Title 3
REVENUE AND FINANCE
Chapters:
3.04 Admissions Tax
3.08 Real Estate Sales Excise Tax
3.12 Sales or Use Tax
3.13 Sales or Use Tax for Criminal Justice Purposes
3.14 Additional Local Sales or Use Tax
3.15 Sales or Use Tax for Juvenile Detention Facilities and Jails
3.16 Solid Waste Planning Fund
3.20 Sales and Use Tax as Provided in RCW 82.14.370
3.24 Lodging Excise Tax
3.26 Enhanced 911 Excise Tax
3.27 Enhanced 911 Radio Access Line Excise Tax
3.28 Leasehold Excise Tax
3.30 Timber Harvester Excise Tax
3.32 Payment of Claims Against County
3.36 Advance Travel Expense Fund
3.40 Management and Disposition of Property
3.48 Competitive Bidding
3.52 Narcotics Investigation Fund
3.56 Fixed Asset Management System
3.60 Equipment Rental and Revolving Fund Motor Pool
3.64 Beard's Cove Water System Reserve Fund
3.68 Perishable Property Trust Fund
3.72 Lake Limerick Fund
3.76 Planning Department Cash Drawer/Change Fund
3.80 Office of Water Quality Cash Drawer/Change Fund
3.84 Auditor's Election Fund
3.88 Family Law Facilitator Fund
3.92 Registration of Bonds and Obligations
3.96 Reserve for Technology Fund
3.100 Reserve for Accrued Leave Fund
3.104 Credit Card Policy and Procedures
3.106 Accepting Debit and Credit Card Payments
3.108 Grants from Job Development Fund
3.112 Civil Litigation Fund
3.116 County Tax Refund Fund
3.120 Reserve for Courts Fund
3.124 Historical Preservation Fund
3.128 Trial Court Improvement Fund
3.132 Sheriff's Boating Fund
3.136 Storm Drainage System Development Fund
3.140 Authority and Responsibility for Petty Cash Funds
3.144 Responsibility for Payment of Claims and Payroll
3.148 Budgetary Accounting Fund
3.152 Sheriff Chaplain Fund
3.156 Belfair Wastewater and Water Reclamation Utility Fund
3.160 Sales and Use Tax for Emergency Communications System and Facilities
3.164 Mason County Public Works Facility Bond 2007 Fund
3.168 Mason County Limited Tax GO Bond 2008 Fund
3.172 Oakland Bay Shellfish Protection District Fund
3.174 Mason County Sheriff Search and Rescue Fund
3.178 Sheriff Volunteers Fund
Chapter 3.04
ADMISSIONS TAX
Sections:
3.04.010 Definitions.
3.04.020 Rate of tax– Who may be taxed.
3.04.030 Tax on admission ticket– Waiver.
3.04.040 Collection– Payment to treasurer– Failure to collect.
3.04.050 Registration certificate.
3.04.060 Filing return– Time extension.
3.04.070 Failure to file return– Estimate of tax– Oath– Penalty and interest.
3.04.080 Tax assessment– Hearing– Credit for overpayment– Appeal.
3.04.090 Administration.
3.04.100 Returns– Disclosure of information unlawful– Exceptions.
3.04.110 Records required.
3.04.120 Tax exemptions.
3.04.130 Unlawful acts– Penalty.
3.04.140 Deposition of proceeds.
3.04.010 Definitions.
For the purposes of this chapter, unless otherwise required by the context, words and phrases shall have the following meaning:
(1) "Admission charge" means the amount paid for the privilege of entering into any place for recreation or amusement, and when persons are admitted free or at a reduced rate it means the amount paid by others for similar accommodations or privileges. In addition to its ordinary meaning it includes the following:
(A) The charge made for admission to any building or enclosure within which is located any swimming pool, skating rink, dance hall, dancing facility, park, resort, fair, circus, or other places containing recreation or amusement facilities, and also the charge made for the use of the equipment or facilities themselves which are located therein,
(B) Automobile parking charges when the amount thereof is determined according to the number of passengers in the automobile,
(C) Where the amount paid for admission to any public performance is included within the price paid for meals, refreshments or services a fair portion of such charge shall be deemed an admission charge, under such reasonable rules as the treasurer shall promulgate,
(D) When passes or tickets for admission are issued to certain individuals free or for lesser rate than is charged to others for taxable admission charge shall be the charge made to others for similar accommodations, and a tax measured thereby shall be collected from such individuals; provided, however, that when the charge regularly made to women, children, students, soldiers or other particular group or class is less than the charge made to men, the lesser charge shall not be deemed to be a reduced rate, and the tax herein levied shall apply only to the actual charge made; and provided further that the tax shall not apply to free admissions granted to bona fide employees of the proprietor or to public employees while engaged in conducting their official business.
"Admission charge" does not include the charge made for the mere use of pool and billiard tables, bowling alleys, card playing facilities or coin operated machines, nor does it include any portion of the charge made by a bona fide private social or service club, church or society, for entertainment or recreation, which is not conducted for profit, attendance to which is not open to the public but is limited to members of the organization and individually invited guests of such members.
(2) "Board" means the board of county commissioners of Mason County.
(3) "County" means Mason County, state of Washington.
(4) "Person" means any individual, firm, copartnership, company, corporation, municipal corporation, the state of Washington, the United States of America, association, society, or any group of individuals acting as a unit whether mutual, cooperative fraternal, religious, nonprofit or otherwise.
(5) "Place" means, without limiting its scope, a theater, show house, cabaret, night club, art gallery, museum, dance hall, athletic park, swimming pool, skating rink, resort ground, amusement park, and other enclosures and buildings or portions thereof and buildings or portions thereof wherein entertainment or recreation is provided, and located within the boundaries of the county or in any state or federal reservation therein, under such rules as the treasurer shall promulgate, not inconsistent with the extent of this chapter.
(6) "Treasurer" means the county treasurer.
(§ 1 of Ord. dated August 16, 1943).
3.04.020 Rate of tax– Who may be taxed.
From and after the first day of August, 1943, there is hereby levied and there shall be collected a tax of one cent for each twenty cents or fractions thereof of the admission charge to any place, to be paid by the person paying for such admission or by the person admitted free or at a reduced rate, to the person conducting the place to which an admission charge is made.
(§ 2 of Ord. dated August 16, 1943).
3.04.030 Tax on admission ticket– Waiver.
Every admission ticket shall have printed thereon, separately the price for which the ticket is sold and the amount of the tax imposed by this chapter in respect thereto. The treasurer, in his discretion, may waive this provision and in lieu thereof require that the admission charge and the tax be separately stated and conspicuously posted at the box office or main entrance of the place of entertainment.
(§ 3 of Ord. dated August 16, 1943).
3.04.040 Collection– Payment to treasurer– Failure to collect.
Every person receiving any payment for admission taxable under this chapter shall, at the time of receiving same, collect the amount of tax imposed hereby from the persons making such payments or from those admitted free or at a reduced rate. The tax required to be collected under this chapter shall be held in trust by the person required to collect the same until paid to the treasurer as herein provided, and any person receiving payment of such taxes who appropriates or converts the same to his own use or to any use other than the payment of the tax as herein provided, to the extent that the amount of the tax is not available on the due date for filing returns as herein provided, is guilty of a gross misdemeanor. In case any person required to collect the tax imposed hereunder fails to collect the same, or having collected the tax fails to pay the same to the treasurer in the manner herein prescribed, whether such failure be the result of his own acts or the result of acts or conditions beyond his control, he shall nevertheless be personally liable to the county for the amount of the tax. The person receiving any payment for admissions shall make out a return, upon such forms and setting forth such information as the treasurer may require, showing the amount of tax upon admissions for which he is liable for the preceding bimonthly period and sign and transmit the same to the treasurer together with a remittance for the amount thereof. Payment of the tax may be made in cash, money order, or check under such regulations as the treasurer may prescribe, but if an uncertified check received by the treasurer is not paid by the bank on which it is drawn the taxpayer who tendered the same shall remain liable for the payment of the tax and for all legal penalties the same as if such check had not been tendered.
(§ 4 of Ord. dated August 16, 1943).
