HomeMy WebLinkAboutord1999-032WHATCOM CO UNTY CO UNCIL AGENDA BILL
NO. 1999 - 250
CLEARANCES Date Date Received in Council Office Agenda Date Assigned To
Orig. Dept.: County Council
6/23/99
^ E E � � Q E
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J U N 2 3 1999
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WHATCOM COUNTY
COUNCIL
6/29/99
Introduction
Division Head:
7/13/99
Finance /Council
Dept. Head:
Prosecutor:
-�
Budget:
Executive:
SUBJECT'
Ord. amending Title 3, to provide for a rural county sales and use tax
ATTACHMENTS
SU 4WRYSTATEMENT.•
Related County Contract #: Should the Clerk schedule a hearing? (Y/N) Requested Date:
Ordinance amending Whatcom County Code Title 3, to provide.for collection and administration of a rural county sales and
use tax This tax will provide funds for financing public facilities without increasing the amount of sales and use tax due from
;onsumers. This tax would begin August 1, 1999 and expire July 31, 2024.
RECOMMENDED MOTION (for final action):
COUNCIL ACTION TAKEN:
1999-250 6/29/99: Introduced
7/13/99: Amended and Adopted 7-0 Ord. #99 -032
Related File Numbers:
Ordinance or Resolution Number (this item only):
9 A-
032 # 032
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PROPOSED BY: Imhof
SPONSORED BY: Consent
INTRODUCTION DATE: June 29, 1999
ORDINANCE NO. 99 -032
AMENDING WHATCOM COUNTY CODE TITLE 3
TO PROVIDE FOR IMPLEMENTING LOCAL OPTION
FOR RETAINING SALES AND USE TAX
WHEREAS, the Washington State Legislature has found that while
Washington's economy is currently prospering, economic growth continues to
be uneven, particularly as between metropolitan and rural areas; and
WHEREAS, the State Legislature has resolved to use resources
strategically to build on our state's strengths while addressing threats to our
prosperity by providing rural counties that have fewer financial resources with
which to address inadequacies in infrastructure caused by the impact of the
Growth Management Act; and
WHEREAS, the State Legislature desires and intends to assist such rural
counties in meeting the infrastructure needs required in a growing economy by
providing Whatcom County financial assistance to rural counties by allowing the
shifting of sales tax revenues from state coffers to local county budgets; and
WHEREAS, the State Legislature has provided an opportunity for rural
counties to retain sales tax revenues that would normally be directed to the
state government per RCW 82.14.370; and
WHEREAS, Whatcom County comes under the definition of "rural county"
by virtue of its population density being less than one hundred persons per
square mile.
NOW, THEREFORE, BE IT ORDAINED, Whatcom County does hereby
implement immediately the provisions of RCW 82.14.370 for the purpose of
collecting and retaining .04% until December 31, 1999, and retaining .08%
beginning January 1, 2000, for local county use in financing public facilities as
provided by law.
BE IT FURTHER ORDAINED that these funds shall be deducted from the
tax already collected or paid to Department of Revenue under RCW 82.08 and
82.12.
1 BE IT FURTHER ORDAINED that these funds shall be deducted from
2 the tax already collected or paid to Department of Revenue under RCW
3 82.08 and 82.12.
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5 BE IT FINALLY ORDAINED that Whatcom County Code Title 3 is hereby
6 amended to include Chapter 3.34, Public Utilities Improvement Fund, as
7 outlined in Exhibit A to this ordinance.
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11 ADOPTED this 13 day of July , 1999
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14 ATTEST:
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20 Dana Brown- Davis, Clerk of the ouncil
21 Chair
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WHATCOM COUNTY COUNCIL
WHATCOM COUNTY, WASHINGTON
W.L, , A_�
Marlene Dawson, Council
24 APPROVED AS TO FORM: () Approved () Denied
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30 601 Deputy Nbskbtor ete Kreme County Executive
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32 Date: `r( 3 1989
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EXHIBIT A
Chapter 3.34, Capital Improvement Fund
3.34.010 Sales or Use Tax Imposed. Pursuant to RCW 82.14.370, there is hereby
imposed a sales or use tax, as the case may be, upon every taxable event, as defined in
RCW 82.14.020, 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 RCW 82.08 or RCW 82.12. The tax imposed by this section is in addition to that
imposed under WCC 3.30 and shall take effect immediately upon approval, and shall
expire July 31, 2024. .
3.34.020 Tax Rate. The rate of the tax imposed by this ordinance on each taxable
event shall be .04% through December 31, 1999 and .08% beginning January 1, 2000
through July 31, 2024, applied to the selling price or value of the article used, as the
case may be.
3.34.030 Credit Provision. The amount of tax so determined and collected shall be
deducted, as provided in RCW 82.14.370(2), from the amount of tax otherwise required
to be collected or paid over to the State Department of Revenue under RCW 82.08 or
82.12.
3.34.040 Administration and Collection of Tax. The tax imposed by this
ordinance shall be administered and collected in accordance with RCW 82.14.050. The
Whatcom County Executive is authorized and directed to execute any contracts with the
Department of Revenue that may be necessary to provide for the administration or
collection of the tax.
3.34.050 Deposit and Use of Proceeds. The proceeds of the tax imposed by this
ordinance and any interest of other accretions thereon, shall be deposited and credited
to a special fund in Whatcom County to be known as the Capital Improvement Fund,
which is hereby created. Expenditures from such fund shall be used only for the
purposes authorized by the laws of the State of Washington, including but not limited to,
the cost of construction, acquisition, or operation of public facilities in Whatcom County,
or to pay or secure the payment of all or any portion of general obligation bonds or
revenue bonds issued for such purposes as provided for in RCW 82.14.370(3).
3.34.060 Referendum Procedure. The term "filing officer" as used in RCW
82.14.036, to the extent such term shall apply to the tax imposed under this chapter,
shall mean the Whatcom County Auditor.
3.34.070 Effective Date and Expiration Date. This ordinance shall take effect
immediately upon approval, and shall expire on July 31, 2024.
3.34.080 Severability. The provisions of this ordinance are intended to be
severable. If any provision hereof, or the application thereof to any person, is hereafter
determined to be invalid, such determination shall not affect the operation of any of the
other provisions nor the application thereof to other persons.