Chapter 3.39
PUBLIC HEALTH, SAFETY, AND JUSTICE FACILITIES AND SERVICES SALES AND USE TAX
Sections:
3.39.010 Imposition of sales and use tax.
3.39.030 Administration and collection of tax.
3.39.070 Inspection of records.
3.39.080 Authorizing execution of contract for administration.
3.39.010 Imposition of sales and use tax.
There is hereby imposed a sales and use tax, as the case may be, as authorized by RCW 82.14.450, upon every taxable event occurring within Whatcom County, except for the retail sales or use of motor vehicles, and the lease of motor vehicles for up to the first 36 months of the lease, are exempt from tax imposed under this section. The tax shall be imposed upon and collected from those persons from whom the sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 2024-012 Exh. A).
3.39.020 Rate of tax imposed.
The rate of the tax imposed shall be two-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of the use tax). (Ord. 2024-012 Exh. A).
3.39.030 Administration and collection of tax.
The administration and collection of tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 2024-012 Exh. A).
3.39.040 Distribution.
When distributing moneys collected under this chapter, the State Treasurer shall distribute 60 percent of the moneys to Whatcom County and 40 percent shall be distributed on a per capita basis to cities in the county. (Ord. 2024-012 Exh. A).
3.39.050 Fund established.
A new Whatcom County fund is hereby established, entitled the new health, safety and justice facility fund. Tax revenue collected under this chapter and deposited in this fund shall be used for costs associated with public health, safety, and justice facilities and services, including a new county jail, behavioral health, supportive housing, public safety, and other criminal justice facilities and services in accordance with the Justice Project Implementation Plan. This fund shall be administered by the Whatcom County executive. (Ord. 2024-012 Exh. A).
3.39.060 Use of tax.
Monies received from this tax shall be used by Whatcom County solely for the purpose of providing funds for costs associated with public health, safety, and justice facilities and services, including a new county jail, behavioral health, supportive housing, public safety, and other criminal justice facilities and services in accordance with the justice project implementation plan, as outlined in Ordinance 2024-001. (Ord. 2024-012 Exh. A).
3.39.070 Inspection of records.
Whatcom County hereby consents to the inspection of such records as are necessary to qualify the county by the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 2024-012 Exh. A).
3.39.080 Authorizing execution of contract for administration.
The Whatcom County executive is hereby authorized to enter into a contract with the Department of Revenue for the administration and collection of this tax. (Ord. 2024-012 Exh. A).
3.39.090 Violation/penalty.
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. (Ord. 2024-012 Exh. A).
3.39.100 Effective date.
The ordinance codified in this chapter shall take effect January 1, 2024. (Ord. 2024-012 Exh. A).
3.39.110 Severability.
If any part or 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. 2024-012 Exh. A).