HomeMy WebLinkAbout026 70
e
e
RESOLUTION NO.~~70
WHEREAS THE COUNTY OF JEFFERSON BoARD OF COMMISSIONERS FEEL THE NEED FOR A SALES OR USE TAX.
SECTION 1. THERE IS HEREBY IMPOSED A SALES OR USE TAX, AS THE CASE MAY BE, UPON EVERY
TAXABLE EVENT, AS DEFINED IN SECTION 3, CHAPTER 94, LAW. OF '910, FIRST EXTRAORDINARY SESSION,
OCCURING WITHIN THE COUNTY OF JEFFERSON. THE TAX SHALL BE IMPOSED U~OR AND COLLECTED FROM
THOSE PERSONS FROM WHOM THE STATE SALES OR USE TAX IS COLLECTED PURSUANT TO CHAPTERS 82.08
AND 82.12 RCW.
SECTION 2. THE RATE OF THE TAX IMPOSED BY SECTION 1 SHALL BE ONE-HALF OF ONE PERCENT OF
THE SELLING PRICE OR VALUE OF THE ARTICLE USED, AS THE CASE MAY BE.
SECTION 3. THE ADMINISTRATION AND COLLECTION OF THE TAX IMPOSED BY THIS RESOLUTION SHALL
B~ IN ACCORDANCE WITH THE PROVISIONS OF SECTION 6, CHA~EQ94, LAWS OF '970, FIRST EXTRAORDI-
NARY SESSION.
SECTION 4. THERE SHALL BE ALLOWED AGAINST THE TAX I~OSED BY THIS RESOLUTION A CREDIT
FOR THE FULL AMOUNT OF ANY CITY SALES OR USE TAX IMPOSED UPON THE SAME TAXABLE EVENT, AS
DEFINED IN SECTION 3, CHAPTER 94, LAWS OF '910, FIRST ExTRAORDINARY SESSION, UPON WHICH A
TAX IS IMPOSED BY THIS RESOLUTION.
SECTION 5. THE COUNTY HEREBY CONSENTS TO THE INSPECTION OF SUCH RECORDS AS ARE NECES-
SARY TO QUALIFY THE COUNTY FOR INSPECTION OF RECORDS or THE DEPARTMENT or REVENUE, PURSUANT
TO RCW 82.32.330.
-ANY SELLER WHO FAILS OR REFUSES TO COLLECT THE TAX AS REQUIRED WITH THE INTENT TO VIO-
LATE THE PROVISIONS OF THIS RESOLUTION OR TO GAIN SOME AD~ANTAGE OR BENEFIT, EITHER
DIRECT OR INDIRECT, AND ANY BUYER WHO RErUSED TO PAY ANY TAX DUE UNDER THIS RESOLUTION
SHALL BE GUILTY or A MISDEMEANOR."
SECTION 6. THIS RESOLUTION SHALL TAKE EFFECT Ot.TOBER. ';. '970.
'. . l .. '" /
A , j ~~R 1 t '970
, · J ~>>- · .,;
J . ""'.' ...._ ~
,'~ (~'~/"~""" ';-
i:\~," /~..,; .~ .~~
,1: ,'I" f~"l',' :,:'~ ~
.. ~ ',( ~.t. ,.~ <C:
~..~'. ' .";j;- ~'~ Ii:
SEAL: v~;~:~: ~ 1'''~
!f "oi4!~~
BOARD OF JEFFERSON COUNTY COMM I SS lONERS
ATTEST:
r I
,)
,-
t.
---
.r. .___