Source: https://www.codepublishing.com/WA/SanJuanCounty/html/SanJuanCounty04/SanJuanCounty0408.html
Timestamp: 2019-12-10 20:58:54
Document Index: 749970520

Matched Legal Cases: ['§ 1', '§ 1', '§ 2', '§ 2', '§ 3', '§ 3', '§ 4', '§ 4', '§ 5', '§ 5', '§ 6', '§ 6', '§ 7', '§ 7', '§ 8', '§ 8']

Chapter 4.08 SOLID WASTE EXCISE PRIVILEGE TAX – LOPEZ DISTRICT
SOLID WASTE EXCISE PRIVILEGE TAX – LOPEZ DISTRICT
4.08.020 Levy of tax.
4.08.030 Rate.
4.08.040 Use of proceeds.
4.08.050 Administration – Collection.
4.08.060 Inspection of County records.
4.08.070 Effective date.
4.08.080 Severability.
E. “District” means the County’s Lopez solid waste disposal district.
H. “WUTC” means the Washington Utilities and Transportation Commission or any agency which succeeds to its powers. (Ord. 17-2012 § 1; Ord. W-1-1996 § 1)
There is hereby levied a solid waste excise privilege tax (the “tax”) on the privilege of living in or doing business in San Juan County, as authorized by Laws of 1982, Ch. 175, Sec. 5 and RCW 36.58.140, and pursuant to County Ordinance No. 19-1996. (Ord. 17-2012 § 2; Ord. W-1-1996 § 2)
The rate of the tax imposed by this chapter shall be 16 percent of the following:
B. The disposal fees paid by any person at any solid waste handling or disposal facility that is owned, operated or authorized by the County; provided, however, that the tax shall not be imposed upon such fees billed by certificated haulers for the delivery or waste collected from a residential dwelling, business or institution that is subject to the tax under subsection (A) of this section. For purposes of this section, the term “solid waste” means garbage, trash, rubbish, or other material discarded as worthless or not economically viable for further use. The term does not include hazardous or toxic waste nor does it include material collected primarily for recycling or salvage. The tax will not be imposed on any transaction involving the salvage or reuse of materials, or the collection of recyclable materials. (Ord. 17-2012 § 3; Ord. W-1-1996 § 3)
The proceeds of the tax imposed by this chapter and investment earnings therefrom shall be used solely for purposes related to solid waste, operations, maintenance and related debt service thereon. (Ord. 17-2012 § 4; Ord. W-1-1996 § 4)
The County treasurer shall administer and collect the tax consistent with the procedures approved in County Ordinance No. 19-1996. (Ord. 17-2012 § 5; Ord. W-1-1996 § 5)
The district hereby consents to the inspection of such records as are necessary to qualify the district for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 17-2012 § 6; Ord. W-1-1996 § 6)
The tax imposed by this chapter shall be effective from and after the first day of October 2012. (Ord. 17-2012 § 7; Ord. W-1-1996 § 7)
If any section of this chapter or its application to any person or circumstances is held invalid, the remaining sections or the application of the provisions to other persons or circumstances are not affected. (Ord. 17-2012 § 8; Ord. W-1-1996 § 8)