth in the preceding section, the effective date
of this Ordinance shall be January 1. 1984.
Section 11.
If any provision of this Ordinance or its application
to any person or circumstances is held invalid, the remainder of
the Ordinance or the application of the provision to other
persons or circumstances shall not be affected.
Passed this 7th day of. October 1982.
�ATTTS`JP
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Cler of the Cou it
Ordinance - 3.
WHATCOM COUNTY COUNCIL,
WHATCOM COUNTY, WASHINGTON
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WILLIAM P. ROEHL,
Council Chairperson
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APPROVED AS TO FORM: ( ?C) APPROVED , - ( -_ _ ) VETOED
BRUCE -r. DISEND, JOHNOUWS. v y
Deputy Prosecuting Attorney Coun y Executi�re
Date: October 8, 1982
Published September 27, 1982 and October 16, 1982
Ordinance - 4.