Columbia County is a "participating county" under RCW 82.14.540. There is authorized, fixed and imposed a sales and use tax on every taxable event, as defined in RCW 82.14.020, in nonparticipating cities and participating cities identified in RCW 82.14.540, as appropriate for taxation by a participating county. There is also authorized, fixed and imposed a sales and use tax on every taxable event, as defined in RCW 82.14.020, in unincorporated Columbia County for the time period identified as appropriate for taxation by a participating county under RCW 82.14.540. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.
(Ord. 2020-01 § 2 (Exh. B))
The rate of the tax shall be the maximum rate permitted participating counties under RCW 82.14.540 as it exists or is hereafter amended.
(Ord. 2020-01 § 2 (Exh. B))
The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.540. The chairman of the board of county commissioners is authorized and directed to execute any contracts with the Department of Revenue that may be necessary to provide for the administration or collection of the tax.
(Ord. 2020-01 § 2 (Exh. B))
The proceeds of the tax imposed by this chapter shall be deposited in a special fund in Columbia County to be known as the "affordable and supportive housing fund."
(Ord. 2020-01 § 2 (Exh. B))
Monies collected may only be used for affordable and supportive housing purposes as provided in RCW 82.14.540(6)(b) as it exists or is hereafter amended. Monies shall be administered by the board of county commissioners, with assistance from the department of planning and building, in accordance with budgetary processes and state statutes.
(Ord. 2020-01 § 2 (Exh. B))
The tax imposed by this chapter expires 20 years after the date on which the tax is first imposed.
(Ord. 2020-01 § 2 (Exh. B))