HomeMy WebLinkAbout115-86 - Res. Local Sales and Use Tax Imposed RESOLUTION N . 115-86
LOCAL SALES AND USE TAX
COUNTY OF MASON
N
A RESOLUTION IMPOSING A SALES OR USE TAX TO BE COLLECTED D FROM THOSE
PERSONS FROM WHOM THE STATE SALES OR USE TAX IS COLLECTED -
WHEREAS , RCW 2 . 14 . 030 ( 2 ) author i zed the impos i t ion of a sales and
use tax by the counties of this rotate in addition to the tax
authorized by RCW 2 . 14 . 030 ( 1 ) ; and ,
WHEREAS , Mason County has heretofore enjoyed sufficient revenue from
other sources to provide mandated services to the peop I e of Masora
County ; and ,
WHEREAS , the withdrawal of Federal Revenue Sharing Funds from County
revenues and the decline of other revenues threatens the abi I i ty of
the County to provide such services ;
NOW, THEREFORE , 11' IS HEREBY RESOLVED THAT
SECT I ON 1
IMPOSITION OF SALES — USE TAX
In addition to the 0 e 5% sales or use tax imposed by Mason County
Ordinance 92 ( 1970 ) as authorized by IOW 52e14 . 030 ( 1 ) , there is
hereby imposed a sales or use tax , as the case may be as authorized
by RCW 82 e 14 . t)3Ca( 2 ) , upon every taxable event , as defined in RCW
82 . 14 . 020 , occurring w€ thin the County of Masan . The tax shall be
imposed upon and collected from those persons from whom the state
saps tax or use tax is collected pursuant to Chapters 82 , 08 and
82 .. 12 IOW.
SECTION 2
RATE OF TAX IMPOSED
The rate of the tax imposed by Section I of this ordinance shall be
.. 005 ( . 5%) of the selling price or value of the article used , as the
case may be ; Rrcavid d hs ever that there shal I be allowed against
the tax imposed by this Resolution a credit for the fall amount of
any city sales or use tax imposed under RCW 82 .. 14 . 030 ( 2 ) upon the
same taxable event: up to the amount of tax imposed by the County
hereunder ; and that , if the tax imposed by this
Resolution is equal or greater than Such city rate , the County shall
receive fifteen percent ( 15%) of the city tax .
SECT l ON 3
A I flI I STATT I A 11J C1L LEOT I �I� F TA
The administration and collection of the tax imposed by this
oard i nance sha l I be in accordance ail th the prow i s i otns of RCW
82e14 . 050 ,-
SECTION 4
CONSENT TO INSPECTION OF RECORDS
The County of Mason 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 , 32 .. 330.
RESOLUTION NO . 115-86
Page 2
SECTION S
AUTHORIZING EXECUT I QN OF CONTRACT FOR A M I N I STRA`I` I N
The County Commissioners are hereby authorized to enter into a
contract with the Department of Revenue for the administration of
this taxe
SECTION 6
REFERENDUM R EDURE
This resolution shall be subject to the referendum procedure
specified by RCW 82 , 14a036 , The " filing officer " referred to
therein shall be the Mason County Auditor ,
SECTION 2
SEVERAEILITY
If any provision of this resolution or its application to any person
or circumstance is held invalid , the remainder of this ordinance or
the application of the provisions to other persons or circumstances
is not affectedm
SECTION
EFFECTIVE DATE
This ordinance shall tale affect January lsta 1987
PASSED by the County Commissioners of Mason County the 5th day of
December , 1966 _
OARD OF COUNTY COMIC I SS I NERS
MASON COUNTY , WASHINGTON
ch i rperson McGee
o missioner Eager
r
ornmissioner Gibson
ATTEST :
%X
Clerk of the Beard
A PROVED AS TO FORM:
eputy l" ose:cutor