Disclaimer: This web site is provided for informational purposes
only. Although every effort has been made to provide accuracy, all
information and resources shown are not official. Neither Kittitas
County nor any of its agencies, officials or employees guarantees
the accuracy of any information on this web site. Reliance upon the
information contained on or accessed through this web site is
entirely at your own risk. Kittitas County reserves the right to
make changes without notice. The official hard copy is available in the Commissioners' office.
Budget transfers shall not be required within the budgetary classes having bars numbers 20, 30, 40, 50 or 60. Nothing in this policy shall affect the requirement for action by the board in transfers between said categories.
Action by the board shall be required for transfers relating to salaries and benefits. (Ord. 99-04, 1999; Res. 81-8, 1981).
Sections 3.04.010 Imposition. 3.04.020 Rate. 3.04.030 Administration and collection. 3.04.040 Consent to inspection of records. 3.04.050 Credit for tax imposed by any city. 3.04.060 Detention and jail sales/use tax. 3.04.070 Criminal justice sales/use tax.
* For the statutory provisions regarding the imposition of a one-half percent maximum sales or use tax by counties and cities, see Chapter
82.14 RCW.
Prior ordinance history: Ord. 3-70.
A referendum petition with insufficient number of signatures caused the effective date of Ord. 85-1 to be changed to January 1, 1986, from October 1, 1985.
3.04.010 Imposition. There is hereby 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 Chapters
82.08 and
82.12 RCW. (Ord. 9904, 1999; Ord. 85-1 § 1, 1985).
3.04.020 Rate. The rate of the tax imposed by KCC 3.04.010 shall be five-tenths of one percent of the selling price or value of the article used, as the case may be. (Ord. 99-04, 1999; Ord. 85-1 § 2, 1985).
3.04.030 Administration and collection. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of
RCW 82.14.050. (Ord. 99-04, 1999; Ord. 85-1 § 3, 1985).
3.04.040 Consent to inspection of records. The county hereby 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. 99-04, 1999; Ord. 85-1 § 4, 1985).
3.04.050 Credit for tax imposed by any city. A credit is hereby allowed against the tax herein imposed for the full amount of any city sales or use tax imposed under
RCW 82.14.030(2) upon the same taxable event up to the tax imposed by this chapter. (Ord. 99-04, 1999; Ord. 85-1 § 5, 1985).
There is hereby imposed a sales or use tax, as the case may be, as authorized by House Bill 2110 (1995 2nd Special Session, Chapter 10) upon every taxable event, as defined in
RCW 82.14.020, occurring within the county. The tax collected 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 RCW. Such sales or use tax shall be in addition to any other taxes authorized by law.
The rate of the tax imposed herein shall be one-tenth of one percent of the selling price or value of the article used, as the case may be.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter
82.14 RCW.
The tax collected pursuant to this section shall be used only for such purposes as are authorized pursuant to House Bill 2110 (1995 2nd Special Session, Chapter 10).
The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of Department of Revenue, pursuant to
RCW 82.32.330. (Ord. 99-04, 1999; Ord. 95-16, 1995).
There is hereby imposed a sales or use tax, as the case may be, as authorized by
RCW 82.14.340, upon every taxable event, as defined in
RCW 82.14.020, occurring within the county. The tax collected 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 RCW. Such sales or use tax shall be in addition to any other taxes authorized by law.
The rate of the tax imposed herein shall be one-tenth of one percent of the selling price or value of the article used, as the case may be.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter
82.14 RCW.
The tax collected pursuant to this section shall be used only for such purposes as are authorized by
RCW 82.14.340.
The county hereby consents to the inspection of such records as are necessary to qualify the county for inspection of records of Department of Revenue, pursuant to
RCW 82.32.330. (Ord. 99-04, 1999; Ord. 95-17, 1995).
Sections 3.05.010 Sales or use tax statutory authorization. 3.05.020 Tax rate. 3.05.030 Credit provision. 3.05.040 Administration and collection of tax. 3.05.050 Use of proceeds. 3.05.060 Effective date and expiration date. 3.05.070 Severability.
3.05.010 Sales or use tax statutory authorization. Pursuant to Chapter 366, Laws of 1997 and
RCW 82.14.370, there is
hereby imposed a sales or use tax, as the case may be, upon every taxable event,
as defined in
RCW 82.14.020, occurring within Kittitas 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 82.08 or
RCW 82.12. The tax impose by
this section is in addition to those imposed under KCC 3.04.010 and
KCC 3.04.020.
