HomeMy WebLinkAboutord2015-030WHAI'CUM
CUUNI'Y
(,'UULVCIL AULNVA BILL NU. LV1J -LVY
CLEARANCES
Initial
Date
Date Received in Council Office
Agenda Date
Assigned to:
Originator:
j� - D
R E C E� v E D
06/23/15
Intro
Finance;
Division Head:
JUN 16 20115
JUN
WHATCOM COUNTY
COUNCIL
07107115
Council
Dept. Head:
Prosecutor:
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PurchasinWBudgel:
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Executive:
TITLE OF D U T.
An Ordinance Any litrg Ft'hatcom County Code Title 3 to Change the Expiration Date of the Sales and Use
Tax for Public Facilities in Rural Counties
ATTACHMENTS.
Ordinance
SEPA review required? ( ) Yes ( X ) NO
Should Clerk schedule a hearing? ( ) Yes ( X ) NO
SEPA review completed? ( ) Yes ( X ) NO
Requested Date:
p
SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE: (If this item is an ordinance or requires a public 1
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.)
The attached ordinance changes the expiration date of the sales tax from July 31, 2024 to July 31, 2032 as
authorized in RCW 82.14.370 (4) (b). The tax imposed under RCW 82.14.370 is a deduction from the amount
paid to the Department of Revenue and is not an increase to purchasers in Whatcom County.
COMMITTEE ACTION. •
COUNCIL ACTION.
7/7/2015: Forwarded to Council for approval
6/23/2015: Introduced 7 -0
7/7/2015: Adopted 7 -0, Ord. 2015 -030
i
i
Related County Contract #:
Related File Numbers:
Ordinance or Resolution Number:
Ord. 2015 -030
Please Note: Once adopted and signed, ordinances and resolutions are available for viewing and printing on
the County's website at. www.co.whatcom.wa.us /council.
SPONSORED BY: Consent
PROPOSED BY: Executive
INTRODUCTION DATE: 06/23/15
ORDINANCE NO. 2015 -030
AMENDING WHATCOM COUNTY CODE TITLE 3 TO CHANGE THE EXPIRATION DATE OF
THE SALES AND USE TAX FOR PUBLIC FACILITIES IN RURAL COUNTIES
WHEREAS, Ordinance 2007 -035 amended Section 3.34.020 of the Whatcom County Code
to exercise the local option to increase the sales and use tax rate for public facilities in rural
counties to 0.09 percent in accordance with RCW 82.14.370, and,
WHEREAS, the effective date of that change was August 1, 2007, and,
WHEREAS, RCW 82.14.370 (4) (b) states "For counties imposing the tax at the rate of 0.09
percent before August 1, 2009, the tax expires on the date that is twenty -five years after the
date that the 0.09 percent tax rate was first imposed by the county. ", and,
WHEREAS, Sections 3.34.010, 3.34.020 and 3.34.070 currently state the expiration date as
July 31, 2024,
NOW, THEREFORE, BE IT ORDAINED by the Whatcom County Council that Whatcom
County Code Section 3.34 is hereby amended as indicated in Exhibit A to this ordinance.
A�C� � l this . 'soh day of
ATT S
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s .
Dana Brovy� ncClerk
. �. `mow �f_I1� e'y �`•
APP0,YED A$ TO r.' M:
1j1,�4t1�
Civil Deputy Prosecutor
July
2015.
WHATCOM COUNTY COUNCIL
WHATCOM COUNTY, WASHINGTON
Carl Weimer, Chair of the Council
(/\<,Appro,vedj Denied
Jack Louws JCou
Date: J '7
EXHIBIT A
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 Chapter 82.08
or 82.12 RCW. The tax imposed by this section is in addition to that imposed under Chapter 3.32 WCC and
shall take effect immediately upon approval, and shall expire July 31, 2032. (Ord. 99 -032).
3.34.020 Tax rate.
The rate of the tax imposed by this chapter on each taxable event shall be 0.04 percent through December 31,
1999, 0.08 percent beginning January 1, 2000, through July 31, 2007, 0.09 percent beginning August 1, 2007,
through July 31, 2032, applied to the selling price or value of the article used, as the case may be. (Ord. 2007-
035 Exh. A; Ord. 99 -032).
3.34.070 Effective date and expiration date.
The ordinance codified in this chapter shall take effect immediately upon approval, and shall expire on July 31,
2032. (Ord. 99 -032).