3.04.050 Registration certificate.
Every person who engages in any business in which he is required to collect a tax imposed by this chapter shall, under such rules as the treasurer shall prescribe and before engaging in such business, apply for and obtain from the treasurer, upon the payment of a fee of one dollar a registration certificate. The certificate shall be personal and nontransferable, and shall be valid as long as such person shall continue in business and pay the tax accrued under the provisions of this chapter. In case business is transacted at two or more separate places by one person a separate certificate for each place at which business is transacted with the public shall be required, but no fee shall be required for such additional certificates. Each certificate shall contain such information as the treasurer deems necessary and shall be posted conspicuously at the place of business for which it is issued. When a place of business is changed the taxpayer must return to the treasurer the existing certificate, and a new certificate will be issued for the new location free of charge. No person shall engage in any business which is required to collect the tax hereunder without being registered as herein provided; provided, however, the treasurer, by general regulation, may provide for the issuance of certificates of registration to temporary places of business without requiring the payment of any fee. The treasurer may declare the tax upon admissions to temporary or itinerant places of amusement to be immediately due and payable and collect the same forthwith, when in his discretion he believes there is a possibility that the tax imposed hereunder may not be paid.
In the event any person to whom a certificate of registration has been issued willfully violates any provision of this chapter, the treasurer, in his discretion, may by order revoke such certificate, and thereupon post a copy of such order in a conspicuous place at the main entrance of the taxpayer's place of business.
(§ 5 of Ord. dated August 16, 1943).
3.04.060 Filing return– Time extension.
The treasurer may extend the time for making and filing any return required under this chapter, not exceeding ninety days for the due date; provided, however, that any extension in excess of thirty days shall be conditioned on payment of interest of one-half of one percent for each thirty days or portion thereof of the amount of the tax from the date upon which the same became due until paid. If payment of any tax due under this chapter is not received by the treasurer within ten days of the due date thereof as fixed in this chapter or as extended as above provided, there may be added to such a tax a penalty of ten percent of the amount of the tax.
(§ 6 of Ord. dated August 16, 1943).
3.04.070 Failure to file return– Estimate of tax– Oath– Penalty and interest.
(a) If any person fails or refuses to make any return required hereunder, the treasurer shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the amount of such tax; and to this end the treasurer or his duly appointed deputy may make examination of the books, records and papers of any such person and may take evidence on oath of any person relating to the subject of inquiry. The oath may be administered by the treasurer or his authorized deputy.
(b) When the treasurer has procured such facts and information as he is able to obtain upon which to base the assessment of any tax payable by any person who has failed or refused to make a return, he shall proceed to determine and assess against such person the tax and penalties provided for by this chapter. To such assessment the treasurer may add a further penalty of not more than twenty-five percent of the amount of the tax found by him to be due, which shall be in addition to all other penalties, and may add thereto interest at the rate of one percent per month of the amount of the tax, interest and added penalties for each thirty days or portion thereof from the date upon which the tax became due as provided herein until paid, and shall notify such taxpayer by mail of the total amount of such tax, penalties and interest, and this total amount shall become due and payable within thirty days from the day of such notice, and if not paid within that time, the total amount shall bear interest of one percent for each thirty days or fraction thereof from such due date until paid.
(§ 7 of Ord. dated August 16, 1943).
3.04.080 Tax assessment– Hearing– Credit for overpayment– Appeal.
(a) Any person having been issued a notice of additional taxes, delinquent taxes, interest or penalties assessed by the treasurer, may within twenty days after the issuance of the original notice of the amount thereof, petition the treasurer in writing for a hearing and correction of the amount of such assessment. The treasurer shall promptly grant such hearing and fix the time and place thereof and notify the petitioner by mail. If no such petition is filed within twenty-day period, the assessment covered by such notice shall become final.
(b) If from any investigation the treasurer finds that a tax has been paid in excess of the amount due, the treasurer shall issue to the taxpayer a credit note of such excess amount, which credit note shall be assignable upon approval by the treasurer, and may be received by the treasurer from the holder thereof in lieu of cash for the payment of tax liability incurred hereunder by such holder and for no other purpose whatsoever.
(c) Any person, except one who has failed to keep and preserve books and records as hereinafter provided, having paid any tax, interest or penalty hereunder, and feeling aggrieved by the amount thereof, may appeal to the superior court of the county within one year after the date of payment thereof for a recovery of the amount of tax, penalty and interest alleged to have been illegally paid. The appeal shall be perfected by serving a copy of the notice of appeal upon the treasurer within the time herein provided and by filing the original thereof with proof of service with the clerk of the superior court for the county. Within ten days after the filing of notice of such appeal, the taxpayer shall file with the clerk of the court a surety bond payable to the county in the sum of two hundred dollars, conditioned to diligently prosecute the appeal and pay the county all costs that may be awarded to it. The trial in the court on the appeal shall be de nova and without the necessity of any pleading other than the notice of appeal. The burden shall rest upon the taxpayer to prove that the tax as paid by him is incorrect, either in whole or in part, and to establish the correct amount of the tax. In such proceeding the taxpayer shall be deemed the plaintiff, and the county the defendant; and both parties shall be entitled to subpoena and require the attendance of witnesses as in any other civil action, and to produce evidence that is competent and material to determine the correct amount of the tax. Either party shall be allowed to appeal to the Supreme Court of the state in the same manner as other civil actions are appealed to that court. It shall not be necessary for the taxpayer to protest the payment of any tax or to make any demand to have the same refunded or to petition the treasurer for a hearing in order to appeal to the courts, as herein provided. No court action or proceeding of any kind shall be maintained by the taxpayer to recover any tax paid or any part thereof, except as herein provided.
(§ 8 of Ord. dated August 16, 1943).
3.04.090 Administration.
The administration of this chapter shall be vested in and exercised by the treasurer who shall prescribe forms and rules of procedure in conformity with this chapter and for the determination of the taxable status of any person, for the making of returns and for the ascertainment, assessment and collection of taxes and penalties imposed hereunder. The treasurer shall make rules not inconsistent with this chapter necessary in enforcing its provisions, which rules shall have the same force and effect as if specifically included herein unless declared invalid by the judgment of a court of record not appealed from. Such rules shall be on file in the office of the treasurer and shall become effective ten days after the filing thereof, and shall be open to the public inspection at all reasonable times.
(§ 9 of Ord. dated August 16, 1943).
3.04.100 Returns– Disclosure of information unlawful– Exceptions.
It is unlawful for the treasurer or any deputy, agent or employee thereof, or for any other person, to make known or reveal any facts or information contained in any return filed by any taxpayer pursuant to the provisions of this chapter or disclosed in any investigation or examination of the taxpayer's books or records made in connection with the administration of this chapter. The foregoing, however, shall not prohibit the treasurer or his deputy from:
(1) Giving such facts or information in evidence in any court action involving tax imposed hereunder or involving any violation of the provisions of this chapter;
(2) Giving such facts and information to the taxpayer or his duly authorized agent;
(3) Publishing statistics so classified as to prevent the identification of particular returns or reports or items thereof;
(4) Giving such facts or information, for official purposes only, to the board of county commissioners, the Tax Commission of the state of Washington, the Commissioner of Internal Revenue of the United States, the Department of Justice, the Army and Navy Department of the United States, or any authorized representative thereof.
(§ 10 of Ord. dated August 16, 1943).
3.04.110 Records required.
It shall be the duty of every person liable for tax hereunder to keep and preserve for a period of two years such suitable records as may be necessary to determine the amount of any tax for which he may be liable under the provisions of this chapter and such books and records shall be open for examination at any time by the treasurer or his duly authorized deputy. Any person who fails to comply with the requirements of this section shall be forever barred from questioning in any court action or proceeding the correctness of any assessment of taxes made by the treasurer and based upon any period for which such books and records have not been so kept and preserved. Except in case of fraud, the treasurer shall not assess against any taxpayer any tax that may have become payable under the provisions of this chapter and remained unpaid for more than three years.
(§ 11 of Ord. dated August 16, 1943).
3.04.120 Tax exemptions.
The provisions of this chapter shall not apply to:
(1) Admissions to any place located within the corporate limits of any city or town in the county during the time that such city or town imposes a tax of similar nature upon the admission charge to any place within its corporate limits;
(2) Any admission charge which is less than eleven cents.
(§ 12 of Ord. dated August 16, 1943).