(Ord. 2007-23, 2007)
3.05.020 Tax rate. Effective August 1, 2007, the rate of tax imposed by SCC 3.05.010 shall
be 0.09 per cent (0.09%) of the selling price or value of the article used, as
the case may be. (Ord. 2007-23, 2007)
3.05.030 Credit provision. The tax imposed by SCC 3.05.010 shall be deducted from the amount of tax
otherwise required to be collected or paid over to the Department of Revenue
under chapter
82.02 or
82.12 RCW. (Ord. 2007-23, 2007)
3.05.040 Administration and collection of tax. The tax imposed by this ordinance shall be administered and collected in
accordance with
RCW 84.14.050, except that in accordance with
RCW
82.14.370(2) administration of this tax shall be at no cost to the County. The
Chairperson of the Board of county Commissioners is authorized and directed to
execute any contracts with the Department of Revenue that may be necessary to
provide for the administration or collection of the tax. (Ord. 2007-23, 2007)
3.05.050 Use of proceeds. The proceeds from the tax imposed by KCC 3.05.010 shall be deposited in
a special fund in Kittitas County known as the distressed area Public Facilities
Fund, #108. Monies deposited in such fund shall be used only for the purposes
authorized by the laws of the State of Washington including, but not limited to,
the cost of construction, acquisition or operation of public facilities or to
pay or secure the payment of all or any portion of general obligation bonds or
revenue bonds issued for such purposes. (Ord. 2007-23, 2007)
3.05.060 Effective date and expiration date. Effective Date and Expiration Date. The tax imposed by
KCC 3.05.010
shall take effect August 1, 2007 and shall expire June 30, 2023. (Ord. 2007-23,
2007)
3.05.070 Severability. If any provision of this chapter or its application to any person or
circumstance is held invalid, the remainder of this chapter or the application
of the provisions to other persons or circumstances is not affected. (Ord.
2007-23, 2007)
Chapter 3.06
CRIMINAL JUSTICE AND PUBLIC SAFETY SALES AND USE TAX
3.06.010 Imposition. There is imposed a sales and use tax, as the case might be, as authorized by
RCW 82.14.450 upon the occurrence of any taxable event within Kittitas County. The tax authorized in this section is in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the State of Washington under
RCW Chapters 82.08 and
82.12 upon the occurrence of any taxable event within Kittitas County. (Ord. 2007-36, 2007)
3.06.020 Tax rate. Effective January 1, 2008, the rate of tax imposed by
KCC 3.06.010 shall be three-tenths of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. The retail sale or use of motor vehicles, and the lease of motor vehicles for up to the first thirty-six months of the lease, are exempt from the tax imposed under this section. (Ord. 2007-36, 2007)
3.06.030 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 82.32.300 and
RCW Chapters 82.08 and
82.12. The Chairperson of the Board of County Commissioners of Kittitas County, or a majority of the Board, is authorized to enter into a contract with the Washington State Department of Revenue for the administration of this tax imposed pursuant to this chapter. (Ord. 2007-36, 2007)
3.06.040 Use of Proceeds. One third of all money received from the tax imposed under this chapter shall be expended exclusively for
"criminal justice purposes" as that term is defined in
RCW 82.14.450. The remaining two-thirds of all money received from the tax imposed under this chapter shall be expended for public safety purposes. Money raised from the tax imposed under this chapter shall not supplant existing funds used for the purposes set forth in this chapter. (Ord. 2007-36, 2007)
3.06.050 Inspection. Kittitas County consents to the inspection of such records as are deemed necessary to qualify the County for inspection of records by the Washington State Department of Revenue pursuant to
RCW 82.32.330. (Ord. 2007-36, 2007)
3.06.060 Violation - Penalties. Any person who fails or refuses to collect 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 fine in the amount fixed by the court of not more than one thousand dollars, or by both such imprisonment and fine. Provided, however, the penalty provided for under the terms of this section shall be in addition to any other penalties as provided for in
RCW Chapters 82.08 and
82.14. (Ord. 2007-36, 2007)
3.06.070 Effective Date and Expiration Date. This chapter shall take effect at 12.01 a.m. January 1, 2008. This chapter shall automatically expire on December 31, 2014, unless further authorized by public vote. (Ord. 2007-36, 2007)
3.06.080 Allocation of Monies Collected. Moneys received from the tax imposed under this chapter shall be shared between the County and the incorporated cities as provided for in
RCW 82.14.450. (Ord. 2007-36, 2007)
3.06.090 Severability. If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected. (Ord. 2007-36, 2007)
Sections 3.08.010 Sale defined. 3.08.020 Seller defined. 3.08.030 Selling price defined. 3.08.040 Tax levy. 3.08.050 Lien upon property. 3.08.060 Obligation. 3.08.070 Payment - Stamp. 3.08.080 Affidavit - Supersedure. 3.08.090 Tax ascertainment - Security for payment. 3.08.100 Mining property defined - Conditional sale - Lease provisions. 3.08.110 Standing timber sale - Affidavit. 3.08.120 Affidavit filing - Copies. 3.08.130 Tax payment - Interests. 3.08.140 Credit to school fund. 3.08.150 Refunds.
* For the statutory provisions authorizing the board of county commissioners to levy an excise tax upon sales of real estate not exceeding one percent of the selling price, see
RCW 28.45.050.
3.08.010 Sale defined. The board of county commissioners hereby adopts by reference
RCW 82.45.010. (Ord. 9904, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 1, Vol. N, p. 531, 1968).
