Chapter 3.14
SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE HOUSING*
Sections:
3.14.020 Applicability of tax.
3.14.030 Administration and collection.
3.14.050 Administration of fund.
* Code reviser’s note: Per Section 7 of Ordinance No. 1956-20, this chapter will expire on June 1, 2040.
3.14.010 Tax imposed.
There is hereby authorized, fixed and imposed by this chapter the maximum capacity of the sales and use tax (0.0073 percent) authorized by RCW 82.14.540 in the city of Sedro-Woolley. (Ord. 1956-20 § 1, 2020)
3.14.020 Applicability of tax.
The tax imposed by this chapter 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 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. 1956-20 § 2, 2020)
3.14.030 Administration and collection.
The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The mayor of the city of Sedro-Woolley is hereby authorized to and directed to execute and sign any contract(s) with the Washington State Department of Revenue that may be reasonably necessary to provide for the administration or collection of the tax. (Ord. 1956-20 § 3, 2020)
3.14.040 Use of revenues.
Revenues collected from the tax imposed by this chapter shall be used solely for the acquisition, construction or rehabilitation of affordable housing or facilities providing supportive housing, for the operations and maintenance costs of affordable or supportive housing, for providing rental assistance to tenants, or for any other purpose authorized by RCW 82.14.540, as the same now exists or as hereafter amended or superseded. (Ord. 1956-20 § 4, 2020)
3.14.050 Administration of fund.
Revenues collected from the tax imposed by this chapter shall be collected in a special revenue fund, entitled “affordable housing sales tax,” and shall be administered by the mayor through the city’s budget. (Ord. 1956-20 § 5, 2020)
3.14.060 Reporting.
The city shall report annually to the Washington State Department of Commerce on the collection and use of the revenues collected from the tax imposed by this chapter. The report shall be in such form and contain such content as the Department of Commerce shall prescribe by rule. The mayor or his/her designee shall prepare the annual report. (Ord. 1956-20 § 6, 2020)
3.14.070 Expiration of tax.
The tax imposed by this chapter shall expire twenty years from the date the ordinance codified in this chapter becomes effective. (Ord. 1956-20 § 7, 2020)