3.04.130 Unlawful acts– Penalty.
It is unlawful for any person to engage in the business of charging an admission to any place without having obtained a certificate of registration as provided herein; or to engage in such business after his certificate shall have been revoked by order of the treasurer; or to make any false or fraudulent return or false statement in any return with intent to defraud the county or evade the payment of the tax imposed by this chapter; or for any person to fail or refuse to permit the examination of any record by the treasurer or his deputy as provided by this chapter; or to wilfully violate any other provision of this chapter. Any person violating any of the provisions of this section is guilty of a gross misdemeanor and punishable in the manner provided by law. In addition to the foregoing penalties, any person who shall knowingly sign any false or fraudulent return or any return containing any false or fraudulent statement, with intent to defraud the county, is guilty of the offense of perjury in the second degree and, on conviction thereof, shall be punished in the manner provided by law. All penalties or punishments provided in this section shall be in addition to all other penalties provided in this chapter.
(§ 13 of Ord. dated August 16, 1943).
3.04.140 Deposition of proceeds.
The treasurer shall deposit the proceeds of the tax levied by this chapter in the county current expense fund. Moneys so deposited shall be deemed a county current expense fund tax, receipt subject to budgeting and expenditure by the board of county commissioners in the manner provided by law for other current expense fund expenditures.
(§ 14 of Ord. dated August 16, 1943).
Chapter 3.08 Sections:
3.08.010 Definitions.
3.08.020 Levy and collection– Amount.
3.08.030 Tax a lien.
3.08.040 Obligation of seller.
3.08.050 Payment and collection– Stamp– Receipt.
3.08.060 Affidavit– Contents.
3.08.070 Selling price not separately stated– Ascertainment of tax.
3.08.080 Sale of mining property– Taxability of transaction.
3.08.090 Sale of standing timber– Affidavit required.
3.08.100 Affidavit– Filing.
3.08.110 Affidavit– Failure to furnish– Misdemeanor.
3.08.120 Affidavit– False statements– Additional penalty.
3.08.130 Due date– Delinquent payment– Interest rate.
3.08.140 Proceeds– Disposition.
3.08.150 Excess or improper payment– Refunds.
3.08.010 Definitions.
(a) "Sale" shall have its ordinary meaning and shall include any conveyance, grant, assignment, quitclaim, or transfer of the ownership of or title to real property, including standing timber, or any estate or interest therein for a valuable consideration, and any contract for such conveyance, grant, assignment, quitclaim, or transfer, and any lease with an option to purchase real property subject to rules promulgated by the Washington State Department of Revenue, or other contract under which possession of the property is given to the purchaser, or any other person by his direction, which title is retained by the vendor as security for payment of the purchase price. The term does not include a transfer by gift, devise, or inheritance, a transfer or any leasehold interest other than of the type mentioned above, a cancellation or forfeiture of the vendee's interest in a contract for the sale of real property, whether or not such contract contains a forfeiture clause, or deed in lieu of foreclosure of a mortgage or the assumption by a grantee of the balance owing on an obligation which is secured by a mortgage or deed in lieu of forfeiture of the vendee's interest in a contract of sale where no consideration passes otherwise or the partition of property by tenants in common by agreement or as a result of a court decree, or any transfer, conveyance, or assignment of property or interest in property from one spouse to the other in accordance with the terms of a decree of divorce or in fulfillment of a property settlement agreement incident thereto, the assignment or other transfer of a vendor's interest in a contract for the sale of real property, even though accompanied by a conveyance of the vendor's interest in the real property involved, transfers by appropriation or decree in condemnation proceedings brought by the United States, the state or any political subdivision thereof or a municipal corporation, a mortgage or other transfer of any interest in real property merely to secure a debt, or the assignment thereof, any transfer or conveyance made pursuant to an order of sale by the court in any mortgage or lien foreclosure proceeding or upon execution of a judgement, or deed in lieu of foreclosure to satisfy a mortgage, a conveyance to the federal housing administration or veterans administration by an authorized mortgagee made pursuant to a contract of insurance or guaranty with the federal housing administration of veterans administration, nor a transfer in compliance with the terms of any lease or contract upon which the tax as imposed by this chapter has been paid or where the lease or contract was entered into prior to the date this tax was first imposed, nor the sale of any grave or lot in an established cemetery, nor a sale by or to the United States, this state or any political subdivision thereof, or a municipal corporation of this state.
(b) "Seller," unless otherwise indicated by the context of this chapter, means any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise; but it does not include the United States, the state of Washington, a political subdivision of the state of Washington, or a municipal corporation of this state.
(c) "Selling price" means the consideration, including money or anything of value, paid or delivered or contracted to be paid or delivered in return for the transfer of the real property or estate or interest in real property, and includes the amount of any lien, mortgage, contract, indebtedness, or other encumbrance, either given to secure the purchase price, or any part thereof, or remaining unpaid on such property at the time of sale. The term does not include the amount of any outstanding lien or encumbrance in favor of the United States, the state, or a municipal corporation for taxes, special benefits or improvements.
(§ 1 of Ord. dated April 24, 1968).
3.08.020 Levy and collection– Amount.
There is hereby levied and there shall be collected by the treasurer on each sale of any real property situated in Mason County a tax equal to one percent of the selling price.
(§ 2 of Ord. dated April 24, 1968).
3.08.030 Tax a lien.
The tax herein provided for and any interest or penalties thereon shall be a specific lien upon each piece of real property sold from the time of sale until the tax shall have been paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.
(§ 3 of Ord. dated April 24, 1968).
3.08.040 Obligation of seller.
The tax levied under this chapter shall be the obligation of the seller and the county treasurer may, at his option, enforce the obligation through an action of debt against the seller or he may proceed in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement shall not be an election not to pursue the other.
(§ 4 of Ord. dated April 24, 1968).
3.08.050 Payment and collection– Stamp– Receipt.
The tax hereby imposed shall be paid to and collected by the county treasurer who shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording. A receipt issued by the county treasurer for the payment of the tax imposed under this chapter shall be evidence of the satisfaction of the lien imposed hereunder and may be recorded in the manner prescribed for recording satisfaction of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax shall be accepted by the county auditor for filing or recording until the tax shall have been paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of such fact has been made on the instrument by the treasurer.
(§ 5 of Ord. dated April 24, 1968).
3.08.060 Affidavit– Contents.
It shall be the duty of the seller, within thirty days after the date of sale, to furnish the treasurer, in quadruplicate, on forms to be supplied by the treasurer, an affidavit containing the full name and address of the seller, the full name and address of the purchaser, the description of the real property involved, the date of sale or other transfer, the nature of the transfer, and the sale price, which affidavit shall be subscribed and sworn to by the seller, buyer, or the agent of either, before a notary public, the treasurer, or his authorized deputy, provided: where the transaction involves the exchange in whole or in part of any real property or any estate or interest therein or any contract right thereto for any other real property or estate or interest therein or contract right thereto, there shall be filed by or on behalf of each grantor the above affidavit, which affidavit shall state the fair market value of the property so exchanged, and a tax shall be levied and collected as to each transfer. Provided; further: that, if the Washington State Department of Revenue requires reports contrary with or in addition to the requirement imposed by this section the requirements of the department shall supersede the requirements of this section to that extent.
(§ 6 of Ord. dated April 24, 1968).
3.08.070 Selling price not separately stated– Ascertainment of tax.
In the case of any sale, where the selling price is not separately stated or ascertainable at the time of sale, including leases with option to purchase, rules of the Washington State Department of Revenue relating to ascertainment of the tax and security for payment of the tax shall be administered by appropriate officials.
(§ 7 of Ord. dated April 24, 1968).
3.08.080 Sale of mining property– Taxability of transaction.
Where the transaction involved constitutes a conditional sale of mining property in which the buyer has the right to terminate the contract at any time, and/or a lease and option to buy mining property in which the lessee-buyer has the right to terminate the lease and option at any time, the transaction shall be taxable at the time of execution only on the consideration received by the seller or lessor for execution of such contract; provided, that the tax due on any additional consideration paid by the buyer and received by the seller shall be paid to the county treasurer (1) at the time of termination, or (2) at the time all of the transaction is completed except for the delivery of the deed to the buyer, or (3) at the time when the buyer unequivocally exercises an option to purchase the property, whichever of the three events occur first.
