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).