5.29.030 Tax computation.
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 four (4) percent, and harvested from publicly owned land within the County, multiplied by the following rates:
(1) For timber harvested January 1, 2005, through December 31, 2005, 1.2 percent;
(2) For timber harvested January 1, 2006, through December 31, 2006, 1.5 percent;
(3) For timber harvested January 1, 2007, through December 31, 2007, 1.8 percent;
(4) For timber harvested January 1, 2008, through December 31, 2008, 2.1 percent;
(5) For timber harvested January 1, 2009, through December 31, 2009, 2.4 percent;
(6) For timber harvested January 1, 2010, through December 31, 2010, 2.7 percent;
(7) For timber harvested January 1, 2011, through December 31, 2011, 3.1 percent;
(8) For timber harvested January 1, 2012, through December 31, 2012, 3.4 percent;
(9) For timber harvested January 1, 2013, through December 31, 2013, 3.7 percent;
(10) For timber harvested January 1, 2014, and thereafter, 4.0 percent.
Any harvester, as defined in RCW 84.33.035, incurring less than $50 tax liability in any calendar quarter, is excused from the payment of the tax imposed by CCC 5.29.010, but may be required by the Department of Revenue to file a return even though no tax may be due.