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Home My WebLink Aboutord2026-020Whatcom County COUNTY COURTHOUSE 311 Grand Avenue, Ste #105 Bellingham, WA 98225-4038 (360) 778-5010 Agenda Bill Master Report File Number: AB2026-255 File ID: AB2026-255 Version: 1 Status: Adopted File Created: 03/20/2026 Entered by: KSmith@co.whatcom.wa.us Department: Council Office File Type: Ordinance Requiring a Public Hearing Assigned to: Council Final Action: 04/14/2026 Agenda Date: 04/14/2026 Enactment #: ORD 2026-020 Related Files: Primary Contact Email: ksmith@co.whatcom.wa.us TITLE FOR AGENDA ITEM: Ordinance authorizing a sales and use tax of one -tenth of one percent for criminal justice purposes as authorized by RCW 82.14.345 and adding a new Chapter 3.27 Sales and Use Tax for Criminal Justice Purposes to the Whatcom County Code SUMMARY STATEMENT OR LEGAL NOTICE LANGUAGE: Ordinance authorizing a sales and use tax of one -tenth of one percent for criminal justice purposes as authorized by RCW 82.14.345 and adding a new Chapter 3.27 Sales and Use Tax for Criminal Justice Purposes to the Whatcom County Code. This is an alternate to AB2026-213. HISTORY OF LEGISLATIVE FILE Date: Acting Body: 03/24/2026 Council Action: Sent To: INTRODUCED FOR PUBLIC Council HEARING Aye: 7 Boyle, Buchanan, Elenbaas, Galloway, Rienstra, Scanlon, and Stremler Nay: 0 04/14/2026 Council PUBLIC TESTIMONY RECEIVED (file not final) 04/14/2026 Council ADOPTED Aye: 5 Boyle, Buchanan, Galloway, Rienstra, and Scanlon Nay: 2 Elenbaas, and Stremler Whatcom County Page 1 Printed on 411512026 Agenda Bill Master Report Continued (AB2026-255) Attachments: Proposed Ordinance, Notice of Hearing After 3.24.2026 Whatcom County Page 2 Printed on 411512026 PROPOSED BY: SCANLON INTRODUCED: MARCH 24, 2026 ORDINANCE NO. 2026- 020 AUTHORIZING A SALES AND USE TAX OF ONE -TENTH OF ONE PERCENT FOR CRIMINAL JUSTICE PURPOSES AS AUTHORIZED BY RCW 82.14.345 AND ADDING A NEW CHAPTER 3.27 SALES AND USE TAX FOR CRIMINAL JUSTICE PURPOSES TO THE WHATCOM COUNTY CODE WHEREAS, Whatcom County currently faces a structural imbalance in its budget, as expenses continue to outpace revenues with respect to maintaining expected levels of public safety services; and WHEREAS, as part of the 2025 Regular Legislative Session, House Bill 2015 (HB 2015), codified as RCW 82.14.345 and in Section 101, Chapter 350, Laws of Washington 2025, was enacted, authorizing qualifying cities and counties to impose a new 0.1% Sales and Use Tax option to fund certain criminal justice purposes; and WHEREAS, Whatcom County is a "qualified" County pursuant to RCW 82.14.345 (5)(b); and WHEREAS, the Whatcom County Council is adopting the new Sales and Use tax for criminal justice purposes prior to the adoption of the 2027-28 biennial budget; and WHEREAS, the Whatcom County Council intends that revenues from the new Sales and Use tax for criminal justice purposes be prioritized in the 2027-28 biennial budget for support to the Whatcom County Sheriff's Office for jail health and food services, support to the Whatcom County Sheriff's Office for lease payments for the new Sheriffs office, and support for labor costs necessary to maintain levels of service across County departments and offices eligible to use revenues under RCW 82.14.345; and WHEREAS, the Whatcom County Council states its intent that revenues from the new Sales and Use tax for criminal justice purposes be proposed and appropriated in a manner consistent with these priorities during the 2027-2028 biennial budget process; and WHEREAS, it is in the best interest of the County and its residents to impose a new Sales and Use tax for criminal justice purposes to help maintain critical public safety operations. NOW, THEREFORE, BE IT ORDAINED by the Whatcom County Council that: Section 1. Findings. A. Under Section 201, Chapter 350, Laws of Washington 2025, the ordinance authorizing the new sales and use tax must include a finding that the County has met the requirements to receive a grant from the Local Law Enforcement Grant Program created through Section 101, Chapter 350, Laws of Washington 2025. B. The County, through its law enforcement agency, the Whatcom County Sheriff's Office, meets the requirements to receive a grant from the Local Law Enforcement Grant Program created in Section 101, Chapter 350, Laws of Washington 2025. Section 2. New Chapter 3.27. A. Chapter 3.27 Sales and Use Tax for Criminal Justice Purposes shall be codified in Title 3 of Whatcom County Code as set forth in Exhibit A (attached) and effective ten (10) days after the date it is signed by the County Executive, provided however, that the tax imposed by WCC 3.27.010 shall take effect July 1, 2026. B. The Whatcom County Executive is authorized to execute any necessary agreements with Department of Revenue or other documents to effectuate the collection of tax authorized pursuant to this Ordinance. ADOPTED this 14th day of April , 2026 `1��41ili!PI1)��/ co ATTE�fi� Cagy 0Ika, &er*df(1he Coundl • STATE OF ,� ; _ . �� •'•gSHIN��.•• APPROVED A5T&FORM: Kimberly Thulin via entail (3.20.26/ks) Civil Deputy Prosecutor WHATCOM COUNTY COUNCIL WHATCOM COUNTY, WASHINGTON Kaylee ckfoway, Council Chair WHATCOM COUNTY EXECUTIVE WHATCOM COUNTY, GTON r Satpal Sidhu, ounty Executive is) Approved ( ) Denied Date Signed: 15' 202.(0 EXHIBIT A CHAPTER 3.27 SALES AND USE TAX FOR CRIMINAL JUSTICE PURPOSES Sections: 3.27.010 Sales or use tax statutory authorization. 3.27.020 Tax rate. 3.27.030 Administration and collection of tax. 3.27.040 Use of proceeds. 3.27.050 Effective date. 3.27.060 Severability. 3.27.010 Sales or use tax statutory authorization Pursuant to RCW 82.14.345, 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 Chapters 82.08 and 82.12. 3.27.020 Tax rate Effective July 1, 2026, the rate of the tax imposed by WCC 3.70.010 shall be 0.1 percent (0.1 %) of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax. 3.27.030 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. 3.27.040 Use of proceeds The proceeds from the tax imposed by WCC 3.27.010 shall be deposited in a special fund in Whatcom County to be known as the " Criminal Justice Sales Tax Fund — RCW 82.14.345." Moneys deposited in such fund shall be used only for the purposes authorized by RCW 82.14.345, or as may be amended. 3.27.045 Reporting of use of proceeds As stipulated in RCW 82.14.345, Whatcom County will report on an annual basis to the Washington Association of Counties on how the moneys received from this tax were expended. 3.27.050 Effective date The ordinance codified in this chapter shall be in full force and effect ten (10) days after the date it is signed by the County Executive, provided, however, that the tax imposed by WCC 3.27.010 shall take effect July 1, 2026. 3.27.060 Severability If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected.