Chapter 3.32
ADDITIONAL SALES AND USE TAX – CHEMICAL DEPENDENCY/MENTAL HEALTH TREATMENT PROGRAM1
Sections:
3.32.020 Applicability of tax.
3.32.030 Administration and collection.
3.32.040 Establishment of chemical dependency/mental health program fund.
3.32.060 Administration of fund.
3.32.010 Tax imposed.
There is hereby imposed by this chapter a one-tenth of one percent sales and use tax, as the case may be, upon every taxable event, as defined in Chapters 82.08 and 82.12 RCW, occurring within Jefferson County. 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. This tax shall be in addition to any other sales and use tax imposed by the state of Washington and/or Jefferson County. [Ord. 8-05 § 1]
3.32.020 Applicability of tax.
The rate of tax imposed by this chapter shall be applied to the selling price in the case of a sales tax or the value of the article used in the case of a use tax. [Ord. 8-05 § 2]
3.32.030 Administration and collection.
The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The chairman of the board of county commissioners is hereby authorized to and directed to execute any contracts with the Washington State Department of Revenue that may be necessary to provide for the administration or collection of the tax. [Ord. 8-05 § 4]
3.32.040 Establishment of chemical dependency/mental health program fund.
There is hereby created the chemical dependency/mental health program fund. Monies collected pursuant to this chapter shall be deposited in this fund by the Jefferson County treasurer. The fund balance may be invested by the treasurer and any interest earned shall be deposited in this fund as well. [Ord. 8-05 § 5]
3.32.050 Use of funds.
Monies deposited in such fund shall only be used solely for purposes as authorized by the laws of the state of Washington, including providing new or expanded chemical dependency or mental health treatment services and for the operation of new or expanded therapeutic court programs. Monies collected under this section shall not be used to supplant existing funding for these programs. [Ord. 8-05 § 6]
3.32.060 Administration of fund.
The fund shall be administered by the board of county commissioners through the county administrator. The county administrator, with the help of the Jefferson County law and justice council, the substance abuse services advisory board, and Jefferson County public health, is hereby directed to prepare a six-year spending plan and an annual budget. [Ord. 8-05 § 7]
The ordinance codified in this chapter shall take effect July 1, 2005; however, the creation of a therapeutic court, as provided under Chapter 26.12 RCW, as a component of the county’s existing drug court program will not become effective until July 1, 2006.