3.08.020 Seller defined. The board of county commissioners hereby adopts by reference
RCW 82.45.020. (Ord. 9904, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 1, Vol. N, p. 531, 1968).
3.08.030 Selling price defined. "Selling price" means the consideration, including money or anything of value, paid or delivered or contracted to be paid or delivered in return for the transfer of the real property, or estate or interest in real property, and shall include the amount of any lien, mortgage, contract, indebtedness, or other encumbrance, either given to secure the purchase price or any part thereof, or remaining unpaid on such property at the time of sale.
"Selling price" does not include the amount of any outstanding lien or encumbrance in favor of the United States, the state, or a municipal corporation for taxes, special benefits or improvements. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 1, Vol. N, p. 532, 1968).
3.08.040 Tax levy. There is levied and there shall be collected by the treasurer on each sale of any real property situated in the county a tax equal to one percent of the selling price. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 2, Vol. N, p. 532, 1968).
3.08.050 Lien upon property. The tax provided for in KCC 3.08.040 and any interest or penalties thereon shall be a specific lien upon each piece of real property sold from the time of sale until the tax has been paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 3, Vol. N, p. 532, 1968).
3.08.060 Obligation. The tax levied under this chapter shall be the obligation of the seller and either the county treasurer or the county prosecuting attorney may, at his option, enforce the obligation through an action of debt against the seller, or he may proceed in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement shall not be an election not to pursue the other. In addition to any interest, costs and/or penalties recoverable in such an action, the county shall be entitled to such attorneys' fees as the court deems reasonable. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 4, Vol. N, p. 532, 1968).
3.08.070 Payment - Stamp. The tax hereby imposed shall be paid to and collected by the county treasurer who shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording. A receipt issued by the county treasurer for the payment of the tax imposed under this chapter shall be evidence of the satisfaction of the lien imposed hereunder and may be recorded in the manner prescribed for recording satisfaction of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax shall be accepted by the county auditor for filing or recording until the tax has been paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of such fact has been made on the instrument by the treasurer. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 5, Vol. N, p. 532, 1968).
3.08.080 Affidavit - Supersedure. It shall be the duty of the seller, within 30 days after the date of sale, to furnish the treasurer, in quadruplicate, on forms to be supplied by the treasurer, an affidavit containing the full name and address of the seller, the full name and address of the purchaser, the description of the real property involved, the date of sale or other transfer, the nature of the transfer, and the sale price, which affidavit shall be subscribed and sworn to by the seller, buyer, or the agent of either, before a notary public, the treasurer, or his authorized deputy; provided, that where the transaction involves in whole or in part any real property or any estate or interest therein, or any contract right thereto for any other real property or estate or interest therein or contract right thereto, there shall be filed by or on behalf of each grantor the above affidavit, which affidavit shall state the fair market value of the property so exchanged, and a tax shall be levied and collected as to each transfer; provided further, that if the Washington State Department of Revenue requires reports contrary or in addition to the requirement imposed by this section, the requirements of the department shall supersede the requirements of this section to that extent. (Ord. 9904, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 6, Vol. N, p. 532, 1968).
3.08.090 Tax ascertainment - Security for payment. In the case of any sale where the selling price is not separately stated or ascertainable at the time of sale, including leases with option to purchase, rules of the Washington State Department of Revenue relating to ascertainment of the tax and security for payment of the tax shall be administered by appropriate officials. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 7, Vol. N; p. 532, 1968).
3.08.100 Mining property defined - Conditional sale - Lease provisions. Where the transaction involved constitutes a conditional sale of mining property in which the buyer has the right to terminate the contract at any time, and/or a lease and option to buy mining property in which the lessee-buyer has the right to terminate the lease and option at any time, said transaction shall be taxable at the time of execution only on the consideration received by the seller or lessor for execution of such contract; provided, that the tax due on any additional consideration paid by the buyer and received by the seller shall be paid to the county treasurer:
At the time of termination; or
At the time all of the transaction is completed except for the delivery of the deed to the buyer; or
At the time when the buyer unequivocally exercises an option to purchase the property, whichever of the three events occur first.
For the purpose of this chapter, "mining property" means property containing or believed to contain metallic minerals and sold or leased under terms which require the purchaser or lessor to conduct exploration or mining work thereon and for no other use; and
"metallic minerals" does not include clays, coal, sand and gravel, peat, gypsite, or stone, including limestone. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 8, Vol. N, p. 533, 1968).
