HomeMy WebLinkAbout053 04STATE OF WASHINGTON -
CS
County of Jefferson
In the Matter of an Imposed Timber Excise Tax }
to include Timber Harvested from Public Lands } RESOLUTION NO. 53-04
Phased -in Over Ten Years, and Credited Against }
the State Tax }
WHEREAS, the State Legislature in 1984 authorized counties to impose a four -
percent timber excise tax on timber harvested on private lands but not from timber harvested on
public lands (chapter 204, Laws of 1984); and,
WHEREAS, the State Legislature in 2004 extended the authorization for counties
to impose a timber excise tax to include timber harvested from public lands (chapter 177, Laws
of 2004), with the tax rate phased in over ten years, and with an effective date of January 1, 2005;
and,
WHEREAS, there currently is a five percent tax imposed by the State on timber
harvested from private and public lands; and,
WHEREAS, the County tax will be credited against the State tax, thus maintaining
the current total rate of five percent, not increasing the tax burden imposed on timber harvesters;
and,
WHEREAS, the State law provides that the State Department of Revenue will
collect, administer, and distribute the proceeds of the county timber excise tax to the County;
and,
WHEREAS, the Jefferson County Commissioners, being fully informed, desire to
impose the timber excise tax, establish an account into which the proceeds can be deposited, and
contract with the State Department of Revenue for the administration and collection of the tax;
NOW THEREFORE BE IT RESOLVED by the Board of Jefferson County
Commissioners as follows:
Section 1. Tax Imposed. There is imposed and shall be collected, on and after January 1, 2005,
an excise tax on every person in the County engaging in business as a harvester as defined by
RCW 84.33.035. 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 RCW 84.33.086.
Section 2. Determination of Tax. For timber harvested from privately owned land within the
County, the tax shall be equal to the stumpage value of the timber, as defined in RCW 84.33.035,
multiplied by a rate of 4%; for timber harvested from publicly -owned land within the County, the
tax shall be equal to the stumpage value of the timber, as defined in RCW 84.33.035, multiplied
by the following rates:
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Resolution No. 53-04 re: An Imposed Timber Excise Tax to Include Timber Harvested from Public
Lands Phased -in over Ten Years, and Credited Against the State Tax
1. For timber harvested January 1, 2005, through December 31, 2005, 1.2 percent;
2. For timber harvested January 1, 2006, through December 31, 2006, 1.5 percent;
3. For timber harvested January 1, 2007, through December 31, 2007, 1.8 percent;
4. For timber harvested January 1, 2008, through December 31, 2008, 2.1 percent;
5. For timber harvested January 1, 2009, through December 31, 2009, 2.4 percent;
6. For timber harvested January 1, 2010, through December 31, 2010, 2.7 percent;
7. For timber harvested January 1, 2011, through December 31, 2011, 3.1 percent;
8. For timber harvested January 1, 2012, through December 31, 2012, 3.4 percent;
9. For timber harvested January 1, 2013, through December 31, 2013, 3.7 percent;
10. For timber harvested January 1, 2014, and thereafter, 4.0 percent.
Any harvester, as defined in RCW 84.33.035, incurring less than $50.00 tax liability in any
calendar quarter, is excused from the payment of the tax imposed by Section 1, but may be
required by the Department of Revenue to file a return even though no tax may be due.
Section 3. Administration and Collection. The administration and collection of the tax
imposed by this resolution shall be in accordance with the provisions of RCW Chapter 84.33 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 resolution.
Section 4. Timber Tax Account. There is created a county timber tax account for deposit of
moneys distributed to the county as provided by RCW 84.33.081(1).
Section 5. Contract with Department of Revenue. The County is authorized to contract with
the Department of Revenue (prior to the effective date of this resolution) for the administration
and collection of the tax imposed by Section 1 and to provide in such agreement for payment of
the costs of collection and administration incurred by the Department of Revenue as directed by
RCW 84.33.081. The Prosecuting Attorney of the County shall first approve the form and
content of the contract.
Section 6. Agreement to 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 1, 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 RCW Chapter 84.33.
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Resolution No. 53-04 re: An Imposed Timber Excise Tax to Include Timber Harvested from Public
Lands Phased -in over Ten Years, and Credited Against the State Tax
Section 7. Severability. If any provision of this resolution, or its application to any person or
circumstance is held invalid, the remainder of the chapter or the application of the provision to
other persons or circumstances is not affected.
Section 8. Effective Date. This resolution shall take effect January 1, 2005.
Adopted this 11th day of October 2004.
A'T'TEST:
lie Matthes, CMC
Deputy Clerk of the Board
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
Glen Huntingford,5C 'rman
G�
Dan Titterness, Member
f
Patrick Rodge s, Member - ,_________
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