For the purpose of this chapter, "mining property" means property containing or believed to contain metallic minerals and sold or leased under terms which require the purchaser or lessor to conduct exploration or mining work thereon and for no other use; and "metallic minerals" does not include clays, coal, sand and gravel, peat, gypsite, or stone, including limestone.
(§ 8 of Ord. dated April 24, 1968).
3.08.090 Sale of standing timber– Affidavit required.
Where the transaction involved constitutes a sale of standing timber under this chapter and the selling price is stated in such conveyance as being determinable in the future on the basis of footage removed or on a stumpage basis, it shall be the duty of the seller to execute and file with the county treasurer the foregoing affidavit, stating, in addition to the other requirements, the legal description of the real property on which such standing timber is located and an estimate, to the best of his knowledge, of the selling price ultimately to be received and shall pay to the county treasurer under this chapter a sum equal to one percent of such estimated selling price, which sum shall not be credited by the treasurer to the school fund but shall be retained in a separate account. On the expiration date of such timber contract, if not extended, or at the time cutting and removal is completed, whichever is earlier, it shall be the duty of the seller to execute and file with the county treasurer an additional affidavit in the above form setting price actually paid. In the event such amount results in a tax greater than the sum theretofore paid on the estimate, the seller shall pay such additional amount to the county treasurer who shall thereupon place this amount, together with the sum originally deposited, to the credit of the school fund in the usual manner. In the event such amount be less than the original estimate, the treasurer is hereby directed to refund the excess payment to the taxpayer and credit the balance to the school fund as above.
(§ 9 of Ord. dated April 24, 1968).
3.08.100 Affidavit– Filing.
The treasurer shall retain and file the original of such affidavit and shall furnish one copy to the county assessor.
(§ 10 of Ord. dated April 24, 1968).
3.08.110 Affidavit– Failure to furnish– Misdemeanor.
Failure to furnish such affidavit to the treasurer within thirty days after sale is a misdemeanor.
(§ 11 of Ord. dated April 24, 1968).
3.08.120 Affidavit– False statements– Additional penalty.
Any person knowingly swearing falsely to any statement of any material matter in such affidavit shall, upon conviction thereof, in addition to any penalty imposed by the law of the state of Washington be fined not less than one hundred nor more than five hundred dollars.
(§ 12 of Ord. dated April 24, 1968).
3.08.130 Due date– Delinquent payment– Interest rate.
The tax imposed hereunder shall become due and payable immediately at the time of sale and, if not so paid within thirty days thereafter, shall bear interest at the rate of one percent per month from date of sale.
(§ 13 of Ord. dated April 24, 1968).
3.08.140 Proceeds– Disposition.
The proceeds of the tax imposed hereunder shall be credited to the county school fund monthly and shall be used exclusively for the support of the common schools; provided, that one percent of the proceeds of this tax, or whatever maximum authorized in RCW 28.45, shall be credited to the county current expense fund, out of which all cost and expense of administering this chapter, including cost of printing stamps and forms of affidavits and receipts and other forms which may be necessary, shall be paid.
(§ 14 of Ord. dated April 24, 1968).
3.08.150 Excess or improper payment– Refunds.
If, upon written application by a taxpayer to the treasurer for a refund hereunder, or upon examination of the records by the treasurer without such application, it appears that within one year preceding such application or examination a tax has been hereunder in excess of the amount actually due or upon a sale or other transfer herein declared to be exempt from tax hereunder, such excess amount or improper payment shall be refunded by the treasurer to the taxpayer. No refund shall be made with respect to any payment more than one year before the date of application or examination.
(§ 15 of Ord. dated April 24, 1968).
Chapter 3.12 Sections:
3.12.010 Imposition.
3.12.020 Rate.
3.12.030 Administration and collection.
3.12.040 Credit for city tax.
3.12.050 Inspection of records.
3.12.060 Contract authorized.
3.12.070 Violation deemed misdemeanor.
3.12.010 Imposition.
There is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within Mason County. 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. 92 § 1, 1970).
3.12.020 Rate.
The rate of the tax imposed by Section 3.12.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be.
(Ord. 92 § 2, 1970).
3.12.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.
(Ord. 92 § 3, 1970).
3.12.040 Credit for city tax.
There shall be allowed against the tax imposed by this chapter a credit for the full amount of any city sales or use tax imposed upon the same taxable event, as defined in RCW 82.14.020, upon which a tax is imposed by this chapter.
(Ord. 92 § 4, 1970).
3.12.050 Inspection of records.
The county 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.
(Ord. 92 § 5, 1970).
3.12.060 Contract authorized.*
The county authorizes the chairman of the board of county commissioners to enter into a contract with the Department of Revenue for administration of the tax.
(Ord. 92 § 6, 1970).
* The agreement effectuating this section is on file in the office of the clerk of the board of county commissioners.
3.12.070 Violation deemed misdemeanor.
Any seller who fails or refuses to collect the tab as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter is guilty of a misdemeanor.
(Ord. 92 § 7, 1970).
Chapter 3.13 Sections:
3.13.010 Imposition of sales or use tax.
3.13.020 Rate of tax imposed.
3.13.030 Administration and collection of tax.
3.13.040 Distribution divided between county and cities.
3.13.050 Use of tax.
3.13.060 Inspection of records.
3.13.070 Authorizing execution of contract for administration.
3.13.080 Referendum procedure.
3.13.090 Violation– Penalty.
3.13.010 Imposition of sales or use tax.
There is imposed a sales or use tax, as the case may be, as authorized by Chapter 21, Laws of Washington Special Session (ESSB5521), upon every taxable event occurring within Mason County. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to RCW Chapters 82.08 and 82.12.
(Ord. 108-93 (part), 1993).
3.13.020 Rate of tax imposed.
The rate of the tax imposed shall be one tenth of one percent of the selling price (in the case of the sales tax) or value of the article used (in the case of the use tax).
(Ord. 108-93 (part), 1993).
3.13.030 Administration and collection of tax.
The administration and collection of tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.
(Ord. 108-93 (part), 1993).
3.13.040 Distribution divided between county and cities.
When distribution moneys collected under this section, the State Treasurer shall distribute ten percent of the moneys to the county. The remainder of the moneys collected under this chapter shall be distributed to the cities and towns within Mason County, ratably based on population as last determined by the Office of Financial Management. In making the distribution based on population, the county shall receive that proportion that the unincorporated population of the county bears to the total population of the county and the cities and towns shall receive that proportion the city or town incorporated population bears to the total county population.
(Ord. 108-93 (part), 1993).
3.13.050 Use of tax.
Moneys received from this tax shall be used by Mason County, and the cities and towns within Mason County exclusively for criminal justice purposes as defined in RCW 82.14.340 and shall not be used to replace or supplant existing funding.
(Ord. 108-93 (part), 1993).
3.13.060 Inspection of records.
Mason County consents to the inspection of such records as are necessary to qualify the county by the Department of Revenues, pursuant to RCW 82.32.330.
(Ord. 108-93 (part), 1993).
3.13.070 Authorizing execution of contract for administration.
The chairperson of the board of county commissioners or a majority of the board, is authorized to enter into a contract with the department of revenue for the administration and collection of this tax.
(Ord. 108-93 (part), 1993).
3.13.080 Referendum procedure.
This chapter shall be subject to the referendum procedure set forth in RCW 82.14.036. The county auditor is the designated filing officer.
(Ord. 108-93 (part), 1993).
3.13.090 Violation– Penalty.
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor.
(Ord. 108-93 (part), 1993).
Chapter 3.14 Sections:
3.14.010 Imposition of sales-use tax.
3.14.020 Rate of tax imposed.
3.14.030 Administration and collection of tax.
3.14.040 Consent to inspection of records.
3.14.050 Authorizing execution of contract for administration.
3.14.010 Imposition of sales-use tax.
There is 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. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to RCW Chapters 82.08 and 82.12.
(Ord. 20-84 § 1, 1983).
3.14.020 Rate of tax imposed.
The rate of the tax imposed by Section 3.14.010 shall be .005 (one-half of one percent) of the selling price or value of the article used, as the case may be.
(Ord. 20-84 § 2 1983).