3.08.110 Standing timber sale - Affidavit. Where the transaction involved constitutes a sale of standing timber under this chapter and the selling price is stated in such conveyance as being determinable in the future on the basis of footage removed or on a stumpage basis, it shall be the duty of the seller to execute and file with the county treasurer the affidavit mentioned in
KCC 3.08.080, stating, in addition to the other requirements, the legal description of the real property on which such standing timber is located and an estimate, to the best of his knowledge, of the selling price ultimately to be received, and shall pay to the county treasurer under this chapter a sum equal to one percent of such estimated selling price, which sum shall not be credited by the treasurer to the school fund but shall be retained in a separate account. On the expiration date of such timber contract, if not extended, or at the time cutting and removal is completed, whichever is earlier, it shall be the duty of the seller to execute and file with the county treasurer an additional affidavit in the above form setting price actually paid. In the event such amount results in a tax greater than the sum theretofore paid on the estimate, the seller shall pay such additional amount to the county treasurer, who shall thereupon place this amount, together with the sum originally deposited, to the credit of the school fund in the usual manner. In the event such amount is less than the original estimate, the treasurer is directed to refund the excess payment to the taxpayer and credit the balance to the school fund as above. (Ord. 9904, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 9, Vol. N, p. 533, 1968).
3.08.120 Affidavit filing - Copies. The treasurer shall retain and file the original of the affidavit mentioned in
KCC 3.08.080, and shall furnish one copy to the county assessor. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 10, Vol. N, p. 533, 1968).
3.08.130 Tax payment - Interests. The tax imposed hereunder shall become due and payable immediately at the time of sale, and if not so paid within 30 days, shall bear interest at the rate of one percent per month from date of sale. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 11, Vol. N, p. 533, 1968).
3.08.140 Credit to school fund. The proceeds of the tax imposed hereunder shall be credited to the county school fund monthly and shall be used exclusively for the support of the common schools; provided, that one percent of the proceeds of this tax shall be credited to the county current expense fund, out of which all cost and expense of administering this chapter shall be paid. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 12, Vol. N, p. 533, 1968).
3.08.150 Refunds. If, upon written application by a taxpayer to the treasurer for a refund hereunder, or upon examination of the records by the treasurer without such application, it appears that within one year preceding such application or examination a tax has been charged hereunder in excess of the amount actually due or upon a sale or other transfer herein declared to be exempt from tax hereunder, such excess amount or improper payment shall be refunded by the treasurer to the taxpayer. No refund shall be made with respect to any payment made more than one year before the date of application or examination. (Ord. 99-04, 1999; Ord. 79-1, 1979; Ord. 77-5, 1977; Ord. 68-1 § 13, Vol. N, p. 533, 1968).
Sections 3.09.010 Imposition. 3.09.020 Rate. 3.09.030 Disposition and distribution of proceeds. 3.09.040 Taxes lien on property - Enforcement. 3.09.050 Taxes seller's obligation - Choice of remedies. 3.09.060 Payment and collection - Evidence - Recording.
3.09.010 Imposition. There is hereby imposed an excise tax on each sale of real property in the unincorporated areas of Kittitas County as authorized by
RCW 82.46.010(1). (Ord. 99-04, 1999; Ord. 86-6 § 1, 1986).
3.09.020 Rate. The rate of the tax imposed by KCC 3.09.010 shall be one quarter of one percent of the selling price. (Ord. 99-04, 1999; Ord. 86-6 § 2, 1986).
3.09.030 Disposition and distribution of proceeds.
The county treasurer shall place one percent of the proceeds of the tax herewith imposed in the county current expense funds to defray the costs of collection.
The remaining proceeds from the tax hereby imposed shall be placed in the county capital improvements fund. (Ord. 99-04, 1999; Ord. 86-6 § 3, 1986).
3.09.040 Taxes lien on property - Enforcement. The tax hereby imposed and any interest or penalties thereon shall be a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. (Ord. 99-04, 1999; Ord. 86-6 § 4, 1986).
3.09.050 Taxes seller's obligation - Choice of remedies. The tax hereby imposed is the obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 99-04, 1999; Ord. 86-6 § 5, 1986).
3.09.060 Payment and collection - Evidence - Recording. The tax herein imposed shall be paid to and collected by the county treasurer. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax hereby imposed shall be evidence of the satisfaction of the lien imposed herein and may be recorded in the manner prescribed for recording satisfaction of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the county treasurer. (Ord. 99-04, 1999; Ord. 86-6 § 6, 1986).
Chapter 3.12
REAL ESTATE SALES - MINIMUM PRICING SCHEDULE
Sections 3.14.010 Tax imposed. 3.14.020 Determination of tax. 3.14.030 Administration and collection. 3.14.040 Timber tax account. 3.14.050 Contract with Department of Revenue. 3.14.060 Agreement to inspection of records. 3.14.070 Severability. 3.14.080 Repealer. 3.14.090 Effective date.
