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.
3.13.060 - 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).
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).