3.14.030 Administration and collection of tax.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.
(Ord. 20-84 § 3, 1983).
3.14.040 Consent to inspection of records.
The county 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.
(Ord. 20-84 § 4, 1983).
3.14.050 Authorizing execution of contract for administration.
The county commissioners are authorized to enter into a contract with the Department of Revenue for the administration of this tax.
(Ord. 20-84 § 5, 1983).
Chapter 3.15 Sections:
3.15.010 Imposition and rate.
3.15.020 Fund created.
3.15.010 Imposition and rate.
Effective August 1, 1996, an additional one tenth of one percent sales and use tax shall be collected from those persons taxable by the state under RCW 82.08 and RCW 82.12 for those sales or uses occurring in the county.
(Res. 73-96 (part), 1996).
3.15.020 Fund created.
Special revenue fund no. 132-000-010, juvenile detention facility/jails, is established for the receipt and disbursement of said additional sales and use tax.
(Res. 73-96 (part), 1996).
Chapter 3.16 Sections:
3.16.010 Created– Moneys deposited into.
3.16.020 Warrants.
3.16.010 Created– Moneys deposited into.
The county treasurer is directed to set up the special account, to be known as the "solid waste planning fund," and he is further directed to deposit all moneys received from the state grant for preparation of a comprehensive solid waste planning study into this account.
(Res. 119 (part), 1970).
3.16.020 Warrants.
The county auditor is directed to write warrants as presented against the budget for this account.
(Res. 119 (part), 1970).
Chapter 3.20 Sections:
3.20.010 Imposition of tax.
3.20.020 Additional tax.
3.20.030 Administration and collection.
3.20.040 Eligibility.
3.20.050 Special fund.
3.20.010 Imposition of tax.
Mason County levies and accepts the .09 percent sales and use tax as provided in RCW 82.14.370 and ESSSB 557.
(Ord. 80-07 (part), 2007: Ord. 41-98 § 1, 1998).
3.20.020 Additional tax.
The tax set forth in this chapter shall be collected 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 from the amount of tax currently paid to the state of Washington.
(Ord. 41-98 § 2, 1998).
3.20.030 Administration and collection.
The tax levy in this chapter shall be collected by the Department of Revenue pursuant to RCW 82.14.370 as amended. The department is empowered and authorized on behalf of Mason County to prescribe such special forms and reporting procedures that the department may deem necessary to fulfill its responsibilities pursuant to this ordinance and RCW 82.14.370.
(Ord. 41-98 § 3, 1998).
3.20.040 Eligibility.
Mason County is eligible under RCW 82.14.370 for credit of this tax due to its designation as a "rural county."
(Ord. 80-07 (part), 2007: Ord. 41-98 § 4, 1998).
3.20.050 Special fund.
There is created a fund, the Mason Co Rural County (.09) Sales and Use Tax Fund for the revenue collected hereunder.
(Ord. 80-07 (part), 2007: Ord. 41-98 § 6, 1998).
Chapter 3.24 Sections:
3.24.010 Levied.
3.24.020 Definitions.
3.24.040 Special fund established.
* Prior ordinance history: Ords. 580 and 126-99.
3.24.010 Levied.
Pursuant to RCW 67.28.180 and RCW 67.28.181(1), there is levied and collected a special excise tax of four percent on the sale of/or charge made for the furnishing of lodging that is subject to tax under RCW 82.03.
This special lodging tax is statutorily restricted to the following activities: tourism promotion, acquisition of tourism-related facilities, and operation of tourism-related facilities.
(Res. 13-06 (part), 2006).
3.24.020 Definitions.
As defined in this chapter:
"Tourism" means economic activity resulting from tourists, which may include sales of overnight lodging, meals, tours, gifts or souvenirs. RCW 67.28.080(5) "Tourism promotion" means activities and expenditures designed to increase tourism, including but not limited to:
1. Advertising, publicizing, or otherwise distributing information for the purpose of attracting and welcoming tourists;
2. Developing strategies to expand tourism;
3. Operating tourism promotion agencies;
4. Funding marketing of special events and festivals designed to attract tourists.
"Tourism-related facility" means real or tangible personal property with a usable life of three or more years, or constructed with volunteer labor, and used to support tourism, performing arts, or to accommodate tourist activities. RCW 67.28.080(7)
"Tourist" means a person who travels from a place of residence to a different town, city, county, state, or country, for purposes of business, pleasure, recreation, education, arts, heritage or culture. RCW 67.28.080(8)
(Res. 13-06 (part), 2006).
3.24.040 Special fund established.
All revenue from lodging taxes shall be receipted in a special fund in the treasury of Mason County and used solely for the purpose of paying all or any part of the cost of tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities. Mason County may also, under RCW 39.34, agree to the utilization of lodging tax revenue under RCW 67.28 for the purpose of funding a multi-jurisdictional tourism-related facility.
(Res. 13-06 (part), 2006).
Chapter 3.26 Sections:
3.26.010 Enhanced 911 line excise tax– Imposed.
3.26.020 Use of proceeds.
3.26.030 Special account created– Purposes enumerated.
3.26.040 Remittance and deposit of taxes.
3.26.050 Effective date of tax– Notice to local exchange companies.
3.26.010 Enhanced 911 line excise tax– Imposed.
(a) An enhanced 911 excise tax in the amount of fifty cents per month for each telephone switched access line, as defined in RCW 82.14B.0202(3), is imposed on each switched access line in Mason County.
(b) Taxes imposed under this section shall be collected from the user by the local exchange company, as defined in RCW 82.14B.020(4) and 80.04.010, providing the switched access line. The local exchange company shall state the amount of tax separately on the billing statement which is sent to the user.
(Ord. 6-92 § 1, 1992).
3.26.020 Use of proceeds.
The proceeds from this tax shall be used for an enhanced 911 telephone system as defined in RCW 82.14B.020(2), which system shall be implemented no later than December 31, 1998.
(Ord. 6-92 § 2, 1992).
3.26.030 Special account created– Purposes enumerated.
There is created a special account within the TSC-911 Communications Fund known as the "enhanced 911-utility tax." All taxes levied in this chapter shall be placed in the account for the purposes of paying all or any part of the cost of all expenses related to the planning, acquisition, installation, addition, improvement, replacement, repair, maintenance, or operation of an enhanced 911 telephone system, including reimbursement to the local exchange companies for actual costs of administration and collection of the tax imposed.
(Ord. 6-92 § 3, 1992).
3.26.040 Remittance and deposit of taxes.
(a) The local exchange company shall remit all taxes collected within thirty days following the collection month to the Mason County treasurer.
(b) The treasurer shall deposit the taxes from the local exchange company in the special account referenced in Section 3.26.030 of this chapter.
(Ord. 6-92 § 4, 1992).
3.26.050 Effective date of tax– Notice to local exchange companies.
The effective date of the tax imposed in this chapter shall be April 1, 1992 and notice of the tax shall be provided by the county at least sixty days in advance of the date on which the first payment is due.
(Ord. 6-92 § 5, 1992).
Chapter 3.27 Sections:
3.27.010 Imposed.
3.27.020 Collection.
3.27.030 Use of proceeds.
3.27.040 Remittance and deposit of taxes.
3.27.050 Effective date of tax– Notice of radio communications service companies.
3.27.010 Imposed.
An enhanced 911 excise tax in the amount of fifty cents per month on the use of each radio access line, whose place of primary use as set forth in the records of the radio communications service company providing such radio access lines is located within Mason County, is imposed to assist in financing the Mason County 911 emergency communications system, as defined in RCW 82.14B.
(Ord. 125-02 § 1, 2002: Ord. 57-97 § 1(1), 1997).
3.27.020 Collection.
Taxes imposed under this chapter shall be collected from the user by the radio communications service company providing the radio access line, as defined in RCW 82.14B. The radio communications service company shall state the amount of tax separately on each billing statement sent to each end user.
(Ord. 57-97 § 1(2), 1997).
3.27.030 Use of proceeds.
The proceeds from this tax shall be used for an enhanced 911 telephone system as defined in RCW 82.14B, which system was implemented July 1995.
(Ord. 57-97 § 2, 1997).
3.27.040 Remittance and deposit of taxes.
(a) The radio communications service company shall remit all taxes collected within thirty days following the collection month to the Mason County treasurer.
