Chapter 3.37
SALES AND USE TAX FOR BEHAVIORAL HEALTH SERVICES AND THERAPEUTIC COURT PROGRAMS
Sections:
3.37.010 Sales and use tax imposed.
3.37.020 Tax rate and applicability.
3.37.030 Administration and collection.
3.37.040 Behavioral health program fund.
3.37.060 Administration of fund.
3.37.070 Behavioral health advisory committee.
3.37.010 Sales and use tax imposed.
Pursuant to RCW 82.14.460, there is hereby imposed a sales and use tax, as the case may be, upon any taxable event, as defined in Chapters 82.08 and 82.12 RCW, occurring within Whatcom County. The tax shall be imposed upon and collected from those persons who are taxable by the state under 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 Whatcom County. (Ord. 2017-018 Exh. B; Ord. 2008-027 Exh. A).
3.37.020 Tax rate and applicability.
The rate of tax shall equal 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. 2017-018 Exh. B; Ord. 2008-027 Exh. A).
3.37.030 Administration and collection.
The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The county executive or designee 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. 2017-018 Exh. B; Ord. 2008-027 Exh. A).
3.37.040 Behavioral health program fund.
The Whatcom County treasurer shall deposit moneys collected pursuant to this chapter in the behavioral health program fund. The treasurer may invest the fund balance and any interest earned shall be deposited into this fund. (Ord. 2017-018 Exh. B; Ord. 2008-027 Exh. A).
3.37.050 Use of funds.
Moneys deposited into the behavioral health program fund shall be used solely for the purpose of providing new or expanded behavioral health services and for the operation of a new or expanded therapeutic court component for dependency proceedings, and as otherwise authorized by the laws of the state of Washington as referenced in RCW 82.14.460. (Ord. 2017-018 Exh. B; Ord. 2009-072 Exh. A; Ord. 2008-027 Exh. A).
3.37.060 Administration of fund.
The county executive shall administer the behavioral health program fund with assistance of the Whatcom County health department, in accordance with budgetary processes and Whatcom County administrative policies and state statutes. (Ord. 2017-018 Exh. B; Ord. 2008-027 Exh. A).
3.37.070 Behavioral health advisory committee.
The behavioral health advisory committee serves in an advisory capacity to the county executive via Whatcom County health department on uses of the behavioral health program fund. The committee will ensure that the following policy goals are considered for programs and services supported by the behavioral health program fund:
A. A reduction of the number of people with behavioral health problems using costly interventions such as jail, emergency rooms, and hospitals;
B. A reduction of the number of people who regularly return to the jail and other costly services repeatedly as a result of their behavioral health issues;
C. A reduction of the incidence and severity of substance use disorders, mental and emotional disorders in youth and adults;
D. Diversion of youth and adults with substance use disorder and or mental illness from initial or further justice system involvement; and
E. Early intervention and behavioral health promotion focus on young children and families. (Ord. 2017-018 Exh. B; Ord. 2013-016 Exh. A; Ord. 2008-027 Exh. A).
3.37.080 Effective date.
In accordance with the Whatcom County budget cycle, this chapter shall take effect January 1, 2009. (Ord. 2017-018 Exh. B; Ord. 2008-027 Exh. A).
3.37.090 Severability.
If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected. (Ord. 2017-018 Exh. B; Ord. 2008-027 Exh. A).