HomeMy WebLinkAbout41-98 - Ord. Levying and Accepting Sales and Use Tax of .04% ' ; ,
Y -
ORDINANCE LEVYING AND ACCAEP`11NG A SALES AND USE TAX OF .04%
PURSUANT TO W-`W 82.14.37
WHEREAS, RCW 82.14.370 rural distressed areas throughout the
state to collect a .04% sales and use '-ax; and
WHEREAS, Mason County ,;ieSires to accept the revenue provided in
RCW 82.14.370.
WHEREAS, RCW 82.14.370 states I:h:{: the tax imposed shall be deducted from
the annount of tax otherriise rer,Pi?;.yd to he c rillec:ted or Daid ;ve", to the State of
Washington Departrneri': o-r 1'1,eVel-�U-", u d a R(I"W 82.a8 or 82.12; and
WHEREAS, no additiona tax is irnf'-f.�<;e(], but rather .04% of the sales and use
tax currently collected by the Departr;",er,t al, Rle-venue for the State of Washington shall
be payable to Mason County; and
WHEREAS, RCW 82.14.370 rrovid �, That the Department of Revenue shall
collect the .04% tax on behalf of the Cur.wity at charge to the County, and
WHEREAS, the County qua led u.iid er Section 5 of RCW 82.14.370 as an
eligible area as determined by the Dep atln,Intl of Revenue; and
WHEREAS, the County is elig�4)ia 1 used on levels of unemployment that exceed
the Washington State average by twenty z;+p=vP"! :rat (20%); and
WHEREAS, the monies collected i.irider RCW 82.14.370 shall be used for the
purpose of financing public -facilities inciudin,,j but not limited to the cost of construction,
acquisition, improvement, or operation ofpublic facilities.
NOW, THEREFORE,
BE IT ORDAINED by the Board, of Courity Commissioners of Mason County:
I. IMPOSI'11014 OF TAX
The County hereby levies and accep4s t;'ie .04% sales and use tax as provided in
RCW 82.14.370.
III. ADDITIONAL TAX
The tax set forth herein shall t)e co0ected in addition to any license fee or any
other tax imposed or levied pursuant to law or any other ordinance of Mason* County,
and is deducted frorn the amount of currev,Uy paid to the State of Washington.
Ill. ADMINISTRATION AND COLLECTION
The tax levy herein shall be by the Department of Revenue pursuant to
RCW 82.14.370 as amended. The Uieparb,_V it is hereby empowered and authorized
on behalf of Mason County to prescfi[-,- special forms and reporting procedures
that the Department may deem neces�sari to fulfill its responsibilities pursuant to this
ordinance and RCW 82.14.370.
IV. ELK"TIBUTY
The County,is eligible under ROW 82,14.370 for credit of this tax due to levels of
unemployment that are significantly highei- Ulan the Washington State average.
V. SFVEi"ZIABILITY
If any provision of this ordinance or its, application to any person or circumstance
is held invalid, the remainder of this ordiriancc, or the application of the provisions to
other persons or circumstances shall not lbe a fe(:Jed.
VI. GPEC19,,L FUND
There is hereby created a Fund, the Distressed Area Capital Fund for the
revenue collected hereunder.
VI. EFFECTIVE DATE
This ordinance is effective July 1 1993 and shall expire June 30, 2023.
ADOPTED TF91S DAY OF 1998
--- _ AV
—
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY
0,�r�n A. Bolender, Chair
ATTEST h10 Jc ad ., Commis n r j
ecca S. Rogers Cyr)�ihi D. Olsen, Commissioner
le k of the Board
P �VF4D -AS TO FORM
Michael Clift, Chief Deputy Prosecuting Al,torney