(b) The treasurer shall deposit said taxes from the radio communications service company in the special account created within TSC - 911 communications fund known as the enhanced 911– utility tax.
(Ord. 57-97 § 3, 1997).
3.27.050 Effective date of tax– Notice of radio communications service companies.
The effective date of the tax imposed in this chapter shall be January 1, 2003, and notice of the tax shall be provided by Mason County at least sixty days in advance of the date on which the first payment is due.
(Ord. 125-02 § 5, 2002: Ord. 57-97 § 5, 1997).
Chapter 3.28 Sections:
3.28.010 Levied.
3.28.020 Tax rate and credits.
3.28.030 Credit for city or town tax.
3.28.040 Administration and collection.
3.28.050 Contract with state.
3.28.060 Exemptions.
3.28.070 Inspection of records.
3.28.080 Distribution of moneys collected.
3.28.090 County intervention authority.
3.28.100 Violation– Penalty.
3.28.010 Levied.
There is levied and shall be collected a leasehold excise tax on and after January 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the county of Mason through a leasehold interest as defined by Section 2, Chapter 61, Laws of 1975-76, Second Extraordinary Session referred to in this chapter as the state act. The tax shall be paid, collected and remitted to the Department of Revenue of the state at the time and in the manner prescribed by Section 5 of the state act.
(Ord. 592 § 1, 1976).
3.28.020 Tax rate and credits.
The rate of the tax imposed by Section 3.28.010 shall be six percent of the taxable rent as defined by Section 2 of the state act; provided, that the following credits shall be allowed in determining the tax payable:
(1) With respect to a leasehold interest arising out of any lease or agreement, the terms of which were binding on the lessee prior to July 1, 1970, where such lease or agreement has not been renegotiated as defined by Section 2 of the state act since that date, and excluding from such credit any lease or agreement including options to renew which extends beyond January 1, 1985, credit shall be allowed as follows:
(A) With respect to taxes due in calendar year 1976, a credit equal to eighty percent of the tax produced by the rate designated in this section;
(B) With respect to taxes due in calendar year 1977, a credit equal to sixty percent of the tax produced by the rate designated in this section;
(C) With respect to taxes due in calendar year 1978, a credit equal to forty percent of the tax produced by the rate designated in this section;
(D) With respect to taxes due in calendar year 1979, a credit equal to twenty percent of the tax produced by the rate designated in this section.
(2) With respect to a product lease as defined by Section 2 of the state act, a credit of thirty-three percent of the tax produced by the rate designated in this section shall be allowed.
(Ord. 592 § 2, 1976).
3.28.030 Credit for city or town tax.
There shall be allowed against the tax otherwise imposed by this chapter a credit for the full amount of any leasehold excise tax authorized by Section 4 of the state act and imposed upon the same taxable event by any city or town of Mason County.
(Ord. 592 § 3, 1976).
3.28.040 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the state act.
(Ord. 592 § 4, 1976).
3.28.050 Contract with state.
The Mason County commissioners are authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed by Section 1 of the state act; provided, that the prosecuting attorney shall first approve the form and content of the contract.
(Ord. 592 § 7, 1976).
3.28.060 Exemptions.
Leasehold interests exempted by Section 13 of the state act as it now exists or may hereafter be amended shall be exempt from the tax imposed pursuant to Section 3.28.010.
(Ord. 592 § 5, 1976).
3.28.070 Inspection of records.
The county 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.
(Ord. 592 § 6, 1976).
3.28.080 Distribution of moneys collected.
Any moneys received by Mason County from the excise tax provided for in this chapter shall be distributed as prescribed by Section 10 of the state act.
(Ord. 592 § 8, 1976).
3.28.090 County intervention authority.
Mason County shall intervene in proceedings involving levies and taxes collected or to be collected as provided in this chapter; such intervention being in accordance with rules and regulations promulgated by the Department of Revenue of the state under Section 16 of the state act.
(Ord. 592 § 9, 1976).
3.28.100 Violation– Penalty.
Any lessor or lessee violating or failing to comply with the provisions of this chapter or lawful rule or regulation adopted pursuant thereto shall upon conviction be punished by a fine in a sum not to exceed two hundred fifty dollars. Each month of violation will be considered a separate offense.
(Ord. 592 § 10, 1976).
Chapter 3.30 Sections:
3.30.010 Tax imposed.
3.30.020 Tax rate.
3.30.030 Administration and collection– State laws apply.
3.30.040 Tax account created.
3.30.050 Administration and collection– Contract authorization.
3.30.060 Inspection of records.
3.30.070 State Act defined.
3.30.010 Tax imposed.
There is imposed and shall be collected, on and after October 1, 1984, an excise tax on every person in the county of Mason engaging in business as a harvester as defined by Section 1(4), Chapter 204, Laws of 1984 (hereafter the "State Act"). 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 Section 10 of the State Act.
(Ord. 92-84 § 1, 1984).
3.30.020 Tax rate.
The tax shall be equal to the stumpage value of the timber, as defined in Section 1(5) of the State Act, harvested from privately owned land within the county, multiplied by a rate of four percent. Any harvester, as defined in Section 1(4) of the State Act, incurring less than ten dollars tax liability in any calendar quarter is excused from the payment of the tax imposed by Section 3.30.010, but may be required by the Department of Revenue to file a return even though no tax may be due.
(Ord. 92-84 § 2, 1984).
3.30.030 Administration and collection– State laws apply.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of the State Act 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 chapter.
(Ord. 92-84 § 3, 1984).
3.30.040 Tax account created.
There is created a county timber tax account for deposit of moneys distributed to the county, as provided by Section 9(1) and Section 12(3) of the State Act.
(Ord. 92-84 § 4, 1984).
3.30.050 Administration and collection– Contract authorization.
The county commission is authorized to contract with the Department of Revenue (prior to the effective date of the ordinance codified in this chapter) for the administration and collection of the tax imposed by Section 3.30.010 and to provide in such agreement for payment of the costs of collection and administration incurred by the Department of Revenue as directed in Section 9 of the State Act. The prosecuting attorney of the county shall first approve the form and content of said contract.
(Ord. 92-84 § 5, 1984).
3.30.060 Inspection of records.
The county agrees to give to the 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 3.30.010, 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 the State Act.
(Ord. 92-84 § 6, 1984).
3.30.070 State Act defined.
For purposes of this chapter, "State Act" shall mean Chapter 204, Laws of 1984, as it now exists or is hereafter amended.
(Ord. 92-84 § 7, 1984).
Chapter 3.32 Sections:
3.32.010 Expenditure for materials, services, labor.
3.32.020 Expenditures by officers or employees.
3.32.030 Certification of vouchers and claims– Emergency provision.
3.32.040 Claim– Review.
3.32.050 Authorizing warrant issue and release prior to board claim approval.
3.32.060 Claim– Approval procedure.
3.32.070 Claims disapproval– Procedure
3.32.010 Expenditure for materials, services, labor.
(a) Each claim against the county for materials, services, labor or other contractual purpose, RCW 42.24.080, shall be submitted to the county auditor on a voucher form, "current expense fund."
(b) Such voucher shall be fully completed before submitted, except for the spaces provided for "Warrant No." and for "Examined and Allowed" date and signatures, and with entries in the "Dept. Use Only" column being optional.
(c) A sufficiently detailed and complete description shall be entered on the face of the voucher itself (in the area headed "DESCRIPTION") so that a reasonable person of ordinary knowledge will know and understand the nature of the material, services, labor or other contractual purpose for which the claim is being submitted without further recourse to or examination of other substantiating documents.
(d) The certification statement shall be signed by the officer.
(e) Any and all bills, letters, or other documents substantiating the claim and received from the payee shall be attached to the voucher at time of submittal to the county auditor.
(Res. 730 § 1, 1977).
3.32.020 Expenditures by officers or employees.
(a) Each claim against the county for reimbursement of any expenditures by officers or employees for transportation, lodging, meals or any other authorized purpose, RCW 42.24.090, shall be submitted to the county auditor on a claim for expense form.
(b) Each voucher shall be fully completed before submittal, except for the spaces provided for "Warrant No." and for "Examined" and "Allowed" date signature.
(c) The certification statement shall be signed by the officer or employee submitting the claim with an "O.K." signature by the officer.
