Chapter 4.33
ADDITIONAL SALES AND USE TAX FOR MENTAL HEALTH, CHEMICAL DEPENDENCY AND/OR THERAPEUTIC COURT PROGRAMS AND SERVICES
Sections:
4.33.010 Imposition of sales and use tax.
4.33.030 Collection and administration.
4.33.040 Mental health/chemical dependency/therapeutic court program fund.
4.33.060 Mental health/chemical dependency/therapeutic court program community advisory committee.
4.33.070 Duties of the community advisory committee.
4.33.080 Appointment to the community advisory committee.
4.33.085 Conflict of interest limitations of the community advisory committee.
4.33.090 Terms of community advisory committee members.
4.33.100 Vacancies on the community advisory committee.
4.33.110 Organization of the community advisory committee.
4.33.120 Behavioral health strategic planning team.
4.33.130 Reporting responsibilities.
4.33.010 Imposition of sales and use tax.
Pursuant to RCW 82.14.460, there is hereby imposed a sales and use tax upon the occurrence of any taxable event as defined in Chapters 82.08 and 82.12 RCW within the county. The tax shall be imposed upon and collected from those persons who are taxable by the state under Chapters 82.08 and 82.12 RCW. This sales and use tax shall be in addition to any other sales and use tax imposed by the county, and shall be known as the “treatment sales tax.”
(Ord. 507 (2013) § 1 (part), 2013)
4.33.020 Rate of tax imposed.
The rate of tax imposed by Section 4.33.010 shall be one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used in the case of a use tax.
(Ord. 507 (2013) § 1 (part), 2013)
4.33.030 Collection and administration.
A. The administration and collection of any tax imposed by this chapter shall be in accordance with the provisions of Chapters 82.08, 82.12 and 82.14 RCW and subject to such regulations, contract and inspection as are required by the Department of Revenue, State of Washington, for the administration of such taxes.
B. All revenues from the tax imposed by Section 4.33.010 shall be deposited into the mental health/chemical dependency/therapeutic court program fund created pursuant to Section 4.33.040.
(Ord. 507 (2013) § 1 (part), 2013)
4.33.040 Mental health/chemical dependency/therapeutic court program fund.
A. There is hereby created the chemical dependency/mental health/therapeutic court program fund. The resources of the fund shall consist of tax revenues deposited into the fund pursuant to Section 4.33.030 plus any investment or other income to the fund.
B. Appropriations of fund resources shall identify specific uses of the fund, which may include programs or services of the human services department or superior or district courts; provided, that such uses must be consistent with Section 4.33.050.
C. The director of the human services department shall serve as fund manager and shall have the duties set out in Section 4.33.050.
(Ord. 507 (2013) § 1 (part), 2013)
4.33.050 Use of fund.
A. The resources of the mental health/chemical dependency/therapeutic court program fund shall be used solely for the purpose of providing for the operation or delivery of new or expanded mental health, chemical dependency or therapeutic court treatment programs and services. For the purposes of this section, “programs and services” includes, but is not limited to, treatment services, case management, and housing programs that are a component of a coordinated chemical dependency or mental health treatment program or service.
B. The resources of the fund shall not be used to supplant existing funding for these purposes; provided, that nothing in this section shall be interpreted to prohibit the use of such resources for the replacement of lapsed federal or state funding previously provided for the operation or delivery of programs and services as provided in RCW 82.14.460.
(Ord. 507 (2013) § 1 (part), 2013)
4.33.060 Mental health/chemical dependency/therapeutic court program community advisory committee.
There is hereby created the mental health/chemical dependency/therapeutic court program community advisory committee (the “community advisory committee” or the “committee”) to serve in an advisory capacity regarding implementation and use of the tax imposed by Section 4.33.010.
(Ord. 623 (2023) § 1, 2023; Ord. 507 (2013) § 1 (part), 2013)
4.33.070 Duties of the community advisory committee.
The duties of the community advisory committee shall include, but not be limited to:
A. Review the behavioral health strategic planning team’s needs assessment, goals, objectives, and strategies aimed to meet the behavioral health needs of the community.
B. Review applications for the use of funding provided pursuant to Section 4.33.010 every three years, at minimum, based on the board of commissioners’ strategic direction and priorities. Upon assessment of the applications, the community advisory committee will recommend to the board of commissioners the proposals and funding levels to meet the county’s behavioral health service needs.
C. Annually review performance measures to determine the success of funded proposals and achievement of county behavioral health goals.
D. Submit an annual report to the board of commissioners that lists programs funded, amounts allocated and expended, number of individuals served and performance measures along with recommended program and/or process changes based on the measurement and evaluation data.
E. Review the behavioral health strategic plan.
F. Ensure that the implementation and evaluation of the strategies and programs funded by the treatment sales tax are transparent, accountable, and collaborative.
