Chapter 6.32
SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE HOUSING
Sections:
6.32.030 Participating county.
6.32.050 Tax imposed and maximum rate established.
6.32.070 Applicability of tax.
6.32.080 Administration and collection.
6.32.100 Administration of fund.
6.32.010 Recitals.
The recitals of the resolution codified in this chapter are adopted and incorporated herein as findings of fact and conclusions of law. (Res. 2019-112 § 1, 10/7/19).
6.32.020 Definitions.
For purposes of this chapter, the definitions in RCW 82.14.540 apply. (Res. 2019-112 § 2, 10/7/19).
6.32.030 Participating county.
Chelan County is a participating county pursuant to RCW 82.14.540 and adopted a resolution of intent, Resolution 2019-104, on September 17, 2019. (Res. 2019-112 § 3, 10/7/19).
6.32.040 Eligibility.
Chelan County is eligible to collect the sales and use tax because the resolution codified in this chapter authorizing the tax is adopted within one year of the effective date of SHB 1406; by July 28, 2020. (Res. 2019-112 § 4, 10/7/19).
6.32.050 Tax imposed and maximum rate established.
There is hereby authorized, fixed, and imposed a sales and use tax on every taxable event as defined in RCW 82.14.020, in the cities and the county pursuant to RCW 82.14.540, credited against the state sales and use tax, to be used for affordable or supportive housing, at the maximum rate, either 0.0073 percent or 0.0146 percent, as established for counties in RCW 82.14.540. (Res. 2019-112 § 5, 10/7/19).
6.32.060 First to impose tax.
Chelan County hereby imposes this tax before any city in this county; thus the taxable retail sales within the cities in state fiscal year 2019 cannot be subtracted from the taxable retail sales within the county when calculating the maximum amount by which the applicable tax rate will by multiplied. (Res. 2019-112 § 6, 10/7/19).
6.32.070 Applicability of tax.
The sales and use tax 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. The tax imposed herein must be deducted from the amount of tax otherwise required to be collected or paid to the Washington State Department of Revenue under Chapter 82.08 or 82.12 RCW. The Department must perform the collection of such taxes on behalf of the county at no cost to the county. (Res. 2019-112 § 7, 10/7/19).
6.32.080 Administration and collection.
The tax imposed by this chapter shall be administered and collected in accordance with Chapter 82.14 RCW, including but not limited to RCW 82.14.050. The board of Chelan County commissioners shall execute and sign contracts with the Washington State Department of Revenue that may be necessary to provide for the administration or collection of the tax. (Res. 2019-112 § 8, 10/7/19).
6.32.090 Use of funds.
Monies collected shall be used for allowable expenditures authorized by Chapter 82.14 RCW, and as amended by SHB 1406. (Res. 2019-112 § 9, 10/7/19).
6.32.100 Administration of fund.
The funds shall be collected in Chelan County Special Revenue Fund No. 164.001, Affordable Housing for All, and shall be administered by the board of county commissioners. (Res. 2019-112 § 10, 10/7/19).
6.32.110 Implementation.
Chelan County departments are requested to take all necessary steps to implement this chapter as soon as possible in accordance with Chapter 82.14 RCW, including but not necessarily limited to RCW 82.14.055, and the clerk of the board of commissioners shall transmit a copy of the resolution codified in this chapter to the Washington State Department of Revenue. (Res. 2019-112 § 13, 10/7/19).
6.32.120 Reporting.
Chelan County shall report annually to the Washington State Department of Commerce on the collection and use of the revenues received as provided in RCW 82.14.540. (Res. 2019-112 § 14, 10/7/19).