3.14.010 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. (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
3.14.020 Determination of tax The tax shall be equal to the stumpage value of the timber, as defined in
RCW 84.33.035, harvested from privately-owned land within the county, multiplied by a rate of four percent (4%), and harvested from publicly-owned land within the county, multiplied by the following rates:
For timber harvested January 1, 2005, through December 31, 2005, 1.2 percent;
For timber harvested January 1, 2006, through December 31, 2006, 1.5 percent;
For timber harvested January 1, 2007, through December 31, 2007, 1.8 percent;
For timber harvested January 1, 2008, through December 31, 2008, 2.1 percent;
For timber harvested January 1, 2009, through December 31, 2009, 2.4 percent;
For timber harvested January 1, 2010, through December 31, 2010, 2.7 percent;
For timber harvested January 1, 2011, through December 31, 2011, 3.1 percent;
For timber harvested January 1, 2012, through December 31, 2012, 3.4 percent;
For timber harvested January 1, 2013, through December 31, 2013, 3.7 percent;
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 [KCC 3.14.010], but may be required by the Department of Revenue to file a return even though no tax may be due. (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
3.14.030 Administration and collection. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of
RCW 84.33 and all sections of
RCW 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 ordinance. (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
3.14.040 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). (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
3.14.050 Contract with Department of Revenue. The county is authorized 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 [KCC 3.14.010] 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 Kittitas County shall first approve the form and content of the contract. (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
3.14.060 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 [KCC 3.14.010], 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 84.33. (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
3.14.070 Severability. If any provision of this ordinance 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. (Ord. 2004-45; Ord. 99-04; Ord. 84-3)
3.14.080 Repealer. To the extent that any previously enacted Ordinance, adopted by the Board of County Commissioners is inconsistent with the adoption and provisions of this Ordinance, such prior Ordinance(s) or those sections of such Ordinance are repealed. (Ord. 2004-45)
3.14.090 Effective date. This ordinance shall take effect January 1, 2005. (Ord. 2004-45)
Sections 3.16.010 Levy. 3.16.020 Rate - Credits. 3.16.030 Credit for other leasehold excise taxes. 3.16.040 Administration and collection. 3.16.050 Certain leasehold interests exempt. 3.16.060 Records inspection. 3.16.070 Contract for administration and collection authorized.
3.16.010 Levy. There is levied and there shall be collected a leasehold excise tax on and after January 1, 1976, upon the act or privilege of occupying or using publicly owned real or personal property within the county through a
"lease-hold interest," as defined by
RCW 82.29A.020. The tax shall be paid, collected, and remitted to the Department of Revenue of the state at the time and in the manner prescribed by
RCW 82.29A.050. (Ord. 99-04, 1999; Ord. Vol. 2, p. 135 § 1, 1976).
3.16.020 Rate - Credits. The rate of the tax imposed by KCC 3.16.010 shall be six percent of the taxable rent (as defined by
RCW 82.29A.020); provided, that the following credits shall be allowed in determining the tax payable:
With respect to a leasehold interest arising out of any lease or agreement, the terms of which were binding on the lessee prior to July 1, 1970, where such lease or agreement has not been renegotiated (as defined by
RCW 82.29A.020) since that date, and excluding from such credit any lease or agreement including options to renew which extends beyond January 1, 1985, as follows:
With respect to taxes due in calendar year 1976, a credit equal to 80 percent of the tax produced by the above rate;
With respect to taxes due in calendar year 1977, a credit equal to 60 percent of the tax produced by the above rate;
With respect to taxes due in calendar year 1978, a credit equal to 40 percent of the tax produced by the above rate;
With respect to taxes due in calendar year 1979, a credit equal to 20 percent of the tax produced by the above rate;
With respect to a product lease (as defined by
RCW 82.29A.020), a credit of 33 percent of the tax produced by the above rate. (Ord. 99-04, 1999; Ord. Vol. 2, p. 135 § 2, 1976).
3.16.030 Credit for other leasehold excise taxes. There shall be allowed against the tax otherwise imposed by this chapter a credit for the full amount of any leasehold excise tax authorized by
RCW 82.29A.040 and imposed upon the same taxable event by any city or town. (Ord. 99-04, 1999; Ord. Vol. 2, p. 135 § 3, 1976).
3.16.040 Administration and collection. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of Chapter
82.29A RCW. (Ord. 99-04, 1999; Ord. Vol. 2, p. 135 § 4, 1976).
3.16.050 Certain leasehold interests exempt. Leasehold interests exempted by
RCW 82.29A.130, as it now exists or may hereafter be amended, shall be exempt from the tax imposed pursuant to
KCC 3.16.010. (Ord. 9904, 1999; Ord. Vol. 2, p. 135 § 5, 1976).
3.16.060 Records inspection. 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. 99-04, 1999; Ord. Vol. 2, p. 135 § 6, 1976).
3.16.070 Contract for administration and collection authorized. The chairman of the board of county commissioners is authorized to execute a contract with the Department of Revenue of the state for the administration and collection of the tax imposed by
KCC 3.16.010; provided, that the prosecuting attorney shall first approve the form and content of the contract. (Ord. 99-04, 1999; Ord. Vol. 2, p. 135 § 7, 1976).
Sections 3.20.010 Tax levy. 3.20.015 Special lodging excise tax levy. 3.20.020 Allowance of credit against tax. 3.20.025 Credit against state sales tax. 3.20.030 Collection by seller. 3.20.040 Selling price. 3.20.050 Payment of tax. 3.20.060 Proceeds to be credited to a special fund - Limitation on use - Investment.
