Chapter 3.112
ADDITIONAL SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE HOUSING
Sections
3.112.030 Use of state-shared affordable housing sales and use tax receipts.
3.112.040 Administration – Collection.
3.112.060 Contract with Department of Revenue.
3.112.010 Imposition.
There is imposed a sales and use tax for affordable and supportive housing as authorized by RCW 82.14.540 upon every taxable event occurring within the City as defined in RCW 82.14.020. [Ord. 1726 § 1, 2019.]
3.112.020 Rate.
The rate of tax imposed by Section 3.112.010 shall be 0.0073% of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. The tax imposed under this section shall be deducted from the amount of tax otherwise required to be collected or paid to the Department of Revenue under chapter 82.08 or 82.12 RCW. [Ord. 1726 § 2, 2019.]
3.112.030 Use of state-shared affordable housing sales and use tax receipts.
Proceeds from the sales and use tax for affordable and supportive housing imposed by DMMC 3.112.010 shall be used only for the purposes provided in RCW 82.14.540(6). The City may enter into an interlocal agreement with one or more counties, cities, or public housing authorities in accordance with chapter 39.34 RCW and RCW 82.14.540(10). [Ord. 1726 § 3, 2019.]
3.112.040 Administration – Collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.540. [Ord. 1726 § 4, 2019.]
3.112.050 Expiration.
The tax imposed under DMMC 3.112.010 shall expire 20 years after the date on which the tax is first imposed. [Ord. 1726 § 5, 2019.]
3.112.060 Contract with Department of Revenue.
The City Manager or the City Manager’s designee is authorized to enter into a contract with the Department of Revenue for the administration of this tax. [Ord. 1726 § 6, 2019.]