[1]
Editor's Note: Legislation previously included in Ch. 3.04: Ord. 3-70. The effective date of Ord. 85-1 was January 1, 1986.
There is hereby imposed a sales or use tax, as the case may be as authorized by RCW 82.14.030(2), upon every taxable event, as defined in 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 RCW.
(Ord. 85-1 § 1, 1985; Ord. 99-04, 1999)
The rate of the tax imposed by KCC § 3.04.010 shall be five-tenths of one percent of the selling price or value of the article used, as the case may be.
(Ord. 85-1 § 2, 1985; Ord. 99-04, 1999)
The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330.
(Ord. 85-1 § 4, 1985; Ord. 99-04, 1999)
A credit is hereby allowed against the tax herein imposed for the full amount of any city sales or use tax imposed under RCW 82.14.030(2) upon the same taxable event up to the tax imposed by this chapter.
(Ord. 85-1 § 5, 1985; Ord. 99-04, 1999)
1. 
There is hereby imposed a sales or use tax, as the case may be, as authorized by House Bill 2110 (1995 2nd Special Session, Chapter 10) upon every taxable event, as defined in RCW 82.14.020, occurring within the county. The tax collected 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 RCW. Such sales or use tax shall be in addition to any other taxes authorized by law.
2. 
The rate of the tax imposed herein shall be one-tenth of one percent of the selling price or value of the article used, as the case may be.
3. 
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.14 RCW.
4. 
The tax collected pursuant to this section shall be used only for such purposes as are authorized pursuant to House Bill 2110 (1995 2nd Special Session, Chapter 10).
5. 
The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of Department of Revenue, pursuant to RCW 82.32.330.
(Ord. 95-16, 1995; Ord. 99-04, 1999)
1. 
There is hereby imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.340, upon every taxable event, as defined in RCW 82.14.020, occurring within the county. The tax collected 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 RCW. Such sales or use tax shall be in addition to any other taxes authorized by law.
2. 
The rate of the tax imposed herein shall be one-tenth of one percent of the selling price or value of the article used, as the case may be.
3. 
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.14 RCW.
4. 
The tax collected pursuant to this section shall be used only for such purposes as are authorized by RCW 82.14.340.
5. 
The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of Department of Revenue, pursuant to RCW 82.32.330.
(Ord. 95-17, 1995; Ord. 99-04, 1999)
1. 
There is hereby imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.049, upon every taxable event, as defined therein, occurring within the county. The tax collected shall be imposed upon and collected from those person from whom the state and sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. Such sales or use tax shall be in addition to any other taxes authorized by law.
2. 
The rate of the tax imposed herein shall be one percent of the sale or rental price, as the case may be.
3. 
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.14 RCW.
4. 
The tax collected pursuant to this section shall be used only for such purposes as are authorized by RCW 82.14.049(1)(c).
5. 
The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of Department of Revenue, pursuant to RCW 82.32.330.
(Ord. 2013-010, 2013)
1. 
There is hereby imposed a sales and use tax, as authorized by RCW 82.14.460, upon every taxable event, as defined therein, occurring within the county. The tax collected shall be imposed upon and collected from those persons and events provided for pursuant to Chapters 82.08 and 82.12 RCW. Such sales or use tax shall be in addition to any other taxes authorized by law.
2. 
The rate of the tax imposed herein shall be one tenth of one percent of the sale or rental price, as the case may be unless offset by a city’s imposition of the same tax.
3. 
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter 82.14 RCW.
4. 
The tax collected pursuant to this section shall be used only for such purposes as are authorized by RCW 82.14.460.
5. 
The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of Department of Revenue, pursuant to RCW 82.32.330.
6. 
The tax shall commence to be imposed January 1, 2022 and cease on December 31, 2027 unless reauthorized by the Board of County Commissioners.
(Ord. 2021-017, 2021)