(d) The person who originated the claim shall retain in his possession any and all substantiating bills, receipt, or other such document until completion of the next subsequent state audit.
(Res. 730 § 2, 1977).
3.32.030 Certification of vouchers and claims– Emergency provision.
In the event of an emergency such as the prolonged absence of an officer, the board of county commissioners may designate in writing an alternate who shall then be responsible for certifying vouchers and claims for expenses during the emergency.
(Res. 730 § 3, 1977).
3.32.040 Claim– Review.
The county shall review all submitted claims for proper completion and signatures and shall return any claim not properly completed or signed to the originating officer.
(Res. 730 § 4, 1977).
3.32.050 Authorizing warrant issue and release prior to board claim approval.
(a) The board shall provide written guidance for claim warrant stipulations to the auditor's office.
(b) The auditor shall be allowed to issue and release warrants in advance of board approval for claims. The auditor shall not release warrants for claims stipulated by the board prior to the board's review and approval for those so stipulated.
(c) The auditor shall maintain an official bond of not less than fifty thousand dollars, ($50,000).
(Res. 80-00 (part), 2000).
3.32.060 Claim– Approval procedure.
(a) The auditor shall submit properly completed and signed claims, or, in the alternative, may prepare a blanket voucher approval and submit it along with the substantiating vouchers or reimbursement claims to the board of county commissioners for its examination and signature approval, provided that, in conjunction with a blanket approval a statement must be entered into the minutes of the board as follows:
Voucher Nos.________ through ________ have been approved for payment
This ________ day of ________, 20________
(b) Claims paid prior to board approval, are to be submitted by the auditor' office to the board for the next public meeting. The auditor shall provide to the board claim documentation or alternatives as provided by above subsection (a) for those claims paid prior to board approval.
(Res. 80-00 (part), 2000).
3.32.070 Claims disapproved– Procedure.
(a) Claims paid prior to board approval, which are subsequently disapproved, are to be collected as receivables by the auditor. The auditor is to pursue collection diligently until the amounts are either collected or the board is satisfied and approves the claims.
(Res. 80-00 (part), 2000)
Chapter 3.36 Sections:
3.36.010 Established.
3.36.020 Custodian.
3.36.030 Amount.
3.36.040 Checking account established.
3.36.050 Balancing account.
3.36.060 Advance– Issuance of checks.
3.36.070 Advance– Request form.
3.36.080 Claim for expense form– Filing requirement.
3.36.090 Advance– Adjustment– Procedure.
3.36.100 Advance– Adjustment– Recordation.
3.36.110 Advance– Adjustment– Delinquency.
3.36.120 Advance– Unauthorized.
3.36.010 Established.
There is established a Mason County advance travel expense revolving fund, in this chapter called the fund, which is authorized solely for the purpose of making advances for travel expenses to officers and employees of Mason County.
(Res. 739 (part), 1977).
3.36.020 Custodian.
The custodian of the fund shall be the Mason County treasurer, in this chapter called the custodian, who shall be responsible for the disbursement and collection of moneys, the maintenance of records, and such other duties as prescribed in this chapter.
(Res. 739 (part), 1977).
3.36.030 Amount.
The amount of moneys originally provided to and subsequently accountable for in the fund shall be three thousand dollars, to be shown separately in the statement of current Mason County assets.
(Res. 739 (part), 1977).
3.36.040 Checking account established.
The custodian shall open and maintain in a local bank a special checking account in the name of Mason County, entitled "Advance Travel Expense Account– (John Doe), Custodian."
(Res. 739 (part), 1977).
3.36.050 Balancing account.
Each month the Mason County prosecutor shall reconcile the bank statement for the fund with the custodian's records to assure that the balance in the special checking account, together with any outstanding advances and travel expense claims on hand, but not yet reimbursed, equals the three thousand dollars originally established.
(Res. 739 (part), 1977).
3.36.060 Advance– Issuance of checks.
Employee advances for travel expenses will be made by the issuance of checks drawn on the special bank account, payable to the applicant after receipt of approved request.
(Res. 739 (part), 1977).
3.36.070 Advance– Request form.
(a) Such requests for advances shall be made on forms in duplicate supplied by the custodian, shall be a reasonable estimate of the applicant's travel expense requirements, and shall contain the following information:
(1) Date of request;
(2) Name of applicant;
(3) Destination(s);
(4) Purpose of travel;
(5) Anticipated departure and return date;
(6) Amount requested;
(7) Signature of applicant;
(8) Official approval of trip;
(9) Check number, amount and date (to be supplied by custodian when advance is made).
(b) The applicant shall retain the duplicate and the custodian the original.
(Res. 739 (part), 1977).
3.36.080 Claim for expense form– Filing requirement.
On or before the tenth day following the close of the travel period, the applicant shall file with the custodian a "claim for expense" form in duplicate, completed as required by Chapter 3.32.
(Res. 739 (part), 1977).
3.36.090 Advance– Adjustment– Procedure.
If the actual expense is less than the amount of the advance, the claim for expense form shall be accompanied by the unexpended portion of the advance, or, if the actual expense is more than the amount of the advance, the custodian shall pay the excess to the applicant from the special checking account.
(Res. 739 (part), 1977).
3.36.100 Advance– Adjustment– Recordation.
The custodian shall note on the claim for expense form the amount advanced and unexpended portion received or excess paid to the applicant along with the check number and shall retain the original along with the original request from as substantiating records and shall return the duplicate to the applicant.
(Res. 739 (part), 1977).
3.36.110 Advance– Adjustment– Delinquency.
If the applicant defaults in accounting for or in repaying an advance, the full unpaid amount shall be immediately due and payable with interest at ten percent per year from the date of default until repaid. The county shall have a prior lien against and a right to withhold any and all funds payable or to become payable to the applicant to whom the advance was given. No advance of any kind shall be made to the applicant during the delinquency.
(Res. 739 (part), 1977).
3.36.120 Advance– Unauthorized.
Any unauthorized expenditure of advances shall be considered a misappropriation of public funds.
(Res. 739 (part), 1977).
Chapter 3.40 Sections:
3.40.005 Purpose.
Article I Definitions
Sections:
3.40.010 Batch.
3.40.020 Board of county commissioners (board).
3.40.030 ER and R manager.
3.40.040 Emergency.
3.40.050 Estimated market value.
3.40.060 Expendable property.
3.40.070 Worthless property.
Article II ER and R Manager
Sections:
3.40.080 Established– Designated.
3.40.090 Duties.
3.40.100 Assistants.
Article III Surplus Personal Property of Less than Five Thousand Dollars in Value
Sections:
3.40.110 Disposition options.
3.40.120 Surplus notification.
3.40.130 Worthless property– Disposal.
3.40.140 Administrative process.
3.40.150 Sale– Notice.
3.40.160 Payment methods.
Article IV Surplus Personal Property of Five Thousand Dollars or Greater in Value
Sections:
3.40.170 Property management.
3.40.180 Surplus notification.
3.40.190 Aggregating surplus property.
3.40.200 Sales procedures.
3.40.210 Award to highest bidder– Exceptions.
3.40.220 Bid rejection.
3.40.230 No minimum bids– Negotiated sales.
3.40.240 Payment methods.
3.40.250 Purchaser information.
Article V Real Property
Sections:
3.40.260 Real property management.
3.40.270 Real property– Acquisition and authority.
3.40.280 Real property disposition– When authorized.
3.40.290 Surplus property disposition– Board approval considerations.
3.40.300 Appraisal required.
3.40.310 Notice of real property sale.
3.40.320 Sale– Methods authorized.
3.40.330 Sale– Best terms, highest responsible bidder.
3.40.340 Exempted transactions designated.
3.40.350 Title transfer.
3.40.360 Disposition of proceeds of sale.
Article VI Property Leases
Sections:
3.40.350 Lease of surplus real property– Authority to lease– Manner of awarding lease.
3.40.360 Lease of county real property appraisal– Private negotiation.
3.40.370 Lease of county real property– Competitive bidding considered– Reservation of right to reject all bids.
3.40.380 Application to lease– Procedures to be followed by prospective lessees.
3.40.390 Lease provisions– Limitations as to term, improvement or alternative rent assignment.
3.40.400 Rental readjustment requirement– Long-term leases.
* Prior ordinance history: Ord. 1190.