3.20.010 Tax levy. There is levied and there shall be collected subject to the conditions set forth in this chapter a special excise tax of two percent on the sale of or charge made for the furnishing of lodging by a hotel, motel, rooming house, tourist court, trailer camp, and the granting of any similar license to use real estate, as distinguished from the renting or leasing of real property; provided, that it shall be presumed that the occupancy of real property for continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. (Ord. 99-04, 1999; Ord. 78-2, 1978).
3.20.015 Special lodging
excise tax levy. There is levied and there shall be collected, subject to the conditions
set forth in this chapter, a Special Lodging Excise Tax Levy as authorized by
RCW 67.28.181 of two percent on the sale of or charge made for the furnishing of lodging by a hotel, motel, rooming house, tourist court, trailer camp, and the granting of any similar license to use real estate, as distinguished from the renting or leasing of real property, provided that it shall be presumed that the occupancy of real property for a continuous period of one month or more constitutes a rental or lease of real property and not a mere license to use or enjoy the same. (Ord. 2009-10, 2009).
3.20.020 Allowance of credit against tax. A credit is herewith allowed against the taxes imposed herein for the
full amount of any city tax imposed pursuant to
RCW 67.28.180 or
67.28.181. (Ord. 2009-09, 2009; Ord. 99-04, 1999; Ord. 78-2, 1978).
3.20.025 Credit Against State Sales Tax. The tax collected under KCC 3.20.010 shall be credited against the amount of sales tax due to the state under chapter
82.08 RCW on the same sale of lodging services. (Ord. 2009-10).
3.20.030 Collection by seller. The taxes herein imposed shall be collected by every person who makes a
sale of the services herein defined whether as an agent, broker, or principal.
The percentage of tax herewith imposed shall be imposed upon the full selling
price. The collection of taxes imposed by KCC 3.20.015
shall commence upon July 1, 2009, as allowed under
RCW 82.14.055(3)(a). (Ord. 2009-10, 2009; Ord. 99-04, 1999; Ord. 78-2, 1978).
3.20.040 Selling price. "Selling price" means the consideration, whether money, credits, rights, or other property, expressed in the terms of money, paid or delivered by a buyer to a seller, all without any deduction on account of the cost of labor, interest, discount, delivery costs, taxes, or any other expenses whatsoever, paid or accrued, and without any deduction on account of losses. (Ord. 99-04, 1999; Ord. 78-2, 1978).
3.20.050 Payment of tax. Any seller, who is required to collect any tax hereunder for Kittitas County, shall pay such tax to such municipality by paying the same over to the Department of Revenue of the state as the same would be paid under Chapter 82.08 RCW. The county herewith designates the Washington State Department of Revenue to perform the collection of such taxes on behalf of the county as provided in Chapter 67.28 RCW. (Ord. 99-04, 1999; Ord. 78-2, 1978).
3.20.060 Proceeds to be credited to a special fund - Limitation on use - Investment. All taxes levied and collected under this chapter shall be credited to a special fund in the treasury of the county. Such taxes shall be levied only for the purpose of paying all or any part of the cost of acquisition, construction or operating a stadium facilities, convention center facilities, performing arts center facilities and/or visual art center facilities or to pay or secure the payment of all or any portion of general obligation bonds or revenue bonds issued for such purpose or purposes under Chapter
67.28 RCW, or to pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourist expansion within the county, and until withdrawn for use, the moneys accumulated in such fund or funds may be invested in interest-bearing securities by the county treasurer in any manner authorized by law. (Ord. 2009-10, 2009; Ord. 99-04, 1999; Res. 82-4, 1982; Ord. 78-2, 1978).
3.24.010 Capital projects. Closed by Res. 84-96. (Ord. 99-04, 1999; Res. 78-64, 1978).
3.24.020 Unemployment compensation tax. A fund to be known and designated as the "cumulative reserve fund for unemployment compensation tax" is established. The amount of $28,554 is herewith credited to said fund, and for each successive year hereafter the county shall designate such funds as it deems appropriate to be credited to said fund. (Ord. 99-04, 1999; Res. 78-65, 1978).
3.24.030 Vacation and sick leave. Repealed by Ord. 99-04. (Res. 78-66, 1978).
3.24.040 Federal anti-recession. Repealed by Ord. 99-04. (Res. 78-67, 1978).
There is established a cumulative reserve fund for the purpose of accumulating funds to be used in drug enforcement activities carried on by law enforcement agencies in Kittitas County relating to the unlawful possession, manufacture and delivery of controlled substances and legend drugs. Such funds shall be known as the
"drug enforcement reserve fund."
This fund is established under the authority of
RCW 36.33.020 through
RCW 36.33.040. Any balance in said fund at the end of the budget year shall not lapse nor shall the same be a surplus which may be used for any purpose other than herein specified, except as provided by law.
There shall be deposited to the drug enforcement reserve fund such money as may be transferred thereto by order of the board of county commissioners together with such other money as shall be received from the courts under the provisions of
RCW 9.95.210(4) and
RCW 9.92.060(4).
