ORDINANCE 2007-08

 

AMENDING SKAMANIA COUNTY CODE 3.05 TO INCREASE THE SALES AND USE TAX RATE FROM 0.08% TO 0.09% FOR THE PURPOSE OF FINANCING PUBLIC FACILITIES FOR ECONOMIC DEVELOPMENT PURPOSES IN DISTRESSED RURAL COUNTIES

 

 

WHEREAS, the Legislature has provided in Engrossed Second Substitute Senate Bill 5557, being Chapter 478, Laws of 2007, for the imposition of a county sales and use tax for the benefit of rural counties; and

 

WHEREAS, the new law authorizes “rural counties” as defined in R.C.W. 82.14.370, to impose an additional .01% sales and use tax in addition to the .08% previously authorized and adopted by Ordinance 1999-04, Codified as Chapter 3.05.020 Skamania County Code; and

 

WHEREAS, this additional sales and use tax authorization is taken as a credit against the State portion of the sales and use tax and does not increase the total tax rate; and

 

WHEREAS, this revenue may only be used to finance public facilities serving economic development purposes in rural counties; and

 

WHEREAS, Skamania County qualifies under the law as a rural county and will benefit from encouraging further economic development;

 

NOW, THEREFORE, BE IT ORDAINED BY THE SKAMANIA COUNTY BOARD OF COMMISSIONERS that Chapter 3.05.020 Skamania County Code is hereby amended as follows:

 

3.05.20        Rate.

  The rate of the sales and use tax shall be eightnine one-hundredths 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, effective August 1, 19992007.

 

 

REVIEWED IN REGULAR SESSION this 26th day of June 2007 and set for public hearing on the 19th day of July 2007 at 9:45 a.m.


 

                                                                                   

 


AGENDA SUMMARY

 

 

TO:                  SKAMANIA COUNTY BOARD OF COMMISSIONERS

 

FROM:            MARILYN BUTLER, DIRECTOR OF ADMINISTRATIVE SERVICES

 

SUBJECT:      SETTING A PUBLIC HEARING IN THE MATTER OF IMPOSING A RURAL

SALES AND USE TAX PURSUANT TO CHAPTHER 478 LAWS OF 2007 (ESSSB 5557) RELATED TO RCW.82.14.370

 

DATE:                        JUNE 26, 2007

 

REQUESTED ACTION:       SET PUBLIC HEARING FOR INCREASE IN RURAL SALES TAX FOR SKAMANIA COUNTY FROM 0.08% TO 0.09%

 

List of Exhibits:

Proposed Ordinance

 

Summary Statement

 

In 1998, Skamania County imposed a 0.04% sales and use tax as allowed in RCW 82.14.370 and codified in SCC 3.05.  Skamania County increased the tax to 0.08% in 1999 as allowed by law.  This tax is taken as a deduction from the amount of the sales and use tax collected or paid over to the Washington Department of Revenue under RCW 82.08 or 82.12.  It did not increase the local or state sales and use tax rate.

 

Pursuant to the provisions of Chapter 478 of the Laws of Washington 2007, (amending RCW 82.14.370), the Skamania County Board of County Commissioners has the authority to increase the rate of the sales and use tax imposed under RCW 82.14.370 and CCC 3.21 to a rate not to exceed 0.09%, to be imposed upon and collected from those persons from whom the State's sales tax or use tax is collected within Cowlitz County and which amount is deducted from the amount of the tax otherwise required to be collected or paid over to the Washington State Department of Revenue under chapter 82.08 or 82.12 RCW.  This action would not increase the local or state sales tax rate.

 

RECOMMENDATION:  Set a public hearing on Ordinance 2007-08 on the issue of implementation of an increase in the rate of the rural county sales and use tax to the rate of 0.09 percent (0.09%) commencing August 1, 2007.

 

 


NOTICE OF PUBLIC HEARING

 

A public hearing will be held at ________ on July __, 2007, or as soon as practical thereafter, in the Commissioners' Meeting Room located on the first third floor of the Skamania County Courthouse, 240 NW Vancouver Avenue, Stevenson, Washington to consider an amendment to Ordinance 1998-06 and, Codified as Chapter 3.05 Skamania County Code, that, imposed a distressed county sales and use tax in the amount of 0.04 per cent (0.04%) September 1, 1998, and which was amended by Ordinance 1999-04 to increase the sales and use tax to 0.08 per cent (0.08%) effective August 1, 2000.  The tax is upon and to be collected from those persons from whom the state sales or use tax is collected within Skamania County, with such tax credited against sales and use taxes due to the State under Chapter 82.08 and 82.12 RCW.  The proposed amendment changes the distressed county sales and use tax rate from 0.08 per cent (0.08%) to 0.09 per cent (0.09%) effective August 1, 2007.  This change does not increase the state or local sales and use tax rate, but is deducted from sales and use tax already collected by and for the State of Washington. 

 

Copies of the proposed ordinance are available at the offices of the Board of County Commissioners of Skamania County in the Skamania County Courthouse, 240 NW Vancouver Avenue, Stevenson, Washington during normal business hours or the proposed ordinance will be mailed to anyone requesting a copy thereof.  The ordinance is also available on Skamania County’s website at http://skamaniacounty.org

 

Any person may appear at the time, place and date set forth hereinabove and present testimony in favor of or in opposition to the proposed ordinance.