3.40.005 Purpose.
Except to the extent otherwise provided for herein, this chapter supersedes the provisions of RCW Chapter 36.34; provided, that the county shall retain all powers now or hereinafter granted by RCW Chapter 36.34. This chapter shall be construed in accordance with, and all county property management activities shall be guided by, the following declaration of policy and purpose:
(1) To provide efficient management and protection for all county controlled properties;
(2) To insure the maximum return of all sales, rentals or leases of county controlled properties, except as otherwise provided for herein; and
(3) To dispose of all property which is not required for county purposes.
(Ord. 84-04 Exh. A (part), 2004)
Article I 3.40.010 Batch.
"Batch" means a number of personal properties of a like kind, serving a similar purpose.
(Ord. 84-04 Exh. A (part), 2004)
3.40.020 Board of county commissioners (board).
"Board of county commissioners (board) means the governing authority of Mason County, for purposes of Chapter 36.32 RCW.
(Ord. 84-04 Exh. A (part), 2004)
3.40.030 ER and R manager.
The ER and R manager shall be responsible for administering the provisions of this chapter as relating to management of surplus personal property with a value of less than five thousand dollars.
(Ord. 84-04 Exh. A (part), 2004)
3.40.040 Emergency.
"Emergency" means an occurrence whereby county personal property would suffer material injury, loss or damage by delay of action.
(Ord. 84-04 Exh. A (part), 2004)
3.40.050 Estimated market value.
"Estimated market value" means the probable sale value of personal property as between a willing seller, who desires but is not required to sell and a willing purchaser, who desires but is not required to buy, assuming both are knowledge as to all uses to which the personal property can be put.
(Ord. 84-04 Exh. A (part), 2004)
3.40.060 Expendable property.
"Expendable property" means that personal property which, when committed to the purpose intended, has its usefulness consumed and thereafter has no further value.
(Ord. 84-04 Exh. A (part), 2004)
3.40.070 Worthless property.
"Worthless property" means personal property which, when processed in the manner most advantageous to the county, cannot be sold for an amount sufficient to recoup the cost of sale or disposal.
(Ord. 84-04 Exh. A (part), 2004)
Article II 3.40.080 Established– Designated.
The board hereby establishes and designates the ER and R manager with the duty to supervise all responsibilities of county surplus personal property with a value less than five thousand dollars entrusted to the ER and R department pursuant to this chapter.
(Ord. 84-04 Exh. A (part), 2004)
3.40.090 Duties.
The ER and R manager has the duty once every three months to determine whether the personal property entrusted to the ER and R department is actually surplus personal property as surplus, the ER and R manager shall find that no other county department has a need for the property; conversely, and upon finding such a need, the ER and R manager shall transfer control of the property to that department at such value as is required by law.
(1) Upon finding that the personal property is surplus, the ER and R manager shall determine if the property has sale value and should be sold.
(2) Upon making a finding that the personal property is surplus, has sale value or should be sold or upon a finding of need, the ER and R manager shall submit such findings to the board for approval of the findings.
(Ord. 84-04 Exh. A (part), 2004)
3.40.100 Assistants.
The ER and R manager shall have the authority to engage such employees, and obtain such services of public and private persons or entities, not in conflict with state and county laws and ordinances, respectively, as are required to perform the duties of management.
(Ord. 84-04 Exh. A (part), 2004)
Article III 3.40.110 Disposition options.
Upon board approval of findings that an item of personal property with an estimated value of less than five thousand dollars is surplus, the ER and R manager shall evaluate and select one of the following dispositions as most advantageous to the county:
(1) Trade-in for property that meets current or future needs of the county;
(2) Lease to a nongovernmental entity;
(3) Sale or lease to another governmental entity; or
(4) Sale to the public.
(Ord. 84-04 Exh. A (part), 2004)
3.40.120 Surplus notification.
Each county department shall promptly advise the ER and R manager when it considers any personal property of less than five thousand dollars in value to be surplus to its needs. Upon having been determined surplus by the ER and R manager, such property shall then become the responsibility of such ER and R manager. However, if a county department has expended or worthless personal property, it need not initially contact the ER and R manager. Instead, the county department shall dispose of the expended or worthless personal property as authorized in MCC 3.40.130.
(Ord. 84-04 Exh. A (part), 2004)
3.40.130 Worthless property– Disposal.
Where personal property is determined to be expended or worthless by the ER and R manager or a department in which the property is located, the property shall be disposed of in the most cost efficient manner as determined by the ER and R manager or department in which the property is located.
(1) The ER and R manager or department responsible for the disposal shall record the description of the item and the manner in which the expended or worthless property was disposed of. The records of disposed expended or worthless personal property shall be provided to and maintained by each department.
(2) No county official or employee, nor anyone of their immediate family, as that term is legally understood, may receive the disposed of personal property that was determined to be expended or worthless.
(Ord. 84-04 Exh. A (part), 2004)
3.40.140 Administrative process.
The ER and R manager shall be responsible for the administrative process of inventorying and disposing of surplus personal property. Each individual department shall be responsible for identifying property of that department.
(Ord. 84-04 Exh. A (part), 2004)
3.40.150 Sale– Notice.
If the ER and R manager determines that sale to the public by public auction, private means or any other manner is the disposition most advantageous to the county, the notice requirements apply as stated in subsections (1) and/or (2) of this section.
(1) The ER and R manager shall publish notice of the sale at least one time in the official newspaper of the county, and not less than five calendar days prior to the sale.
(A) The advertisement may describe the items to be sold generally rather than particularly and, where applicable, by lot rather than by item.
(B) The advertisement shall advise interested purchasers where the items to be sold will be available for public inspection.
(2) Where the cost of administration, advertisement, storage and transportation of the property would significantly reduce its net value, the manager may so find and thereby waive the requirement for advertising. For purposes of the public notice, the manager shall post a notice of the items for sale in a conspicuous place within the county courthouse where such public notices and information are posted, not less than three days prior to the sale of such items and identifying the time and place for the sale.
(Ord. 84-04 Exh. A (part), 2004)
3.40.160 Payment methods.
Sales of surplus personal property with a value of less than five thousand dollars must be paid in cash, certified check or cashier's check prior to county release of sold properties. A private auctioneer may accept payment in terms that are acceptable to the auctioneer.
(1) Failure to comply with the terms of sale by a purchaser will result in forfeiture of any and all monies paid.
(2) In no case shall property title be transferred by the county until the purchase price for such property has been fully paid to the county.
(3) The proceeds from the sale of personal property with a value of less than five thousand dollars shall be deposited into the current expense fund, unless the property sold was funded by another fund in which case the sale proceeds will remain with the proprietary fund from which the original price was paid.
(4) The sale proceeds and appropriate documentation shall be provided to the Mason County treasurer's office within five business days following the sale. The board shall be advised of the results of the sale by the ER and R manager.
(Ord. 84-04 Exh. A (part), 2004)
Article IV 3.40.170 Property management.
All county surplus personal property with an estimated value of five thousand dollars or greater shall be managed by the board and by the elected and appointive officers therein, and held, used, leased, licensed and sold pursuant to this chapter and the laws of the state of Washington.
REAL ESTATE SALES EXCISE TAX*
SALES OR USE TAX
SALES OR USE TAX FOR CRIMINAL JUSTICE PURPOSES
ADDITIONAL LOCAL SALES OR USE TAX
SALES OR USE TAX FOR JUVENILE DETENTION FACILITIES AND JAILS
SOLID WASTE PLANNING FUND
SALES AND USE TAX AS PROVIDED IN RCW 82.14.370
LODGING EXCISE TAX*
ENHANCED 911 EXCISE TAX
ENHANCED 911 RADIO ACCESS LINE EXCISE TAX
LEASEHOLD EXCISE TAX
TIMBER HARVESTER EXCISE TAX
PAYMENT OF CLAIMS AGAINST COUNTY
ADVANCE TRAVEL EXPENSE FUND
MANAGEMENT AND DISPOSITION OF PROPERTY*
Definitions
ER and R manager
Surplus Personal Property of Less Than Five Thousand Dollars in Value
Surplus Personal Property of Five Thousand Dollars or Greater in Value