Funds on deposit in the drug enforcement reserve fund shall be deposited and invested in the manner prescribed by law for the deposit and investment of county funds and any income or increase therefrom shall be paid into the drug enforcement reserve fund.
Funds shall be disbursed from the fund to a law enforcement agency only on order of the court and the court shall order disbursement only on the application of the prosecuting attorney or his deputy. For the purpose of this section an order of a court commissioner shall be considered an order of the court. Upon presentation to the county auditor of an order of the court to disburse funds to a local law enforcement agency, the auditor shall forthwith draw a warrant on the drug enforcement reserve fund in favor of the law enforcement agency.
Any law enforcement agency receiving funds under the provisions of this section shall within 90 days of receipt of the funds make a return to be filed with the county clerk and a copy to the prosecuting attorney reporting how said funds were used and returning said funds to the clerk or explaining why said funds cannot be returned.
Upon return of funds to the clerk they shall be transmitted to the county treasurer for redeposit to the drug enforcement reserve fund. (Ord. 99-04, 1999; Res. 84-31, 1984).
3.28.010 Authorization. Pursuant to
RCW 42.24.130, there is authorized an advance travel expense revolving fund which shall be used solely for the purpose of making advances for travel expenses to personnel of the county sheriff's department on official business. (Ord. 99-04, 1999; Ord. 7682 § 1, 1976).
3.28.070 Default - Delinquent payment - Unauthorized expenditures. Any default in accounting for or repaying an advance shall render the full amount which is unpaid immediately due and payable with interest at the rate of 10 percent per year from the date of default until repaid. No advance of any kind may be made to any officer or employee at any time when he is delinquent in accounting for or repaying a prior advance. No such advance shall be considered for any purpose as a personal loan to such officer or employee and any unauthorized expenditure of such funds shall be considered a misappropriation of public funds. (Ord. 99-04, 1999; Ord. 76-82 § 7, 1976).
3.32.010 Established. The county treasurer is directed to establish the prosecuting attorney's victim/witness fund, to be used exclusively for the administration of a victim/witness program by the Kittitas County prosecuting attorney. The funds shall not lapse and shall supplement and not supplant any existing funds for the prosecuting attorney. (Ord. 99-04, 1999; Res. 82-10, 1982).
3.32.020 Budget - Expenditures. The prosecuting attorney shall submit an appropriate budget for the victim/witness funds and that the expenditure of the fund shall be subject to the adoption of the budget and approval of the plan by the Department of Labor and Industries. (Ord. 99-04, 1999; Res. 82-10, 1982).
3.40.010 Petitions - Filing requirements. Petitions for refund of taxes under Chapter
84.69 RCW shall be filed with the treasurer or the assessor on forms provided by the assessor. The assessor shall review all petitions for refund that involve issues within the assessor's statutory responsibilities and determine whether the provisions of
RCW 84.69.020 or
RCW 84.60.050 are satisfied. The assessor shall forward all petitions to the county treasurer with an indication of whether the assessor determined that the provisions of
RCW 84.69.020 or
RCW 84.60.050 were satisfied, were not satisfied, or if no such determination was made because the issues involved were not within the assessor's statutory responsibilities. (Ord. 99-04, 1999; Ord. 89-7 § 1, 1989).
3.40.020 Issuance - Review requirements. If the treasurer receives a petition from the assessor with an indication by the assessor that the provisions of
RCW 84.69.020 or
RCW 84.60.050 have been satisfied and if the treasurer determines that the petition was filed within the time limits set forth in
RCW 84.69.030, the treasurer shall grant the petition and issue a tax refund to the petitioner. If the treasurer receives a petition involving issues outside of the assessor's statutory responsibilities that therefore has not been reviewed to determine whether the provisions of
RCW 84.69.020 were satisfied, the treasurer shall make such a review. After review, if the treasurer finds that the provisions of
RCW 84.69.020 are satisfied and that the petition was timely filed, the treasurer shall grant the petition and issue a tax refund to the petitioner. (Ord. 99-04, 1999; Ord. 89-7 § 2, 1989).
Sections
Article I. Telephone Switched Access Lines 3.44.010 Telephone switched access line excise tax. 3.44.020 Use of proceeds. 3.44.030 Special fund created - Purposes enumerated. 3.44.040 Remittance and deposit of taxes. 3.44.050 Effective date of tax - Notice to local exchange companies.
Article II. Radio Access Lines 3.44.100 Tax levied. 3.44.110 Collection. 3.44.120 Reporting and remission of tax. 3.44.130 Refund. 3.44.140 Notice of tax to companies providing access lines. 3.44.150 Administration. 3.44.160 Effective date.
Article I. Telephone Switched Access Lines
3.44.010 Telephone switched access line excise tax.
An excise tax in the amount of $0.50 per month for each telephone switched access line, as defined in
RCW 82.14B.020(3), is imposed on each switched access line in Kittitas County.
