Source: https://www.codepublishing.com/WA/KitsapCounty/html/Kitsap04/Kitsap0468.html
Timestamp: 2020-06-04 02:25:42
Document Index: 377254593

Matched Legal Cases: ['§ 1', '§ 2', '§ 3', '§ 4', '§ 5', '§ 6', '§ 7']

Chapter 4.68 TIMBER HARVESTER EXCISE TAX
TIMBER HARVESTER EXCISE TAX*
4.68.010 Tax imposed.
4.68.020 Determination of tax.
4.68.040 Timber tax account.
4.68.050 Contract with Department of Revenue.
4.68.060 Agreement to inspection of records.
4.68.070 Severability.
* Editor’s Note: Prior ordinance history: This chapter was amended in its entirety by Ord. 331 (2004). It was originally adopted by Ord. 98 (1984), which was not specifically repealed by the adoption of Ord. 331 (2004).
(Ord. 331 (2004) § 1, 2004)
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 4 percent, and harvested from publicly owned land within the county, multiplied by the following rates:
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 4.68.010, but may be required by the Department of Revenue to file a return even though no tax may be due.
(Ord. 331 (2004) § 2, 2004)
The administration and collection of the tax imposed by this chapter 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 ordinance.
(Ord. 331 (2004) § 3, 2004)
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. 331 (2004) § 4, 2004)
The county is authorized to contract with the Department of Revenue (prior to the effective date of the ordinance codified in this chapter*) for the administration and collection of the tax imposed by Section 4.68.010 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 the county shall first approve the form and content of the contract.
(Ord. 331 (2004) § 5, 2004)
* Editor’s Note: This chapter became effective January 1, 2005.
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 4.68.010, 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 Chapter 84.33.
(Ord. 331 (2004) § 6, 2004)
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. 331 (2004) § 7, 2004)