HomeMy WebLinkAboutord2024-012-strikeWhatcom County COUNTY COURTHOUSE
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Bellingham, WA 98225-4038
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Agenda Bill Report
File Number: AB2024-122
File ID: AB2024-122 Version: 1 Status: Substitute Adopted
File Created: 01/31/2024 Entered by: THelms@co.whatcom.wa.us
Department: County Executive's File Type: Ordinance
Office
Assigned to: Council Finance and Administrative Services Committee Final Action: 02/20/2024
Agenda Date: 02/20/2024 Enactment #: ORD 2024-012
Related Files:
Primary Contact Email: Tschroed@co.whatcom.wa.us
TITLE FOR AGENDA ITEM:
Ordinance establishing Whatcom County Code Chapter 3.39 Public Health, Safety, and Justice
Facilities and Services Sales and Use Tax
SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE:
See Attached
HISTORY OF LEGISLATIVE FILE
Date: Acting Body: Action: Sent To:
02/06/2024 Council SUBSTITUTE INTRODUCED Council Finance and
Administrative Services
Committee
Aye: 7 Buchanan, Byrd, Donovan, Elenbaas, Galloway, Scanlon, and Stremler
Nay: 0
02/20/2024 Council Finance and Administrative SUBSTITUTE
Services Committee RECOMMENDED FOR
ADOPTION
Aye: 3 Byrd, Galloway, and Donovan
Nay: 0
02/20/2024 Council SUBSTITUTE ADOPTED
Aye. 7 Buchanan, Byrd, Donovan, Elenbaas, Galloway, Scanlon, and Stremler
Nay: 0
Whatcom County Page 1 Printed on 2/21/2024
Agenda Bill Report Continued (AS2024-122)
Attachments: Substitute Proposed Ordinance
Whatcom County Page 2 Printed on 212112024
ORDINANCE NO.
PROPOSED BY: EXECUTIVE
INTRODUCED: FEBRUARY 6, 2024
2024-012
ESTABLISHING WHATCOM COUNTY CODE CHAPTER 3.39 PUBLIC HEALTH, SAFETY,
AND JUSTICE FACILITIES AND SERVICES SALES AND USE TAX
WHEREAS, on January 91", 2024, the Whatcom County Council adopted Ordinance
2024-001 adopting two -tenths of one -percent sales and use tax for the purpose of funding
public health, safety, and justice facilities and services, including a new county jail, behavioral
health, supportive housing, public safety, and criminal justice facilities and programs; and
WHEREAS, with the adoption of Ordinance 2024-001 by the Whatcom County Council,
the authorized sales and use tax will be collected; and
WHEREAS, the new Whatcom County Code language authorizing the new sales and use
tax is outlined in Exhibit A to this ordinance; and
WHEREAS, the Ordinance will bring the Whatcom County Code into conformance with
the newly adopted tax.
NOW, THEREFORE, BE IT ORDAINED by the Whatcom County Council that Whatcom
County Code Chapter 3.39 Public Health, Safety, and Justice Facilities and Services Sales and
Use Tax is hereby established as shown in Exhibit A to this ordinance.
ADOPTED this 20th day of February , 2024.
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ATTf`-'Zf�� ``'����fil ��••�� r. J
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Dan8-_BroWr -Q.Tui ,Clerk of the Council
APPROVED AS.TQ FORM:
/s/Royce Buckingham approved via email on 2/6/2024/MR
Royce Buckingham, Senior Civil Deputy
WHATCOM COUNTY COUNCIL
WHATCOM COUNTY, ASHINGTON
Ba y uchan n, Council Chair
X Approved ( ) Denied
' 0"
- -SAdk..
S�44L
Satpal Sidh , County Executive
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EXHIBIT A
Whatcom County Code
Chapter 3.39 Public Health, Safety, and Justice Facilities and Services Sales and Use
Tax
3.39.010 IMPOSITION OF SALES AND USE TAX.
There is hereby imposed a sales and use tax, as the case may be, as authorized by RCW
82.14.450, upon every taxable event occurring within Whatcom county, except for the retail
sales or use of motor vehicles, and the lease of motor vehicles for up to the first 36 months
of the lease, are exempt from tax imposed under this section. The tax shall be imposed
upon and collected from those persons from whom the sales or use tax is collected pursuant
to Chapters 82.08 and 82.12 of the Revised Code of Washington.
3.39.02320 RATE OF TAX IMPOSED.
The rate of the tax imposed shall be two -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 the use tax).
3.39.0430 ADMINISTRATION AND COLLECTION OF TAX.
The administration and collection of tax imposed by this ordinance shall be -in accordance
with the provisions of RCW 82.14.450
3.39.04- 30 DISTRIBUTION.
When distributing moneys collected under this section, the State Treasurer shall distribute
60 percent of the moneys to Whatcom County and 40 percent shall be distributed on a per
capita basis to cities in the county, JA11,,.., A;s4-f.t....t;,R . tt .ctea ..n.+.. this 'Teti_.., the
GeHnty.
3.39.050 FUND ESTABLISHED.
A new Whatcom County fund is hereby established, entitled the New Health, Safety &
Justice Facility fund. Tax revenue collected under this Chapter and deposited in this fund
shall be used for costs associated with public health, safety, and justice facilities and
services, including a new County jail, behavioral health, supportive housing, public safety,
and other criminal justice facilities and services in accordance with the Justice Project
implementation Plan. This fund shall be administered by the Whatcom County Executive.
3.39.0640 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 public health, safety, and justice facilities and
services, including a new County jail, behavioral health, supportive housing, public safety,
and other criminal justice facilities and services in accordance with the Justice Project
Implementation Plan, as outlined in Ordinance 2024-001.
3.39.07-50 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.
3.39.0860 AUTHORIZING EXECUTION OF CONTRACT FOR ADMINISTRATION.
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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.
3.39.09-70 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.
3.39.100080 EFFECTIVE DATE.
This ordinance shall take effect January 1, 2024
3.39.G49-110 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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