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NOTICE OF PUBLIC HEARING
PROPOSED ORDINANCE
IMPOSING AN EXCISE TAX UPON PERSONS ENGAGING IN
BUSINESS AS HARVESTERS OF TIMBER, AS PROVIDED IN CHAPTER
204, LAWS OF 1984, & AUTHORIZING THE COUNTY TO ENTER INTO
A CONTRACT WITH THE DEPARTMENT OF REVENUE
NOTICE IS HEREBY GIVEN that the Jefferson County Board of County
Conunissioners will conduct a public hearing at the hour of 10:30a.m., on
Monday, July 23, 1984, in the Conunissioners' Chambers, Jefferson County
Courthouse, Port Townsend, Washington, for the purpose of obtaining comments
from all interested persons on the proposed ordinance designated above. The
proposed ordinance is as follows:
ORDINANCE NO. 6-84
AN ORDINANCE INPOSING AN
EXCISE TAX UPON PERSONS ENGAGING
IN BUSINESS AS HARVESTERS OF
TIMBER AS PROVIDED IN CHAPœER
204, LAWS OF 1984, AND AUTHORIZ-
ING THE COUNTY TO ENTER INTO A
CONTRACT WITH THE DEPARTMENT OF
REVENUE
BE IT ORDAINED BY THE COUNTY COMMISSIONERS OF JEFFERSON COUNTY.
Section 1. Thete is hereby imposed and shall be cOllected, on and
after October l, 1984, an excise tax on every person in the county of
Jefferson engaging in business as a harvester as defined by section l(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 lO of the
State Act.
Section 2. The tax shall be equal to the stumpage value of the
ti:mÞer, as defined in section 1(5) of the State Act, harvested from pri-
vately 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 1, but may be required by the
Department of Revenue to file a return even though no tax may be due.
Section 3. The administration and cellection of the tax imposed by
this ordinance shall be in accordance with the provisions of the State Act
and all sections of chapter 82.32 RCW (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 ordinance.
Section 4. There is hereby created .a county timber tax account for
deposit ofmorteys distributed to the county of Jefferson, as provided by
section 9(l) and section l2(3) of the State Act.
Section 5. The Board of Jefferson County Commissioners is authori-
zed to contract with the Department of Revenue (prior to the effective date
of this ordinance) for the administration and collection of the tax imposed
by section 1 and to provide in such agreement for payment of the costs of
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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.
Section 6. The county hereby 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 Depart-
ment of Revenue to facilitate the administration of the tax and insure the
correct distribution of its proceeds as provided by the State Act.
Section: 7. For purposes of this ordinance "State Act" shall mean
chapter 204, Laws of 1984, as it now exists or is hereafter amended.
Section 8. If any provision of this ordinance, or its application to
any person or circumstance is held invalid, the remainder of the ordinance
or the application of the provision to other persons or circumstances is not
affected.
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This ordinance shall take
, 1984.
ATTEST:
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
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John L. Pitts, Member
Copy filed with the Department of Revenue, State of Washington on the
day of , 1984.
HEARING NOTICE signed this
;Z~day of July, 1984.
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A.M. 0 Meara, Chairman
Board of County Commissioners
Jefferson County, Washington
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