HomeMy WebLinkAbout119-04 - Ord. Forest Excise Tax FOREST EXCISE TAX ORDINANCE
Ordinance No . 119 - 0 4
AN ORDINANCE relating to taxation and imposing an excise tax on timber harvested from
private lands and from public lands , phased-in over ten years, and credited against the state tax, providing
for administration and collection by the state department; creating a timber tax account; and establishing a
January 1 , 2005 effective date .
WHEREAS , the state legislature in 1984 authorized counties to impose a four-percent timber
excise tax on timber harvested on private lands but not from timber harvested on public lands (chapter
204, Laws of 1984) ,
WHEREAS, the state legislature in 2004 extended the authorization for counties to impose a
timber excise tax to include timber harvested from public lands (chapter 177 , Laws of 2004) , with the tax
rate phased in over ten years , and
with an effective date of January 1 , 2005 , and
WHEREAS, there currently is a five percent tax imposed by the state on timber harvested from
private and public lands, and
WHEREAS, the county tax will be credited against the state tax, thus maintaining the current
total rate of five percent, not increasing the tax burden imposed on timber harvesters, and
WHEREAS, the state law provides that the Washington State Department of Revenue will
collect, administer, and distribute the proceeds of the county timber excise tax to the county; and
WHEREAS , the Mason County Board of County Commissioners being fully informed, desires
to impose the timber excise tax, establish an account into which the proceeds can be deposited, and
contract with the state department of revenue for the administration and collection of the tax; Now,
Therefore,
Be it ORDAINED by the Board of Mason County Commissioners as follows :
Section 1 . Tax Imposed . 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 .
Section 2 . Determination of Tax. The tax shall be equal to the stumpage value of the timber, as defined
I
n RCW 84 . 33 . 035 , harvested from privately-owned land within the county, multiplied by a rate of 4
percent, and harvested from publicly-owned land within the county, multiplied by the following rates :
(a) For timber harvested January 1 , 2005 , through December 31 , 20055 1 .2 percent;
(b) For timber harvested January 1 , 2006, through December 31 , 2006, 1 . 5 percent;
(c) For timber harvested January 1 , 2007 , through December 31 , 2007 , 1 . 8 percent;
(d) For timber harvested January 1 , 2008 , through December 31 , 2008 , 2 . 1 percent;
(e) For timber harvested January 1 , 2009 , through December 31 , 2009 , 2 .4 percent;
(f) For timber harvested January 1 , 2010 , through December 31 , 2010 , 2 . 7 percent;
(g) For timber harvested January 1 , 2011 , through December 31 , 2011 , 3 . 1 percent;
(h) For timber harvested January 1 , 2012 , through December 31 , 2012 , 3 .4 percent;
(1) For timber harvested January 1 , 2013 , through December 31 , 2013 , 3 . 7 percent;
0 ) 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 Section 1 , but may be required by the
Department of Revenue to file a return even though no tax may be due .
Section 3 . Administration and Collection. The administration and collection of the tax imposed by this
chapter shall be in accordance with the provisions of RCW Chapter 84 . 33 and all sections of RCW
Chapter 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 .
Section 4. Timber Tax Account. There is created a county timber tax account for deposit of moneys
distributed to the county as provided by RCW 84 . 33 . 081 ( 1 ) .
Section 5 . Contract with Department of Revenue. The county is authorized to contract with the
Washington State 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
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 the county shall first approve the form and content of
the contract .
Section 6 . Agreement to Inspection of Records. The county agrees to give to the Washington State
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 Section 1 , 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 Chapter 84 . 33 .
Section 7. Severability. 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 .
Section 8 . Effective Date. This ordinance shall take effect January 1 , 2005 .
ENACTED in open session by the Mason County Board of County Commissioners this 7 t: h
day of December ) 2004 ,
Board of Mason County Commissioners
to
4 J2;r ':24"O�' Wesley E ,'J,ohnsorl, Chairperson
Reb c a S . Rogers , Cleric f the Board
To�ed as 44wm: ,. Herb BaW, commissioner
it i� y' SPP:, Y /, [,
Michael Clift, Chief Deputy Prosecuting Attorney Jayni . K min, Commissio er