3.12.025 Additional tax.

In addition to the sales and use tax imposed in Sections 3.12.010 and 3.12.020, an additional sales and use tax is hereby imposed upon every taxable event, as defined in Chapter 82.14 RCW, as follows:

(1)    A tax of three-tenths of one percent (0.3%) of the selling price (in the case of the sales tax) or value of the article used (in the case of the use tax). Two-thirds of the net revenue generated by such tax shall be used exclusively to fund additional law enforcement personnel.

(2)(a)    A tax of one-tenth of one percent (0.1%) of the selling price (in the case of the sales tax) or value of the article used (in the case of the use tax). Such tax is pursuant to RCW 82.14.340 and shall be expended exclusively for criminal justice purposes as defined therein.

(b)    All revenues generated pursuant to subsection (2)(a) of this section shall be placed in a separate fund known as the criminal justice sales tax account.

(c)    A minimum of ten percent (10%) of this annual sales tax revenue shall be expended to reduce the number of incarcerated juvenile offenders through early intervention, treatment and intensive supervision programs as authorized by the board of county commissioners.

(3)(a)    A tax of two-tenths of one percent (0.2%) of the selling price (in the case of the sales tax) or value of the article (in the case of the use tax). Such tax is pursuant to RCW 82.14.030(2) and shall be used to expand service levels in law and justice programs.

(b)    All revenues generated pursuant to subsection (3)(a) of this section shall be placed in a separate fund 1034 known as the law and justice sales tax fund.

(4)(a)    A tax of one-tenth of one percent (0.1%) of the selling price (in the case of the sales tax) or value of the article (in the case of the use tax). Such tax is pursuant to RCW 82.14.460 and shall be used for the purpose of providing new or expanded chemical dependency or mental health treatment services and for the operation of new or expanded therapeutic court programs.

(b)    All revenues generated pursuant to subsection (4)(a) of this section shall be placed in a separate fund 1033 known as the mental health sales tax fund. (Sec. 1 of Ord. 1983-12-63; amended by Ord. 1987-12-31; amended by Ord. 1998-12-16; amended by Ord. 2008-07-12; amended by Sec. 1 of Ord. 2010-11-04)