Chapter 3.15
ADDITIONAL SALES AND USE TAX FOR MENTAL HEALTH, CHEMICAL DEPENDENCY AND THERAPEUTIC COURT PROGRAMS AND SERVICES
Sections:
3.15.030 Collection and Distribution.
3.15.040 Mental Health and Chemical Dependency Program Fund.
3.15.010 Tax Imposed.
There is hereby imposed a tax on each event occurring within Yakima County which is subject to sales tax under RCW 82.08 or to use tax under RCW 82.12. The tax shall be in addition to other taxes authorized by law and shall take effect immediately and continue as long as is permitted under RCW 82.14.460.
(Ord. 8-2019 (part), 2019).
3.15.020 Amount of Tax.
The rate of the tax imposed by this chapter on each taxable event shall be one tenth of one percent (0.1%) the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(Ord. 8-2019 (part), 2019).
3.15.030 Collection and Distribution.
The tax imposed by this chapter shall be collected, administered and distributed in accordance with state law. The Chairman of the Board of Yakima County Commissioners is authorized and directed to execute such agreement(s) with the Washington State Department of Revenue as may be necessary to facilitate such collection, administration and distribution.
(Ord. 8-2019 (part), 2019).
3.15.040 Mental Health and Chemical Dependency Program Fund.
The Yakima County Treasurer shall deposit moneys collected pursuant to this chapter in a Mental Health and Chemical Dependency Program Fund. The funds may be invested and the interest earned shall be deposited into this fund.
(Ord. 8-2019 (part), 2019).
3.15.050 Use of Funds.
Moneys deposited into the Mental Health and Chemical Dependency Program Fund shall be used solely for the purpose of providing 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 as provided for in RCW 82.14.460.
(Ord. 8-2019 (part), 2019).
3.15.060 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. 8-2019 (part), 2019).
3.15.070 Effective Date.
The ordinance codified in this chapter shall take effect immediately upon its adoption.
(Ord. 8-2019 (part), 2019).