Chapter 6.23
SALES TAX FOR CRIMINAL JUSTICE PURPOSES
Sections:
6.23.010 Public hearing on imposition of tax.
6.23.020 Findings—Juvenile detention facility.
6.23.030 Approval of the imposition of the tax.
6.23.040 Direction to county officials and staff.
6.23.050 Approval of interlocal agreements.
6.23.010 Public hearing on imposition of tax.
Pursuant to Chapter 82.14 RCW et seq., and Resolution No. 95-75, the board provided proper notice to the residents of the county of the conduct of the public hearing regarding the imposition of a one-tenth of one percent sales tax on all sales within the county, pursuant to Chapter 82.14 RCW et seq. The board has received public comment and testimony on this issue and has considered the same. (Res. 95-103 § 1, 8/8/95).
6.23.020 Findings—Juvenile detention facility.
The board hereby declares that it is in the best interests of the residents of the county to construct a new juvenile detention facility to serve the county. This finding of best interests of the residents is based upon the following:
(1) The increase in juvenile crime in the region and the county threatens the life, health and safety of the residents of the county.
(2) In order to effectively combat the increase in juvenile crime, adequate facilities for incarceration and certain juvenile offenders must exist and the county’s current juvenile detention facility is not adequate.
(3) The county’s current facility is inadequate and must be replaced. Failure to replace the facility may subject the county and its residents to increased liability, which the county wishes to avoid.
(4) Costs for the acquisition and construction of a juvenile detention facility are dramatically increasing and the sooner one is built, the less expensive it will be. (Res. 95-103 § 2, 8/8/95).
6.23.030 Approval of the imposition of the tax.
After consideration of the public testimony and comments, as well as other information available to it, the board hereby authorizes the implementation of one-tenth of one percent sales tax, hereinafter referred to as the “criminal justice tax,” on all sales which occur within the county. (Res. 95-103 § 3, 8/8/95).
6.23.040 Direction to county officials and staff.
All county officials and county staff are hereby authorized to being the process to collect and distribute the criminal justice tax pursuant to the requirements of Chapter 82.14 RCW, et seq. The appropriate officials of the county are also authorized to work with the Washington State Department of Revenue and other appropriate officials on the steps necessary to begin the collection and distribution of the tax revenue generated by the imposition of the criminal justice tax. (Res. 95-103 § 4, 8/8/95).
6.23.050 Approval of interlocal agreements.
The county and the cities have worked cooperatively on the development of an interlocal agreement to govern the financing and construction of the new facility. The board hereby approves the form and content of the agreement and authorizes the appropriate officials of the county to execute the same on behalf of the county. (Res. 95-103 § 5, 8/8/95).
6.23.060 Ratification.
All action heretofore taken by the board, and the employees of the county, not inconsistent with the provisions of this chapter, are hereby in all respects ratified, approved and confirmed. (Res. 95-103 § 6, 8/8/95).
6.23.070 Continuation of tax.
(a) Pursuant to Chapter 82.14 RCW and Resolution No. 95-75, the board provided proper notice to the residents of the county of the conduct of the public hearing regarding the continued imposition of a one-tenth of one percent sales tax on all sales within the county, pursuant to Chapter 82.14 RCW et seq. The board has received public comment and testimony on this issue and has considered the same.
(b) The board hereby declares that it is in the best interests of the residents of the county to make facility improvements to the Chelan County Law and Justice Center and other related criminal justice expenditures.
(c) After consideration of the public testimony and comments, as well as other information available to it, the board hereby authorizes the continued implementation of one-tenth of one percent sales tax, hereinafter referred to as the “criminal justice tax,” on all sales which occur within the county.
(d) All county officials and county staff are hereby authorized to continue the process to collect and distribute the criminal justice tax pursuant to the requirements of Chapter 82.14 RCW et seq. The appropriate officials of the county are also authorized to work with the Washington State Department of Revenue and other appropriate officials on the steps necessary to continue collection and to distribute the tax revenue generated to each city and the county. (Res. 2007-167, 12/11/07).
6.23.080 Distribution of tax.
The State Treasurer’s Office may disburse the criminal justice one tenth of one percent sales tax directly to the cities within Chelan County. These cities include Wenatchee, Entiat, Chelan, Leavenworth and Cashmere.
The juvenile bond debt service fund 210 shall be hereby closed. The Chelan County treasurer has distributed any excess funds proportionally to the cities and the county’s portion remaining should be transferred to the criminal justice tax fund 190. (Res. 2008-43, 3/10/08).