HomeMy WebLinkAboutord2006-001WHATCOM COUNTY COUNCIL AGENDA BILL NO, 2005 -471
I Please Note: Once adopted and signed, ordinances and resolutions are available for viewing and printing I
l on the County's website at: www.co.whatconLwa.uslcouncil.
Initial
Date
Date Received in Council Office
Agenda Date
Assigned to:
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TITLE OFDOCUMENT:ORDINANCE FOR THE ADOPTION OF ONE -TENTH OF ONE - PERCENT
SALESAND USE TAX FOR THE PURPOSE OF FUNDING COUNTYWIDE EMERGENCYMEDICAL
SERVICESAND AS REQUIRED BYLAW
ATTACHMENTS: Ordinance
SEPA review required? ( ) Yes ( ) NO
Should Clerk schedule a hearing ? ( ) Yes ( ) NO
SEPA review completed? ( ) Yes ( ) NO
Requested Date:
SUMMAR Y STA TEMENT OR LEGAL NOTICE LANGUAGE: (If this item is an ordinance or requires a public
hearing, you must provide the language for use in the required public notice. Be specific and cite RCW or WCC as appropriate.
Be clear in explaining the intent of the action.)
Adoption of one -tenth of one percent sales and use tax for the purpose of funding Emergency Medical
Services and Criminal Justice.
COMMITTEEACTION:
COUNCIL ACTION:
12/6/2005: Introduced,
1/10/06: Special Council Meeting
adopted 7 -0
Related County Contract #:
Related File Numbers:
Ordinance or Resolution
Number:
Ord: 2006 -001
I Please Note: Once adopted and signed, ordinances and resolutions are available for viewing and printing I
l on the County's website at: www.co.whatconLwa.uslcouncil.
SPONSORED BY: Consent
PROPOSED BY: Finance
INTRODUCTION DATE: 12/06/05
ORDINANCE NO. 2006-001
ADOPTION OF ONE -TENTH OF ONE - PERCENT SALES AND USE TAX
FOR THE PURPOSE OF FUNDING COUNTYWIDE EMERGENCY MEDICAL
SERVICES AND AS REQUIRED BY LAW
WHEREAS, RCW 82.14.450 allows a county legislative authority to submit a proposition to the
county voters to authorize the imposition of a sales and use tax for the purposes stated on the
ballot measure; and
WHEREAS, this proposition was placed before the voters of Whatcom County on November 8,
2005 and was approved by a majority of the voters; and
WHEREAS, the ballot measure stated two- thirds of the tax is to be used solely for costs
associated with the provision of countywide emergency medical services and one -third is to be
used for criminal justice purposes, as authorized by RCW 82.14.450, and
WHEREAS, "criminal justice purposes" means additional police protection, mitigation of
congested court systems, or relief of overcrowded jails or other local correctional facilities, and
WHEREAS, monies received from this tax shall be shared between the county and cities as
follows: Sixty percent shall be retained by the county and forty percent shall be distributed on a
per capita basis to cities in the county; and
WHEREAS, each municipality in Whatcom County has agreed to return two - thirds of their sales
and use tax proceeds to the county for purposes of funding costs associated with countywide
emergency medical services, and
WHEREAS, the tax authorized in this section shall be in addition to any other taxes authorized
by law and shall be collected from those persons who are taxable by the state under the chapters
82.08, and 82.12, RCW. The tax will be collected upon the occurrence of any taxable event
within the county except for the retail sale or use of motor vehicles, and the lease of motor
vehicles for up to the fast thirty-six months of the lease, are exempt from tax imposed under this
section; and
WHEREAS, the rate of tax shall equal one -tenth of one 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; and
NOW, THEREFORE, BE IT ORDAINED by the Whatcom County Council that an additional
sales and use tax in the amount of one tenth of one percent be imposed, levied and collected on
the occurrence of any taxable event, except for the retail sale or use of motor vehicles, and the
lease of motor vehicles for up to the first thirty -six months of the lease are exempt from this tax,
as more fully set forth in Attachment A which is hereby adopted; and
BE IT FURTHER ORDAINED by the Whatcom County Council that a new fund be hereby
established, entitled the Countywide Emergency Medical Services Fund. This fund shall be used
for the deposit of, among other money, revenue received from the imposition of the tax
authorized hereby for the purpose of countywide emergency medical services, and as the source
of funds disbursed for costs associated with countywide emergency medical services. The
County shall administer this fund.
