Chapter 3.12 SALES AND USE TAX

There is imposed a sales and use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within the 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. (Res. 156-1970. Formerly 3.04.010)

3.12.020 Rate.

The rate of the tax imposed by SJCC 3.12.010 is one-half of one percent of the selling price or value of the article used, as the case may be. (Res. 156-1970. Formerly 3.04.020)

3.12.030 Administration – Collection.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Res. 156-1970. Formerly 3.04.030)

3.12.040 Credit allowance.

There is allowed against the tax imposed by SJCC 3.12.010 a credit for the full amount of any city sales or use tax imposed upon the same taxable event, as defined in RCW 82.14.020 upon which a tax is imposed by this chapter. (Res. 156-1970. Formerly 3.04.040)

3.12.050 Additional tax – Imposed – Rate.

In accordance with RCW 82.14.030(2), there is imposed an additional sales and use tax to be collected upon the same taxable events upon which the tax provided by SJCC 3.12.010 is levied, such tax to be collectible from those persons who are taxable as provided in SJCC 3.12.010 and Chapter 82.14 RCW. The rate of such additional tax imposed by the County is one-half 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). (Res. 140-1983. Formerly 3.04.070)

3.12.060 Additional tax – Effect upon town sales tax.

If the County imposes a sales or use tax under SJCC 3.12.050 at a rate equal to or greater than the rate imposed under RCW 82.14.030(2), by any town within the County, the County shall receive 15 percent of the town tax; if the rate provided in SJCC 3.12.050 is less than the rate imposed by RCW 82.14.030(2), by any town within the County, the County shall receive the amount of revenue from such town equal to 15 percent of the rate of tax imposed by the County under this section. (Res. 140-1983. Formerly 3.04.080)

3.12.070 Additional tax – Referendum.

Decodified. (Res. 140-1983. Formerly 3.04.090)

3.12.080 Additional tax – Administration and collection.

The administration and collection of any additional tax imposed by this chapter shall be in accord with the provisions of Chapters 82.08, 82.12 and 82.14 RCW. (Res. 140-1983. Formerly 3.04.100)

3.12.090 Records inspection.

The County consents to the inspection of such records as are necessary to allow the County to inspect the records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 20-2008 § 2; Res. 156-1970. Formerly 3.04.050)

3.12.100 Violation – Misdemeanor.

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor. (Res. 156-1970. Formerly 3.04.060)

Article II. Criminal Justice Purposes

3.12.200 Imposition of sales and use tax.

There is imposed a sales and use tax, as the case might be, as authorized by RCW 82.14.340, upon every taxable event, as defined by RCW 82.14.020, occurring within the County of San Juan. The tax shall be imposed upon, and collected from, those persons from whom the state sales tax or use tax is collected, pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 20-2008 § 3; Ord. 9-1995 § 1)

3.12.210 Rate of tax imposed.

The rate of tax imposed by SJCC 3.12.200 shall be one-tenth of one percent of the selling price (in the case of sales tax), or value of article used (in the case of a use tax). (Ord. 9-1995 § 2)

3.12.220 Additional tax.

The tax imposed under this article shall be in addition to any other taxes authorized by law. (Ord. 9-1995 § 3)

3.12.230 Administration and collection of tax.

The administration and collection of the tax imposed by this article shall be in accordance with the provisions of RCW 82.14.050. (Ord. 9-1995 § 4)

3.12.240 Consent to inspection of records.

The County consents to the inspection of such records as are deemed necessary to allow the County to inspect the records of the Washington State Department of Revenue, pursuant to RCW 82.32.330. (Ord. 20-2008 § 4; Ord. 9-1995 § 5)

3.12.250 Authorizing execution of contract for administration.

The County administrator is authorized to enter into a contract with the Washington State Department of Revenue, pursuant to RCW 82.14.050; provided, that the prosecuting attorney first approves the form and content of such contract. (Ord. 20-2008 § 5; Ord. 9-1995 § 6)

3.12.260 Penalties.

Any person who fails or refuses to collect the tax as required under the terms of this article with the intent to violate the provisions of this article or to gain some advantage or benefit, either directly or indirectly, and any buyer who refuses to pay any tax due under this article, shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by imprisonment in the County jail for a maximum term fixed by the court of not more than 90 days, or by a fine in the amount fixed by the court of not more than $1,000, or by both such imprisonment and fine; provided, however, the penalty set forth under the terms of this section shall be in addition to any other penalties allowed under the provisions of Chapters 82.08 and 82.14 RCW. (Ord. 9-1995 § 7)

3.12.270 Effective date and expiration date.

Repealed by Ord. 20-2008. (Ord. 5-2000; Ord. 9-1995 § 8)

3.12.280 Allocation of moneys collected from the imposition of tax.

The Washington State Treasurer shall distribute 10 percent of the moneys collected under the provisions of this article to San Juan County. The remainder of the moneys collected under this article shall be distributed to San Juan County, and the cities within San Juan County ratably based on population as last determined by the Washington State Office of Financial Management. In making the distribution based on population, San Juan County shall receive that proportion that the unincorporated population of San Juan County bears to the total population of San Juan County and each city within San Juan County shall receive that proportion that the city incorporated population bears to the total County population. (Ord. 9-1995 § 9)

