Chapter 4.48
CRIMINAL JUSTICE SALES TAX

Sections:

4.48.010    Imposition.

4.48.020    Rate.

4.48.030    Administration and collection of tax.

4.48.040    Consent to inspection of records.

4.48.050    Authorizing executive of contract for administration.

4.48.060    Violation – Penalty.

4.48.070    Effective date and expiration date.

4.48.080    City sales and use tax credit.

4.48.090    Use of moneys collected from imposition of tax.

4.48.100    Provisions subject to referendum procedures.

4.48.010 Imposition.

There is imposed a sales and use tax, as the case might be, as authorized by Chapter 21, Laws of 1993, Sp. Sess. (ESSB 5521), upon every taxable event as defined by 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 Chapters 82.08 and 82.12 of the Revised Code of Washington.

(Ord. 153-A (1993) § 1, 1993: Ord. 153 (1993) § 1, 1993)

4.48.020 Rate.

The rate of tax imposed by Section 4.48.010 shall be one tenth of one percent of the selling price (in the case of sales tax), or value of article used (in the case of a use tax).

(Ord. 153-A (1993) § 2, 1993: Ord. 153 (1993) § 2, 1993)

4.48.030 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 Section 82.14.050 and 82.32.300 and Chapters 82.08 and 82.12 of the Revised Code of Washington.

(Ord. 153-A (1993) § 3, 1993: Ord. 153 (1993) § 3, 1993)

4.48.040 Consent to inspection of records.

The county consents to the inspection of such records as is deemed necessary to qualify the county for inspection of records by the Washington State Department of Revenue, pursuant to RCW 82.32.330.

(Ord. 153-A (1993) § 4, 1993: Ord. 153 (1993) § 4, 1993)

4.48.050 Authorizing executive of contract for administration.

The chairman of the board of county commissioners, or a majority of the board, is authorized to enter into a contract with the Washington State Department of Revenue, for the administration and collection of this tax.

(Ord. 153-A (1993) § 5, 1993: Ord. 153 (1993) § 5, 1993)

4.48.060 Violation – Penalty.

(a)    Any person who fails or refuses to collect the tax as required under the terms of this chapter with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either directly or indirectly, and any buyer who refuses to pay any tax due under this chapter, shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by imprisonment in the county jail for a maximum term fixed by the court of not more than ninety days, or by a fine in the amount fixed by the court of not more than one thousand dollars, or by both such imprisonment and fine.

(b)    Provided, however, the penalty provided for under the terms of this section shall be in addition to any other provisions provided for in Chapters 82.08 and 82.14 RCW.

(Ord. 153-A (1993) § 6, 1993: Ord. 153 (1993) § 6, 1993)

4.48.070 Effective date and expiration date.

This chapter shall take effect at 12:01 a.m. October 1, 1993. The ordinance codified in this chapter shall be effective until the same is repealed by formal action of the board of county commissioners of Kitsap County.

(Ord. 153-A (1993) § 7, 1993: Ord. 153 (1993) § 7, 1993)

4.48.080 City sales and use tax credit.

There shall be allowed against the tax imposed by Sections 4.48.010 through 4.48.070 a credit for the full amount of any city sales or use tax imposed under Chapter 21, Laws of 1993, Sp. Sess. (ESSB 5521), upon the same taxable event up to the amount of the tax imposed by Kitsap County under said sections.

(Ord. 153-A (1993) § 8, 1993: Ord. 153 (1993) § 8, 1993)

4.48.090 Use of moneys collected from imposition of tax.

Moneys received from the tax imposed under this chapter shall be expended exclusively for criminal justice purposes as that term is defined in Chapter 21, Laws of 1993, Sp. Sess. (ESSB 5521).

(Ord. 153-A (1993) § 9, 1993: Ord. 153 (1993) § 9, 1993)

4.48.100 Provisions subject to referendum procedures.

The provisions of this chapter are subject to the referendum procedures as set forth in RCW 82.14.036. The referendum procedures provided in RCW 82.14.036 is the exclusive method for subjecting the sales and use tax to a referendum vote.

(Ord. 153-A (1993) § 10, 1993: Ord. 153 (1993) § 10, 1993)