HomeMy WebLinkAboutord1999-072WHATCOM COUNTY COUNCIL AGENDA BILL
NO. ., 6j ,7 -,',1'1
CLEARANCES
Initial
Date
Date Received in Council Office
Agenda Date
Assigned to:
iginator:
1119199
Intro
Division Head:
11123199
Finance /Council
Dept Head
Prosecutor
Purchasing/Budget:
Executive:
SUBJECT: Ordinance Adopting Sales and Use Tax for Criminal Justice
ATTACHMENTS:
Ordinance.
SEPA review required? ( ) Yes ( x ) NO
SEPA review completed? ( ) Yes ( x ) NO
Should Clerk schedule a hearing ? ( ) Yes ( x ) NO
Requested Date:
SUMMARYSTATEMENT:
riproval by County, Council of implementing one -tenth of one
o
Percent (.1 /o) for criminal justice purposes pursuant to RCW
82.14.340
Distribution Request
Indicate those who should receive a copy after Council action.
List specific names to the right.
ADS Facilities Management
ADS Finance
ADS Human Resources
ADS Info Services
Assessor
Auditor
Cooperative Extension
District Court _
Executive
Health
Hearing Examiner
Jail
COUNCIL ACTION TAKEN:
1999 - 448 11/9/99: Introduced
11/23/99: Adopted 4 -3, Brown, Brenner,. Hoag opposed, Ord.
#99-072
-tWated County Contract #:
Juvenile
Parks
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Related File Numbers:
Ordinance or Resolution Number
(this item):
vw• V- I W .
SPONSORED BY: _ Council
PROPOSED BY: Council
INTRODUCTION DATE: 11/9/99
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2 ORDINANCE NO. 99 -072
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4 ADOPTION OF ADDITIONAL ONE TENTH OF ONE PERCENT
5 SALES OR USE TAX FOR CRIMINAL JUSTICE PURPOSES
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7 WHEREAS, in the Legislative Session of 1993, the State Legislature made findings that
8 counties lack adequate sources of revenue to carry out essential criminal justice services; and
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10 WHEREAS, the Legislature found the most efficient and appropriate method of deriving
11 revenues for such purposes is to vest additional taxing powers in the governing bodies of
12 counties; and
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14 WHEREAS, by adoption of Chapter 21, Section 8, 1993 First Special Session, the
15 Legislature authorized the imposition of one tenth of one percent sales or use tax on. the
16 occurrence of any taxable event in the county with the proceeds to be divided between the county
17 and cities within the county and to be used exclusively for criminal justice purposes; and
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19 WHEREAS, the Whatcom County Council finds it to be necessary in the public interest,
20 in order to provide essential criminal justice services to the people of Whatcom County, to
21 impose an additional one tenth of one percent sales or use tax on each taxable event. in the
22 County;
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24 NOW, THEREFORE, BE IT ORDAINED by the Whatcom County Council that an
25 additional one tenth of one percent sales or use tax be imposed, levied and collected on the
26 occurrence of any taxable event, as more fully set forth in Attachment A which is hereby
27 adopted.
28
29 ADOPTED this 23 day of November , 1999.
Page 1
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Dana Brown- Davis, Council Clerk
APPR VEDAS TO FORM:
Civil Deputy Prosecutor
WHATCOM COUNTY COUNCIL
WHATCOM COUNTY, WASHINGTON
i 915u4�
Marlene Dawson, Council Chair
'00 Approved () Denied
An 4'� —/",-
Pete emen, County Lecutive
Date: / g
Page 2
I ATTACHMENT A
2 TO ORDINANCE 99 -Ull , FILED AS AB °1°1-448
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4 IMPOSITION OF SALES OR USE TAX. There is hereby imposed a sales or use tax, as
5 the case may be, as authorized by RCW 82.14.340, upon every taxable event occurring within
6 Whatcom County. The tax shall be imposed upon and collected from those persons from whom
7 the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 of the Revised Code
8 of Washington.
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10 RATE OF TAX IMPOSED. The rate of the tax imposed shall be one tenth (1 /10th) of
11 one percent (.001) of the selling price (in the case of the sales tax) or value of the article used (in
12 the case of the use tax).
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14 ADMINISTRATION AND COLLECTION OF TAX. The administration and collection
15 of tax imposed by this ordinance shall be in accordance with the provisions of RCW 82.14.050.
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17 DISTRIBUTION DIVIDED BETWEEN.COUNTY AND CITIES. When distributing
18 monies collected under this section, the State Treasurer shall distribute ten (10) percent of the
19 monies to Whatcom County. The remainder of the monies collected under this ordinance shall
20 be distributed to the cities and towns within Whatcom County, ratably based on population as
21 last determined by the Office of Financial Management. In making the distribution based on
22 population, Whatcom County shall receive that proportion that'the unincorporated population of
23 the county bears to the total population of the county and the cities and towns shall receive that
24 proportion the cities or town incorporated population bears to the total county population.
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26 USE OF TAX. Monies received from this tax shall be used by Whatcom County, and the
27 cities and towns within Whatcom County exclusively for criminal justice purposes as defined in
28 RCW 82.14.340 and shall not be used to replace or supplant existing funding.
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30 INSPECTION OF RECORDS. Whatcom County hereby consents to the inspection of
31 such records as are necessary to qualify the county by the Department of Revenues, pursuant to
32 RCW 82.32.330.
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34 AUTHORIZING EXECUTION OF CONTRACT FOR ADMINISTRATION. The
Attachment A, Page 3 of 2
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Whatcom County Executive is hereby authorized to enter into a contract with the Department of
Revenue for the administration and collection of this tax.
REFERENDUM PROCEDURE. This ordinance shall be subject to the referendum
procedure set forth in RCW 82.14.036. The Whatcom County Auditor is the designated filing
officer.
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, 2000.
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.
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Attachment A, Page 4 of 2