HomeMy WebLinkAbout20-84 - Ord. Mason County Local Sales Tax ORDINANCE NO. 20-84
LOCAL SALES TAX
COUNTY OF MASON
AN ORDINANCE IMPOSING A SALES OR USE TAX UPON AND TO BE
COLLECTED FROM THOSE PERSONS FROM WHOM THE STATE SALES
OR USE TAX IS COLLEC'IED, FIXING THE RATE OF TAX, PROVID-
ING FOR THE ADMINISTRATION AND COLLECTION THEREOF, CON-
SENTING TO THE INSPECTION OF RECORDS .
BE IT ORDAINED BY THE COUNTY COMMISSIONERS OF MASON
COUNTY AS FOLLOWS :
SECTION 1
IMPOSITION OF SALES - USE TAX
There is hereby imposed a sales or use tax, as the case may be as
authorized by RCW 82 . 14 . 030 (2) , upon every taxable event, as defined
in RCW 82 . 14 . 020 , occurring within the County of Mason. The tax shall
be imposed upon and collected from those persons from whom the state
sales tax or use tax is collected pursuant to Chapters 82 . 08 and
82. 12 RCW.
SECTION 2
RATE OF TAX IMPOSED
The rate of the tax imposed by Section 1 of this ordinance shall be
. 005 ( . 5%) of the selling price or value of the article used, as the
case may be.
SECTION 3
ADMINISTRATION AND COLLECTION OF TAX
The administration and collection of the tax imposed by this ordinance
shall be in accordance with the provisions of RCW 82 . 14 . 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 82 . 32 . 330 .
SECTION 5
AUTHORIZING EXECUTION OF CONTRACT FOR ADMINISTRATION
The County Commissioners are hereby authorized to enter into a
contract with the Department of Revenue for the administration of this
tax.
SECTION 6
REFERENDUM PROCEDURE
This ordinance shall be subject to a referendum procedure. Any
referendum petition to repeal this ordinance or alter the rate of the
tax authorized by this ordinance shall be filed with the Auditor within
seven days of passage of this ordinance. The Auditor within ten days
shall then confer with the petitioner concerning form and style of
the petition, issue an identification number for the petition, and
write a ballot title for the measure. The ballot title shall; be posed
as a question so that an affirmative answer to the question and an
affirmative vote on the measure will result in the tax or tax rate
increase being imposed and a negative answer to the question and a
negative vote on the measure will result in the tax or tax rate increase
not being imposed. The petitioner shall be notified of the identification
number and ballot title within this ten-day period.
ORDINANCE NO. 20-84
Page Two
After notification, 4_-Iie petitioner shall have thirty days in Cr inich
to secure on petition forms the signatures of not less than fifteen
percent of the registered voters of the County, and to file the signed
petitions with the Auditor. Each petition form shall contain the
ballot title and the full text of the measure to be referred. The
Auditor shall verify the sufficiency of the signatures on the peti-
tions. If sufficient valid signatures are properly submitted, the
Auditor shall submit the referendum measure to the County voters at
a general or special election held on one of the dates provided in
RCW 29 . 13 . 010 as determined by the County Commissioners . This
election shall not take place later than one hundred twenty days after
the signed petition has been filed with the Auditor.
SECTION 7
ADVISORY VOTE
The results of a referendum per Section 6 above will be binding.
If there has been no such referendum, the proposition whether or not
the County will continue the sales tax will be placed on the September
primary ballot for an advisory vote.
SECTION 8
SEVERABILITY
If any provision of this ordinance 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 affected.
SECTION 9
EFFECTIVE DATE
This ordinance shall take effect April lst, 1984 .
PASSED by the County Commissioners of Mason County the :-th day of
December, 1963 .
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
w�
Chairman
Commissiorie'r
21t
ATTEST: Commissioner
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Clerk of the Board
APPROVED AS TO FORM:
`-Deputy Prosecutor