There is imposed and shall be collected, on and after January 1, 2005, an excise tax on every person in the county engaging in business as a harvester as defined by RCW 84.33.035. 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 RCW 84.33.086.
(Ord. 2004-45; Ord. 84-3; Ord. 99-04)
The tax shall be equal to the stumpage value of the timber, as defined in RCW 84.33.035, harvested from privately-owned land within the county, multiplied by a rate of four percent (4%), and harvested from publicly-owned land within the county, multiplied by the following rates:
1. 
For timber harvested January 1, 2005, through December 31, 2005, 1.2 percent;
2. 
For timber harvested January 1, 2006, through December 31, 2006, 1.5 percent;
3. 
For timber harvested January 1, 2007, through December 31, 2007, 1.8 percent;
4. 
For timber harvested January 1, 2008, through December 31, 2008, 2.1 percent;
5. 
For timber harvested January 1, 2009, through December 31, 2009, 2.4 percent;
6. 
For timber harvested January 1, 2010, through December 31, 2010, 2.7 percent;
7. 
For timber harvested January 1, 2011, through December 31, 2011, 3.1 percent;
8. 
For timber harvested January 1, 2012, through December 31, 2012, 3.4 percent;
9. 
For timber harvested January 1, 2013, through December 31, 2013, 3.7 percent;
10. 
For timber harvested January 1, 2014, and thereafter, 4.0 percent.
Any harvester, as defined in RCW 84.33.035, incurring less than $50.00 tax liability in any calendar quarter, is excused from the payment of the tax imposed by [KCC § 3.14.010], but may be required by the Department of Revenue to file a return even though no tax may be due.
(Ord. 84-3; Ord. 99-04; Ord. 2004-45)
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 84.33 and all sections of RCW 82.32 (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.
(Ord. 84-3; Ord. 99-04; Ord. 2004-45)
There is created a county timber tax account for deposit of moneys distributed to the county as provided by RCW 84.33.081(1).
(Ord. 84-3; Ord. 99-04; Ord. 2004-45)
The county is 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 [KCC § 3.14.010] and to provide in such agreement for payment of the costs of collection and administration incurred by the Department of Revenue as directed by RCW 84.33.081. The Prosecuting Attorney of Kittitas County shall first approve the form and content of the contract.
(Ord. 84-3; Ord. 99-04; Ord. 2004-45)
The county agrees to give to the Department 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 [KCC § 3.14.010], as may be necessary to permit the county to obtain facts and information 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 RCW 84.33.
(Ord. 84-3; Ord. 99-04; Ord. 2004-45)
If any provision of this ordinance or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected.
(Ord. 84-3; Ord. 99-04; Ord. 2004-45)
To the extent that any previously enacted Ordinance, adopted by the Board of County Commissioners is inconsistent with the adoption and provisions of this Ordinance, such prior Ordinance(s) or those sections of such Ordinance are repealed.
(Ord. 2004-45)