Chapter 3.45
SALES AND USE TAX FOR CHEMICAL DEPENDENCY TREATMENT, MENTAL HEALTH TREATMENT, AND THERAPEUTIC COURT PROGRAMS AND SERVICES
Sections:
3.45.020 Tax rate and applicability.
3.45.030 Administration and collection.
3.45.040 Establishment of a chemical dependency/mental health/therapeutic court program fund.
3.45.010 Imposition of tax.
Pursuant to RCW 82.14.460, there is hereby imposed a sales and use tax, as the case may be, upon any taxable event as defined in Chapters 82.08 and 82.12 RCW, occurring within Lewis 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 tax shall be in addition to any other sales and use tax imposed by the state and/or the county. [Ord. 1224 §1, 2011]
3.45.020 Tax rate and applicability.
Pursuant to RCW 82.14.460, the rate of tax shall equal one-tenth of one percent of the selling price or value of the article used, as the case may be. [Ord. 1224 §2, 2011]
3.45.030 Administration and collection.
The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The chair of the BOCC is hereby authorized to and directed to execute any contracts with the State Department of Revenue that may be necessary to provide for the administration or collection of the tax. [Ord. 1224 §3, 2011]
3.45.040 Establishment of a chemical dependency/mental health/therapeutic court program fund.
There is hereby created the chemical dependency treatment/mental health treatment/therapeutic courts program fund to be known as the CD-MH-TC sales tax fund. Monies collected pursuant to this chapter shall be deposited into this fund by the county treasurer. The fund balance may be invested by the treasurer and any interest earned shall be deposited into the fund as well. [Ord. 1224 §4, 2011]
3.45.050 Use of funds.
Monies deposited in the CD-MH-TC sales tax fund shall be used solely for the purposes authorized by RCW 82.14.460, to include providing for the operation or delivery of chemical dependency or mental health treatment programs and services and for the operation and delivery of therapeutic court programs or services. Such programs and services include, but are not limited to, treatment services, case management services, and housing services that are part of a coordinated chemical dependency or mental health treatment program or service. Monies collected under this chapter shall not be used to supplant existing funding for these programs, except as authorized by RCW 82.14.460, as follows:
(1) A portion of monies collected under this tax may be used to supplant up to 50 percent of existing funding for these purposes in calendar years 2011-2012; up to 40 percent may be used to supplant existing funding in calendar year 2013; up to 30 percent may be used to supplant existing funding in calendar year 2014; up to 20 percent may be used to supplant existing funding in calendar year 2015; and up to 10 percent may be used to supplant existing funding in calendar year 2016; and
(2) Notwithstanding the limitations stated in subsection (1) of this section, monies collected under this tax may be used to support the cost of the judicial officers and support staff of the therapeutic courts; and
(3) Nothing in this chapter may be interpreted to prohibit the use of monies collected under this tax for the replacement of lapsed federal funding previously provided for the operation or delivery of services and programs as provided in RCW 82.14.460 and the taxes enacted thereto. [Ord. 1224 §5, 2011]
3.45.060 Advisory committee.
The BOCC shall establish, on an ad hoc basis and when it determines that such a committee would serve the public interest, an advisory committee made up of community members invested in improving the health of Lewis County citizens to make recommendations to the BOCC concerning the use of the proceeds of the tax and to provide advice to the BOCC concerning the prioritization, selection and evaluation of programs funded by this tax. Such committee shall consist of not more than nine members approved by the BOCC and shall be representative of the mental health community of Lewis County, including but not limited to behavioral health and social service providers, law enforcement, the judiciary, and the public health and social services director of Lewis County. [Ord. 1273, 2016; Ord. 1226, 2011; Ord. 1224 §6, 2011]
3.45.070 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. 1224 §7, 2011]