Taxes imposed under this section shall be collected from the user by the local exchange company, as defined in
RCW 82.14B.020(4), providing the switched access line. The local exchange company shall state the amount of tax separately on the billing statement which is sent to the user. (Ord. 9904, 1999; Ord. 92-8 § 1, 1992).
3.44.020 Use of proceeds. The proceeds of this tax shall be used for an "enhanced 911 telephone system" as defined in
RCW 82.14B.020(2), which system shall be implemented no later than December 31, 1998. (Ord. 99-04, 1999; Ord. 92-8 § 2, 1992).
3.44.030 Special fund created - Purposes enumerated. There is created a special fund known as the "Kittitas County Enhanced 911 Telephone System Fund." All taxes levied in this chapter shall be placed in the fund for the purpose of paying all or any part of the cost of all expenses related to the planning, acquisition, installation, addition, improvement, replacement, repair, maintenance, or operation of an enhanced 911 telephone system, including reimbursement to the local exchange companies for actual costs of administration and collection of the tax imposed. (Ord. 99-04, 1999; Ord. 92-8 § 3, 1992).
The local exchange company shall remit all taxes collected within 30 days following the collection month to the Kittitas County treasurer.
The treasurer shall deposit the taxes received from the local exchange company in the special fund referenced in
KCC 3.44.030. (Ord. 99-04, 1999; Ord. 92-8 § 4, 1992).
3.44.050 Effective date of tax - Notice to local exchange companies. The effective date of the tax imposed in this chapter shall be June 1, 1992, and notice of the tax shall be provided by Kittitas County to all local exchange companies serving in the county at least 60 days in advance of the date on which the first payment is due. (Ord. 99-04, 1999; Ord. 92-8 § 5, 1992).
Article II. Radio Access Lines
3.44.100 Tax levied. Pursuant to Chapter
82.14 RCW, there is hereby levied an excise tax of $0.50 per month on each radio access line whose place of primary use is Kittitas County, to assist in financing the Kittitas County emergency services communications system. (Ord. 2002-14, 2002; Ord. 99-04, 1999; Ord. 94-10 § 1, 1994).
3.44.110 Collection. Each radio communications service company providing radio access lines to end users whose place of primary use is Kittitas County is required to collect the tax imposed by
KCC 3.44.100, in trust for Kittitas County. The tax imposed by
KCC 3.44.100 shall be set forth separately on each billing statement sent to each end user by a radio communications service company. (Ord. 2002-14, 2002; Ord. 9904, 1999; Ord. 94-10 § 2, 1994).
3.44.120 Reporting and remission of tax. Each radio communications service company shall report and remit to the Kittitas County treasurer, using forms prescribed by the treasurer, the amount of tax to be collected by each within 30 days following the month in which collection is to take place unless the treasurer's office is authorized by the Department of Revenue to allow longer reporting periods for any taxpayer or class of taxpayer. (Ord. 2002-14, 2002; Ord. 99-04, 1999; Ord. 94-10 § 3, 1994).
3.44.130 Refund. In the event that the tax or any portion thereof imposed by
KCC 3.44.100 is ordered to be refunded by final judgment of a court of record, the county shall, upon presentation of a certified copy of the final judgment, pay to each radio communications service company the portion of the ordered refund attributable to tax collected by the company, in trust for the benefit of end users from whom the tax was collected. Each company is required to promptly remit, to each end user who paid tax for which refund was ordered, the duly allocable portion of the refund held in trust. To the extent end users entitled to refund cannot be identified or located by the company with exercise of due diligence within three months of the date refund is received in trust by the company, the company shall return the undistributed trust funds and accumulations to the county, together with the last known name and address of each person entitled thereto, and the portion to which each is entitled. (Ord. 200214, 2002; Ord. 99-04, 1999; Ord. 94-10 § 4, 1994).
3.44.140 Notice of tax to companies providing access lines. The Kittitas County treasurer is directed to provide notice of tax imposed by
KCC 3.44.100 to each radio communications service company providing radio access lines in Kittitas County at least 60 days prior to the effective date of the tax. (Ord. 2002-14, 2002; Ord. 99-04, 1999; Ord. 94-10 § 5, 1994).
3.44.150 Administration. The Kittitas County treasurer is authorized to adopt administrative requirements for collection similar to those applying to providers collecting excise tax on switched access lines, giving due regard to the statutory, regulatory and operational differences between the providers of switched access lines and radio access lines. Such procedures shall require that if any company seeks reimbursement for actual costs of administration and collection of the tax imposed, the company shall be required to submit sworn documentation verifying actual costs and how they were calculated. Such procedures shall also require that the company records be subject to audit in Kittitas County by the county treasurer to verify such claimed costs. (Ord. 2002-14, 2002; Ord. 9904, 1999; Ord. 94-10 § 6, 1994).
3.44.160 Effective date. The tax imposed by KCC 3.44.100 shall be effective on the first day of January, 2003. (Ord. 2002-14, 2002).
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