HomeMy WebLinkAboutord2002-040WHATCOM COUNTYCOUNCIL AGENDA BILL NO. 2002 -244
CLEARANCES
Initial
Date
Dole Received in Council Office
Agenda Date
Asst nedm:
Originator:
Dolomite HiGin ¢<
Do
IE C E V
JUN 11 2002
WHATCOM COUNT
COUNCIL
Division Head:
Dept Head.-
Barbam J. Cory
PurchasingBUdgeC
mAaa
Executive:
SUBJECT:
Ordinance revising Whatcom County Code 3.20 and adding three new sections, 3.20.024, 3.20.026 and 3.20.0281
entitled, "Unincorporated areas of Whatcom County excise tax rate ", "Incorporated cities of Whatcom County
excise tax rate ". and `Notice to County Treasurer ".
ATTACHMENTS:
Ordinance, Exhibit A, Exhibit B and Exhibit C.
SEPA review required? ( ) Yes ( ) NO
SEPA review completed? ( ) Yes ( ) NO
Should Clerk schedule a hearing ? ( ) Yes ( ) NO
Requested Date:
SUMMARYSTATEMENT.,
This ordinance adds clarification for the collection and remittance
by the County Treasurer of real estate tax.
Distribution Request
Indicate those who should receive a copy after Council action
List specific names to the right.
ADS Facilities Management
ADS Finance
ADSHuman Resources
ADS Info Services
Assessor
Auditor
Cooperative Extension
District Court
Executive
Health
Hearing Examiner
Jail
COUNCIL ACTION TAKEN.,
2002 -244 611812002: Introduced
7116/2002: Adopted 6 -0, Fleetwood absent, Ord. #2002 -040
Related County Contract #:
Juvenile
Parks
Planning
Prosecutor
Public Works
Sheri
Superior Court
sperriorr
Chante[[e
H[Isin er
Omer
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SPONSORED BY: Consent
PROPOSED BY: Treasurer
INTRODUCTION DATE: 6/18/02
ORDINANCE NO. 2002 -040
AN ORDINANCE AMENDING ORDINANCE NO. 84 -8 (AN ORDINANCE
WHICH AMENDED ORDINANCE NO. 83 -99 WHICH AUTHORIZED THE
LEVY OF TAXES FOR COUNTY AND STATE PURPOSES IN WHATCOM
COUNTY. WASHINGTON
WHEREAS, this ordinance is being amended to clarify the provision
establishing the amount of real estate excise tax to be collected by the County
Treasurer, and
WHEREAS, the County Treasurer is only required to remit to the city, town
or county real estate taxes collected sixty or more days after the receipt of
notification that imposes or alters an excise tax rate that is currently imposed
under chapter 82.45 RCW or chapter 82.46 RCW or by local ordinance.
NOW THEREFORE, BE IT ORDAINED by the Whatcom County Council
that 3.20.020 (State excise tax rate) be amended as follows: the rate of levy of
excise tax upon sales of real estate is determined as .0128 (one and 28/100
percent) of the selling price for the state portion or as hereafter amended by
chapter 82.45 RCW. (Ord 84 -8; Ord 83 -99)
BE IT FURTHER ORDAINED that a new section, Whatcom County Code
Section 3.20.024, entitled "Unincorporated areas of Whatcom County excise tax
rate," be added to chapter 3.20 of the Whatcom County Code as set forth in the
attached Exhibit A.
BE IT FURTHER ORDAINED that a new section, Whatcom County Code
Section 3.20.026, entitled "Incorporated cities of Whatcom County excise tax
rate, " be added to chapter 3.20 of the Whatcom County Code as set forth in the
attached Exhibit B.
BE IT FURTHER ORDAINED that a new section, Whatcom County Code
Section 3.20.028, entitled "Notice to County Treasurer, " be added to chapter
3.20 of the Whatcom County Code as set forth in the attached Exhibit C.
ADOPTED this 16th day of July 2002.
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ATTEST:
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Dana Brown
- Davis, it Clerk
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APPROVED
AS TO FORM:
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Civil Deputy
o cutor
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WHATCOM COUNTY COUNCIL
WHATCOM COUNTY, WASHINGTON
( Council Chair
(0) Approved ( ) Denied
r�t
Pete Kremen, County Executive
Date: 7/9 -0
EXHIBIT A
UNINCORPORATED AREAS OF WHATCOM COUNTY EXCISE TAX RATE
The rate of levy of excise tax upon sales of real estate situated in
unincorporated Whatcom County is determined as .0025% (one quarter of one
percent) of the selling price, or as hereafter amended by Chapter 82.46 RCW or
local ordinance. (Ord 82 -69)
EXHIBIT B
INCORPORATED CITIES IN WHATCOM COUNTY EXCISE TAX RATES
The rate of levy of excise tax upon sales of real estate situated in the
incorporated cities of Bellingham, Blaine, Everson, Ferndale and Nooksack is
determined as .0050% (one half of one percent) of the selling price, or as
hereafter amended by chapter 82.46 RCW or local ordinance. (Bellingham Ord
9270, Ord 9676, Ord 10273, Blaine Ord 1665, Ord 2031, Everson Ord 265, Ord
433, Ferndale Ord 770, Ord 1140, Nooksack Ord 239, Ord 357, Ord 362)
The rate of levy of excise tax upon sales of real estate situated in the
incorporated cities of Lynden and Sumas is determined as .0025% (one quarter
of one percent) of the selling price or hereafter amended by chapter 82.46 RCW
or local ordinance. ( Lynden Ord 741, Sumas Ord 1005)
EXHIBIT C
NOTICE TO COUNTY TREASURER
The County Treasurer is only required to remit to the city, town or county
real estate excise taxes collected sixty or more days after the receipt of
notification that imposes or alters an excise tax rate that is currently imposed
under chapter 82.45 RCW or chapter 82.46 RCW or by local ordinance.