4.29.020 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 4 percent, and such timber harvested from publicly-owned land within the county, 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.
Any harvester, as defined in RCW 84.33.035, whose tax amount in any calendar quarter, calculated as set forth above, is less than $50.00, is exempt from the payment of the tax imposed by section 4.29.010 for that quarter, but such harvester may be required by the state department of revenue to file a return even though no tax may be due. (Added by Ord. 04-111, Nov. 22, 2004, Eff date Jan. 1, 2005).