Chapter 3.24
CHEMICAL DEPENDENCY, MENTAL HEALTH TREATMENT SERVICES OR THERAPEUTIC COURTS SALES AND USE TAX
Sections:
3.24.030 Establishment of chemical dependency/mental health and therapeutic court program fund.
3.24.050 Administration and collection.
3.24.010 Tax imposed.
Pursuant to RCW 82.14.460, there is imposed a sales and use tax upon every taxable event, as defined by RCW 82.14.020, occurring within the county of Columbia. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW.
The tax herein levied and imposed shall be additional to any tax imposed or levied under any law or ordinance. [Ord. 2013-04 § 1.]
3.24.020 Rate of tax.
The rate of the tax imposed by this chapter shall be one-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 a use tax. [Ord. 2013-04 § 2.]
3.24.030 Establishment of chemical dependency/mental health and therapeutic court program fund.
There is hereby created the chemical dependency/mental health and therapeutic court program fund. Moneys collected pursuant to this chapter shall be deposited in this fund by the county treasurer. The fund balance may be invested by the treasurer and any interest earned shall be deposited in this fund as well. [Ord. 2013-04 § 3.]
3.24.040 Use of funds.
A. Moneys received from the tax imposed herein shall be expended exclusively for the purpose of providing for the operation or delivery of chemical dependency or mental health treatment programs and services and for the operation or delivery of therapeutic court programs and services. For the purpose of this section, “programs and services” includes but is not limited to treatment services, case management, and housing that are a component of a coordinated chemical dependency or mental health treatment program or services.
B. All moneys collected under this section must be used solely for the purpose of providing new or expanded programs and services as provided in this section, except as follows:
Up to 40 percent may be used to supplant existing funding in calendar year 2014; up to 20 percent may be used to supplant existing funding in calendar year 2015; and up to 10 percent may be used to supplant existing funding in calendar year 2016; and moneys collected under this section may be used to support the cost of the judicial officer and support staff of a therapeutic court. For the purpose of this section, the term “existing funding” is defined as calendar year 2013 actual operating expenditures for criminal justice purposes. [Ord. 2013-04 § 4.]
3.24.050 Administration and collection.
A. The tax levied and imposed herein shall be administered and collected pursuant to the provisions of Chapters 82.03, 82.08, 82.12, 82.14, and 82.32 RCW, and the rules and regulations promulgated by the Department of Revenue pursuant to their authority under those chapters as the same exist or are hereafter amended, and the same are adopted and shall apply with respect to the administration and collection of this tax.
B. The Department of Revenue of the state of Washington is authorized as provided in RCW 82.14.050 to collect and administer the tax imposed herein.
C. The chair of the board of county commissioners of Columbia County is authorized to execute a contract, on behalf of Columbia County, with the Department of Revenue of the administration and collection of the tax upon the standard form of such contract as provided by the Department of Revenue.
D. The Department of Revenue is empowered, on behalf of Columbia County, to prescribe such special forms and procedures in the administration and collection of the tax imposed herein as the Department may deem necessary. [Ord. 2013-04 § 5.]
3.24.060 Violation – Penalty.
Any person violating or failing to comply with any of the provisions of this chapter or any rule or regulation adopted hereunder or by reference shall be guilty of a misdemeanor punishable as provided by law. [Ord. 2013-04 § 6.]