3.12.290 Use of moneys collected from imposition of tax.

Moneys received from the tax imposed under this article shall be expended exclusively for criminal justice purposes, and shall not be used to replace or supplant existing funding. Criminal justice purposes are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates as defined in RCW 70.123.020. (Ord. 9-1995 § 10)

Article III. Jail and Juvenile
Detention Purposes

3.12.300 Imposition of sales and use tax.

There is imposed a sales and use tax, as the case might be, as authorized by RCW 82.14.350, upon every taxable event, as defined by RCW 82.14.020, occurring within the County of San Juan. The tax shall be imposed upon, and collected from, those persons from whom the state sales tax or use tax is collected, pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 20-2008 § 7; Ord. 2-1996 § 1)

3.12.310 Rate of tax imposed.

The rate of tax imposed by SJCC 3.12.300 shall be one-tenth of one percent of the selling price (in the case of sales tax), or value of article used (in the case of a use tax). (Ord. 2-1996 § 2)

3.12.320 Additional tax.

The tax imposed under this article shall be in addition to any other taxes authorized by law. (Ord. 2-1996 § 3)

3.12.330 Administration and collection of tax.

The administration and collection of the tax imposed by this article shall be in accordance with the provisions of RCW 82.14.050. (Ord. 2-1996 § 4)

3.12.340 Consent to inspection of records.

3.12.350 Authorizing execution of contract for administration.

3.12.360 Penalties.

3.12.370 Effective date and expiration date.

This article shall take effect at 12:01 a.m., April 1, 1996. (Ord. 5-2000; Ord. 2-1996 § 8)

3.12.380 Allocation of moneys collected from the imposition of tax.

The Washington State Treasurer shall distribute 100 percent of the moneys collected under the provisions of this article to San Juan County except for any contractual fee for the Department of Revenue. (Ord. 2-1996 § 9)

3.12.390 Use of moneys collected from imposition of tax.

Moneys received from the tax imposed under this article shall be expended solely for jail and juvenile detention purposes. Jail and juvenile detention purposes are defined as activities that involve the financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of jails and juvenile detention facilities. (Ord. 2-1996 § 10)

Article IV. Chemical Dependency and Mental Health Treatment Services

3.12.400 Imposition of sales and use tax.

There is imposed a sales and use tax, as the case might be, as authorized by RCW 82.14.460, upon every taxable event, as defined by RCW 82.14.020, occurring within the County of San Juan. The tax shall be imposed upon, and collected from, those persons from whom the state sales tax or use tax is collected, pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 53-2008 § 2)

3.12.410 Rate of tax imposed.

The rate of tax imposed by SJCC 3.12.400 shall be one-tenth of one percent of the selling price (in the case of sales tax), or value of article used (in the case of a use tax). (Ord. 53-2008 § 3)

3.12.420 Additional tax.

The tax imposed under this article shall be in addition to any other taxes authorized by law. (Ord. 53-2008 § 4)

3.12.430 Administration and collection of tax.

The administration and collection of the tax imposed by this article shall be in accordance with the provisions of RCW 82.14.050. (Ord. 53-2008 § 5)

3.12.440 Consent to inspection of records.

3.12.450 Authorizing execution of contract for administration.

3.12.460 Penalties.

Any person who fails or refuses to collect the tax as required under the terms of this article with the intent to violate the provisions of this article or to gain some advantage or benefit, either directly or indirectly, and any buyer who refuses to pay any tax due under this article, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by imprisonment in the County jail for a maximum term fixed by the court of not more than 90 days, or by a fine in the amount fixed by the court of not more than $1,000, or by both such imprisonment and fine; provided, however, the penalty set forth under the terms of this section shall be in addition to any other penalties allowed under the provisions of Chapters 82.08 and 82.14 RCW. (Ord. 53-2008 § 8)

3.12.470 Allocation of moneys collected from the imposition of tax.

The Washington State Treasurer shall distribute 100 percent of the money collected under the provisions of this article to San Juan County except for any contractual fee for the Department of Revenue. (Ord. 53-2008 § 9)

3.12.480 Use of moneys collected from the imposition of tax.

Moneys received from the tax imposed under this article shall be expended exclusively for the operation or delivery of new or expanded chemical dependency or mental health treatment programs and services and for the operation or delivery of new or expanded therapeutic court programs and services. For the purposes of this section, “programs and services” includes but is not limited to treatment services, case management, and housing that are components of a coordinated chemical dependency or mental health treatment program or service. (Ord. 53-2008 § 10)

3.12.490 Effective date.

This article shall take effect on April 1, 2009. (Ord. 53-2008 § 11)

Article V. Public Safety

3.12.500 Imposition of sales and use tax.

The County council hereby submits to the County voters at the primary election to be held in August 2012 a proposition to impose an additional sales and use tax in accordance with RCW 82.14.450 (the “public safety sales and use tax”) in the amount of three-tenths of one percent (0.003 percent) on sales and use transactions, except those transactions which are exempted by RCW 82.14.450(4) (sales of automobiles and leases of automobiles for less than 36 months). If approved by a majority of the voters,* the public safety sales and use tax shall be collected beginning January 1, 2013. (Ord. 8-2012 § 2)

* Code reviser’s note: The public safety sales and use tax was approved by voters in the August 2012 election.