G7
day of , 2006. januarw
WHATCOM COUNTY COUNCIL
WHATCOM COUNTY. WASHINGTON
Gk
•k o e Council Laurie" Caskey- Schreiber, Council Chair
A�4 1 �_ • ,HNff r"el
Daniel Gibson, Senior Civil Deputy
Approved () Denied
Pete Kremen, County Executive
ATTACHMENT A
TO ORDINANCE 2006 - nn M FILED AS AB —471
IMPOSITION OF SALES AND USE TAX. There is hereby imposed a sales and use tax,
as the case may be, as authorized by RCW 82.14.450, upon every taxable event occurring within
Whatcom County, except for the retail sales or use of motor vehicles, and the lease of motor
vehicles for up to the first thirty -six months of the lease, are exempt from tax imposed under this
section. The tax shall be imposed upon and collected from those persons from whom the state
sales or use tax is collected pursuant to Chapters 82.08 and 82.12 of the Revised Code of
Washington.
RATE OF TAX IMPOSED. The rate of the tax imposed shall be one -tenth (1 /10`s) of
one - percent (.001) of the selling price (in the case of a sales tax) or value of the article used (in
the case of the use tax).
ADMINISTRATION AND COLLECTION OF TAX. The administration and collection
of tax imposed by this ordinance shall be in accordance with the provisions of RCW 82.14.450.
DISTRIBUTION. When distributing monies collected under this section, the State
Treasurer shall distribute sixty (60) percent of the monies to Whatcom County and forty (40)
percent shall be distributed on a per capita basis to cities in the county.
USE OF TAX. Two - thirds of the monies received by the cities and the county from this
tax shall be used by Whatcom County solely for the purpose of providing funds for costs
associated with countywide emergency medical services. One -third of the monies received from
this tax shall be used by the cities and the county for criminal justice purposes. "Criminal justice
purposes" means additional police protection, mitigation of congested court systems, or relief of
overcrowded jails or other local correctional facilities.
INSPECTION OF RECORDS. Whatcom County hereby consents to the inspection of
such records as are necessary to qualify the county by the Department of Revenue, pursuant to
RCW 82.32.330.
AUTHORIZING EXECUTION OF CONTRACT FOR ADMINISTRATION. The
Whatcom County Executive is hereby authorized to enter into a contract with the Department of
Revenue for the administration and collection of this tax.
VIOLATION/PENALTY. Any seller who fails or refuses to collect the tax as required
with the intent to violate the provisions of this chapter or to gain some advantage or benefit,
either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be
guilty of a misdemeanor.
EFFECTIVE DATE: this ordinance shall take effect January 31, 2006.
SEVERABILITY. If any part or provision of this ordinance or its application to any
person or circumstance is held invalid, the remainder of this ordinance or the application of the
provisions to other persons or circumstances is not affected.
WHATCOM COUNTY COUNCIL
CLERK'S CERTIFICATE
I, the undersigned, duly chosen, qualified and acting Clerk of the
County Council of Whatcom County, Washington, and keeper of the records
of the County Council (hereinafter referred to as "Council "), DO HEREBY
CERTIFY THAT:
1. The attached document, Ordinance No. 2006 -001 — Adoption
of One -Tenth of One - Present Sales and Use Tax for the purpose of
funding Countywide Emergency Medical Services and as required by
law, adopted by the Whatcom County Council, is a true and correct copy
of the document, consisting of 3 pages, as maintained and duly recorded in
my office.
2.
Said
document is
maintained in all respects in accordance with
law, and
that the
content
has
not, to be best of my knowledge, been altered.
3. I am authorized to execute this certificate.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed
the official seal of the County this 11th, day of January, 2006.
WHATCOM COUNTY COUNCIL
WHATCOM COUNTY, WASHINGTON
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