(1) The
legislative body of any county may impose a tax upon every person
engaging in the county in business as a harvester effective
October 1, 1984. The tax shall be equal to the stumpage value of
timber harvested from privately owned land multiplied by a rate
of 4 percent; and equal to the stumpage value of timber harvested
from publicly owned land multiplied by the following rates:
(a) For timber harvested January 1, 2005, through December
31, 2005, 1.2 percent;
(b) For timber harvested January 1, 2006, through December
31, 2006, 1.5 percent;
(c) For timber harvested January 1, 2007, through December
31, 2007, 1.8 percent;
(d) For timber harvested January 1, 2008, through December
31, 2008, 2.1 percent;
(e) For timber harvested January 1, 2009, through December
31, 2009, 2.4 percent;
(f) For timber harvested January 1, 2010, through December
31, 2010, 2.7 percent;
(g) For timber harvested January 1, 2011, through December
31, 2011, 3.1 percent;
(h) For timber harvested January 1, 2012, through December
31, 2012, 3.4 percent;
(i) For timber harvested January 1, 2013, through December
31, 2013, 3.7 percent;
(j) For timber harvested January 1, 2014, and thereafter,
4.0 percent.
(2) Before the effective date of any ordinance imposing a
tax under this section, the county shall contract with the
department of revenue for administration and collection of the
tax. The tax collected by the department of revenue under this
section shall be deposited by the department in the timber tax
distribution account. Moneys in the account may be spent only
for distributions to counties under RCW 84.33.081 and, after
appropriation by the legislature, for the activities undertaken
by the department of revenue relating to the collection and
administration of the taxes imposed under this section and RCW 84.33.041. Appropriations are not required for distributions to
counties under RCW 84.33.081.
[2004 c 177 § 2; 1984 c 204 § 8.]
NOTES:
Effective date -- 2004 c 177: See note following RCW 84.33.035.
Savings -- Effective date -- 1984 c 204: See notes following RCW 84.33.035.