(Ord. 623 (2023) § 2, 2023; Ord. 507 (2013) § 1 (part), 2013)
4.33.080 Appointment to the community advisory committee.
The community advisory committee will be comprised of eleven members to include:
A. One member from the Salish Behavioral Health Administrative Services Organization advisory board.
B. One member from the commission on children and youth.
C. One member from the area agency on aging.
D. One member from law and justice programs.
E. One member from education.
F. Five at-large members representing a diverse spectrum of community members whose background and expertise, to include lived experience with mental health, chemical dependency and/or have tried to access these services for a person in need, will enhance the function and effectiveness of the community advisory committee in fulfilling its responsibilities.
Each member shall be formally appointed by the board of commissioners via resolution.
(Ord. 623 (2023) § 3, 2023; Ord. 507 (2013) § 1 (part), 2013)
4.33.085 Conflict of interest limitations of the community advisory committee.
No member of the community advisory committee shall engage in any activity, including participation in the selection, award, or administration of a sub-grant or contract, supported by the treatment sales tax funds if a conflict of interest, real or apparent, exists. Such a conflict would arise when: (A) the individual, (B) any member of the individual’s immediate family, (C) the individual’s partner, or (D) an organization which employs, or is about to employ, any of the above has a financial or other interest in the firm or organization selected for award.
Members are expected to declare a conflict of interest prior to consideration of any matter causing a potential or actual conflict.
(Ord. 623 (2023) § 4, 2023; Ord. 507 (2013) § 1 (part), 2013)
4.33.090 Terms of community advisory committee members.
The initial committee will be made up of three members appointed for one-year terms; four members will serve two-year terms and four members, three-year terms. Subsequent members will be appointed to three-year terms. A member may serve a maximum of three consecutive terms. After a period of two years’ absence from the board, a member may be appointed again for up to three consecutive terms.
(Ord. 623 (2023) § 5, 2023; Ord. 507 (2013) § 1 (part), 2013)
4.33.100 Vacancies on the community advisory committee.
A vacancy on the community advisory committee resulting from the expiration of a term of office shall be filled by appointment for a term of three years. A vacancy occurring for any reason other than the expiration of a term of office shall be by appointment for the unexpired term being filled.
(Ord. 623 (2023) § 6, 2023; Ord. 507 (2013) § 1 (part), 2013)
4.33.110 Organization of the community advisory committee.
Within the first sixty days of the committee being established, the community advisory committee shall establish by-laws and elect a chair to facilitate meetings. The committee shall meet at intervals established by the director of the human services department or their designee. The committee shall receive additional subject matter input from the behavioral health strategic planning team created by Section 4.33.120. Administrative support including crafting agendas, preparing materials, and forwarding recommendations will be provided by the human services department.
(Ord. 623 (2023) § 7, 2023; Ord. 507 (2013) § 1 (part), 2013)
4.33.120 Behavioral health strategic planning team.
There is hereby created a mental health/chemical dependency/therapeutic court program behavioral health strategic planning team (the “strategic planning team” or the “team”) to serve in a technical advisory capacity to the community advisory committee regarding implementation and use of the tax imposed by Section 4.33.010. The strategic planning team shall create strategic plans including a behavioral health needs assessment with goals, objectives, and strategies aimed at meeting the behavioral health needs of the Kitsap community. It will make recommendations to the community advisory committee for implementing chemical dependency, mental health, and therapeutic court treatment services. The team will also provide the community advisory committee with technical expertise and education on the continuum of care for treating chemical dependency and mental health in Kitsap County.
Membership on the strategic planning team will include subject matter experts responsible to research existing local data for behavioral health service needs, existing capacities, gaps in service, and community readiness to address the service issues and will reconvene every six years to update the behavioral health strategic plan. Membership shall be recommended by the human services department and approved by the board of commissioners and thereafter any changes to membership may be proposed at the beginning of each calendar year except in the event of resignations. All members are at-large, selected from the applicable subject matter experts including, but not limited to:
A. Chemical dependency and mental health treatment.
B. Therapeutic courts.
C. Law enforcement.
D. Housing.
E. Medical and emergency services.
F. Public health.
G. Education.
H. National Alliance on Mental Illness (NAMI).
The strategic planning team shall not be limited in size or composition. The Kitsap County human services director and the human services department, or their designee, shall facilitate the planning team and provide administrative staff support.
(Ord. 623 (2023) § 8, 2023; Ord. 507 (2013) § 1 (part), 2013)
4.33.130 Reporting responsibilities.
In conjunction with the community advisory committee and strategic planning team, the director of the department of human services shall submit annual progress reports to the board of commissioners on programs funded through this tax. These reports shall address achievement of performance measures for individual funded programs or services and their progress towards the county’s overall behavioral health goals.
(Ord. 623 (2023) § 9, 2023; Ord. 507 (2013) § 1 (part), 2013)