HomeMy WebLinkAboutord2004-068WHATCOM COUNTY COUNCIL AGENDA BILL NO. 2004 -412
CLEARANCES
Originator.
rabid
Dale
DateReceivam Conned Office
2 C E�� V n 2
LS LS �S
NOV 1 3 2004
WHATCOM COUNTY
COUNCIL
D
A undrDale
11/23/04
Assi ned to:
Intro
Di vision Head:
12/7/04
Finance/Council
Dept, Head:
Prosecutor
n /yn
PurohasinWBudget:
Ezecudve:
SUBJECT: ORDINANCE FOR THE ADOPTION OF ONE -TENTH OF ONE - PERCENT SALES AND USE
TAX FOR THE PURPOSE OF FUNDING JAILS
ATTACHMENTS: ORDINANCE
SEPA review required? ( ) Yes (
SEPA review completed? ( ) Yes (
x ) NO
x) NO
Should Clerk schedule a hearing ? ( ) Yes ( x) NO
Requested Date:
SUMMARY STATEMENT:
Adoption of one -tenth of one - percent sales and use tax for the
purpose of funding Jails.
Distribution Request
Indicate those who should receive a copy after Council
action.
List spec names to the right
ADS Foaknes Management
ADS Finance
ADS Human Resources
ADS Into Services
Assessor
Auditor
Cooperagve ErKtwsion
District Court
Ez Uhve
Hea/M
Nearing Examiner
Jail
COUNCIL ACTION TAKEN:
11/23/2004: Introduced
12/7/2004: Adopted 7-01 Ocd. #2004 -066
Juvenile
Parks
Planning
Prosecutor
Public Works
Sheatf
Supenor Court
Related County Contract #:
Treasurer
Other
Related File Numbers:
Ordinance or Resolution Number
this item): ordinance #2004 -068
SPONSORED BY: Consent
PROPOSED BY: xi„a„ee
INTRODUCTION DATE: 11/23/04
ORDINANCE NO. 2004 -068
ADOPTION OF ONE -TENTH OF ONE - PERCENT SALES AND USE TAX
FOR THE PURPOSE OF FUNDING JAILS
WHEREAS, RCW 82.14.350 allows a county legislative authority in a countywith a
population of less than one million to submit a proposition to the county voters to authorize
the imposition of a sales and use tax of one -tenth of one - percent forthe purpose of funding
jails; and
WHEREAS, this proposition was placed before the voters of Whatcom County on
November 2, 2004 and was approved by a majority of the voters; and
WHEREAS, moneys received from any tax imposed under this section shall be used
solely for the purpose of providing funds for costs associated with financing, designing,
acquiring, constructing, equipping, operating, maintaining, remodeling, repairing, re-
equipping, and improving jails; 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 chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the
county. 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;
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, 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 Whatcom County Jail Fund. The fund shall be used
for the deposit of, among other money, revenue received from the imposition of the tax
authorized hereby, and as the source of funds disbursed for costs associated with
financing, designing, acquiring, constructing, equipping, operating, maintaining,
remodeling, repairing, reequipping, and improving jail facilities. This fund shall be
administered by the Whatcom County Executive.
ADOPTED this 7th day of December , 2004.
Page 1
ATTACHMENT A
TO ORDINANCE 2004 -_, FILED AS AB_
IMPOSITION OF SALES AND USE TAX. There is hereby imposed a sales and
use tax, as the case may be, as authorized by RCW 82.14.350, upon every taxable
event occurring within Whatcom County. 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
(1110'") 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 82.14.350.
DISTRIBUTION. When distributing monies collected under this section, the State
Treasurer shall distribute one hundred (100) percent of the monies to Whatcom County.
USE OF TAX. Monies received from this tax shall be used by Whatcom County
solely for the purpose of providing funds for costs associated with financing, design,
acquisition, construction, equipping, operating, maintaining, remodeling, repairing,
reequipping, and improvement of juvenile detention facilities and jails.
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 1, 2005.
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.
Page 3
�wn�cl Gibson Civil Deputy Prosecuting Attorney
Page 2
WHATCOM COUNTY COUNCIL
WHAT COUNTY, WASHINGTON
Dan McShane, Council Chair
( Approved () Denied
PetLKremen,-County Executive