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Home My WebLink Aboutord2024-012Whatcom County COUNTY COURTHOUSE 311 Grand Avenue, Ste #105 Bellingham, WA 98225-4038 (360) 778-5010 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 (AB2024-122) Attachments: Substitute Proposed Ordinance Whatcom County Page 2 Printed on 212112024 PROPOSED BY: EXECUTIVE INTRODUCED: FEBRUARY 6, 2024 ORDINANCE NO. 2024-012 ESTABLISHING WHATCOM COUNTY CODE CHAPTER 3.39 PUBLIC HEALTH, SAFETY, AND JUSTICE FACILITIES AND SERVICES SALES AND USE TAX WHEREAS, on January 9th, 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. ADQPTED� this, 20th day of February , 2024. )VO WHATCOM COUNTY COUNCIL ATTE_' WHATCOM COUNTY, ASHINGTON Q Dana-,BroVvn fd , l fer<k of the Council Ba y uchan n, Council Chair APPROVED AS:TO, FORM: /s/Royce Buckingham approved via email on 2/6/2024/MR Royce Buckingham, Senior Civil Deputy Approved ( ) Denied Satpal Sidh , County Executive Page I 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. 3.39.020 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). 3.39.030 ADMINISTRATION AND COLLECTION OF TAX. The administration and collection of tax imposed by this ordinance shall be in accordance with the provisions of RCW 82.14.50 3.39.040 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. 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. 3.39.060 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. 3.39.070 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. 3.39.080 AUTHORIZING EXECUTION OF CONTRACT FOR ADMINISTRATION. 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. Page 2 3.39.090 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. 3.39.100 EFFECTIVE DATE. This ordinance shall take effect January 1, 2024 3.39.110 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. Page 3