Chapter 3.47
SALES AND USE TAX FOR HOUSING AND RELATED SERVICES
Sections:
3.47.010 Sales and use tax imposed.
3.47.020 Administration and collection of tax.
3.47.050 Administration of funds.
3.47.060 Whatcom County housing advisory committee oversight.
3.47.010 Sales and use tax imposed.
There is hereby imposed an additional sales and use tax as authorized by RCW 82.14.530 upon every taxable event, as defined in RCW 82.14.020, occurring in Whatcom County. 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. 2021-013 Exh. A).
3.47.015 Tax rate.
The rate of the sales and use tax imposed by this chapter shall be one-tenth of one percent of 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. 2021-013 Exh. A).
3.47.020 Administration and collection of tax.
A. The administration and collection of tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.
B. The county executive is authorized to enter into a contract with the Washington State Department of Revenue for the collection and administration of this tax.
C. The county consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 2021-013 Exh. A).
3.47.030 Establishment of an affordable housing, behavioral health facilities, and related services program fund.
There is hereby created the affordable housing, behavioral health facilities, and related services program fund. The Whatcom County treasurer shall deposit moneys collected pursuant to this chapter in this fund. To the extent permitted by federal, state and local law, the treasurer may invest the fund balance and interest earned shall be deposited into this fund. (Ord. 2021-013 Exh. A).
3.47.040 Use of funds.
Moneys collected from the tax shall be used solely for those housing, mental and behavioral health facilities, and related services authorized by RCW 82.14.530, as the same now exists or as hereafter amended. (Ord. 2021-013 Exh. A).
3.47.050 Administration of funds.
The county executive shall administer the affordable housing, behavioral health facilities, and related services program fund with the assistance of the Whatcom County housing advisory committee and the Whatcom County health department, in accordance with the budgetary process and the Whatcom County administrative policies and state law. (Ord. 2021-013 Exh. A).
3.47.060 Whatcom County housing advisory committee oversight.
To ensure oversight, implementation and evaluation, the existing Whatcom County housing advisory committee, established pursuant to WCC 3.45.060, shall serve as the advisory body assigned to recommend to the county executive and county council on the use of the affordable housing, behavioral health facilities, and related services program fund. The Whatcom County housing advisory committee will consult with the behavioral health committee, established pursuant to WCC 3.37.070, for use of this fund to support mental and behavioral health facilities, operations and services.
The committee will submit an annual report reflecting priorities, strategies and accomplishments related to this funding source, as well as identification of action steps for the coming year. This report will be submitted to the county executive, community partners by the committee and county council. (Ord. 2021-013 Exh. A).
3.47.070 Effective date.
In accordance with the Whatcom County budget cycle, the ordinance codified in this chapter shall take effect upon passage. Start date for collection of the tax will be determined by the State Department of Revenue. (Ord. 2021-013 Exh. A).
3.47.080 Severability.
If any section, sentence, clause or phrase of this chapter should be held to be invalid or unconstitutional by a court, board or tribunal of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or phrase of this chapter. (Ord. 2021-013 Exh. A).