3.12.510 Use of tax proceeds.

At least one-third of all proceeds from the public safety sales and use tax that is received by the County or by the town shall be used for criminal justice purposes as defined in RCW 82.14.340, fire protection purposes, or both as required by RCW 82.14.450(5).

Sixty percent of the public safety sales and use tax collected by the State Department of Revenue shall be distributed to the County. In the County, the purposes for which the revenue will be used are to protect existing criminal justice and public safety services, which may include jury management services; patrol and investigative services; prosecution and public defense services, services for victims of general crimes; 911 dispatch services; court and clerk staff; courthouse security; probation officers in adult and juvenile cases; court facilitator to assist those who use the courts without an attorney; and technology to automate criminal and civil case management or other purposes as authorized by RCW 82.14.450. In the event funds from the public safety sales and use tax are insufficient to meet the uses listed above, the County council will adjust its appropriations of the proceeds of the public safety sales and use tax in a manner consistent with the authorizing statute, RCW 82.14.450.

Forty percent of the public safety sales and use tax collected by the State Department of Revenue shall be distributed to the town of Friday Harbor. In the town, the purposes for which the funds will be used include criminal justice and public safety purposes, and public works projects. (Ord. 8-2012 § 3)

Article VI. Affordable and Supportive Housing

3.12.520 Imposition of sales and use tax.

There is authorized, fixed, and imposed a sales and use tax, as the case may be, as authorized by RCW 82.14.540, upon every taxable event, as defined in RCW 82.14.020, occurring in unincorporated San Juan County and within the town of Friday Harbor, which has declared that it will not levy the sales and use tax authorized by RCW 82.14.540. 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 is assessed on the selling price in the case of a sales tax and on the value of the article used in the case of a use tax. (Ord. 17-2019 § 1)

3.12.530 Rate of tax imposed.

The rate of the tax imposed by SJCC 3.12.520 shall be the maximum rate authorized under RCW 82.14.540 of 0.0146 percent. (Ord. 17-2019 § 2)

3.12.540 Deduction of tax.

The tax imposed by SJCC 3.12.520 must be deducted from the amount of tax otherwise required to be collected or paid to the Department of Revenue under Chapter 82.08 or 82.12 RCW. (Ord. 17-2019 § 3)

3.12.550 Administration and collection of tax.

The administration and collection of the tax imposed by SJCC 3.12.520 shall be in accordance with the provisions of RCW 82.14.050. (Ord. 17-2019 § 4)

3.12.560 Use of moneys collected from the imposition of tax.

Moneys received from the tax imposed by SJCC 3.12.520 shall be expended only for the purposes of affordable and supportive housing or for providing rental assistance to tenants as provided in RCW 82.14.540. (Ord. 17-2019 § 5)

3.12.570 Expiration.

The tax imposed by SJCC 3.12.520 expires 20 years after the date on which the tax is first imposed. (Ord. 17-2019 § 6)

Article VII. Housing and Related Services

3.12.600 Imposition of sales and use tax.

There is imposed a sales and use tax, as the case may be, as authorized by RCW 82.14.530, upon every taxable event, as defined in RCW 82.14.020, occurring within the County of San Juan. 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. (Ord. 8-2023 § 1)

3.12.610 Rate of tax imposed.

The rate of the tax imposed by SJCC 3.12.600 shall be one-tenth of one percent of the selling price (in the case of a sales tax), or value of article used (in the case of a use tax). (Ord. 8-2023 § 2)

3.12.620 Administration and collection of tax.

A. The administration and collection of the tax imposed by SJCC 3.12.600 shall be in accordance with the provisions of RCW 82.14.050.

B. The County of San Juan hereby consents to the inspections of records as are deemed necessary to allow the County to inspect the records of the Washington State Department of Revenue, pursuant to RCW 82.32.330. (Ord. 8-2023 § 3)

3.12.630 Use of moneys collected from the imposition of tax.

Moneys received from the tax imposed by SJCC 3.12.600 shall be expended only for the purposes of affordable housing, mental and behavioral health facilities, and related services consistent with RCW 82.14.530, as it now exists or may later be amended. (Ord. 8-2023 § 4)

3.12.640 Administration of funds.

The San Juan County department of health and community services shall administer the affordable housing and related services program fund, with assistance of the San Juan County housing advisory committee, in accordance with San Juan County Code, San Juan County policies, and state law. (Ord. 8-2023 § 5)

3.12.650 Contract authorized.

The County manager is authorized to execute a contract pursuant to RCW 82.14.050 with the Washington State Department of Revenue in a form approved by the prosecuting attorney for collection of the tax authorized by SJCC 3.12.600. (Ord. 8-2023 § 6)