Chapter 3.50
ADDITIONAL SALES AND USE TAXES Revised 3/18

3.50.000    Chapter Contents

Sections:

Article I. Additional Sales and Use Tax

3.50.010    Imposition of sales and use tax.

3.50.020    Rate of tax imposed.

3.50.030    Administration and collection of tax.

3.50.040    Consent to inspection of records.

3.50.050    Authorizing execution of contract for administration.

3.50.060    Special initiative.

3.50.070    Penalties.

3.50.080    Effective date.

Article II. Additional Sales and Use Tax for Public Safety and Criminal Justice

3.50.110    Findings. Revised 3/18

3.50.120    Additional sales and use tax imposed. Revised 3/18

3.50.130    Administration. Revised 3/18

Article III. Additional Sales and Use Tax for Affordable and Supportive Housing

3.50.210    Findings. Revised 3/18

3.50.220    Additional sales and use tax imposed. Revised 3/18

3.50.230    Administration. Revised 3/18

Article I. Additional Sales and Use Tax

3.50.010 Imposition of sales and use tax

In addition to any other sales and use tax imposed under this title, there is imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the city of Olympia. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to RCW Chapters 82.08 and 82.12.

(Ord. 4410 §1(part), 1983).

3.50.020 Rate of tax imposed

The rate of the tax imposed by Section 3.50.010 shall be one-half of one percent of the selling price or value of the article used, as the case may be; provided, however, that during such period as there is in effect a sales tax or use tax imposed by Thurston County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate equal to or greater than the rate imposed by this section, the county shall receive fifteen percent of the tax imposed by Section 3.50.010; provided, further, that during such period as there is in effect a sales tax or use tax imposed by Thurston County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session at a rate which is less than the rate imposed by this section, the county shall receive from the tax imposed by Section 3.50.010 that amount of revenues equal to fifteen percent of the rate of the tax imposed by the county under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session.

(Ord. 4410 §1(part), 1983).

3.50.030 Administration and collection of tax

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.

(Ord. 4410 §1(part), 1983).

3.50.040 Consent to inspection of records

The city of Olympia consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330.

(Ord. 4410 §1(part), 1983).

3.50.050 Authorizing execution of contract for administration

The mayor and clerk-treasurer are authorized to enter into a contract with the Department of Revenue for the administration of this tax.

(Ord. 4410 §1(part), 1983).

3.50.060 Special initiative

This chapter shall be subject to a special initiative. The number of registered voters needed to sign a petition for special initiative shall be twenty-five percent of the total number of votes cast for all candidates for mayor at the last preceding city election. If a special initiative petition is filed with the city council, the operation of this chapter shall not be suspended pending a final decision on the disposition of the special initiative. The procedures for initiative contained in RCW 35.17.240 through 35.17.360 shall apply to any such special initiative petition.

(Ord. 4410 §1(part), 1983).

3.50.070 Penalties

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be fined no more than five hundred dollars or imprisoned for not more than six months, or be punished by both such fine and imprisonment.

(Ord. 4410 §1(part), 1983).

3.50.080 Effective date

This chapter shall take effect April 1, 1983.

(Ord. 4410 §1(part), 1983).

Article II. Additional Sales and Use Tax for Public Safety and Criminal Justice

3.50.110 Findings Revised 3/18

The City Council (the "Council") of the City of Olympia, Washington (the "City"), makes the following findings and determinations:

1.    RCW 82.14.450 authorizes cities to submit a proposition to the voters authorizing a sales and use tax increase of not more than one-tenth of one percent (the "Additional Sales and Use Tax"), provided that at least one-third of the revenues are dedicated to criminal justice purposes (as defined under RCW 82.14.340), fire protection purposes, or both.

2.    The Council on July 10, 2012 adopted Resolution No. M-1780 (the "Ballot Resolution") authorizing submission to the qualified voters of the City a proposition authorizing the Additional Sales and Use Tax, for Public Safety and Criminal Justice purposes ("Proposition No. 1").

3.    Proposition No. 1 was approved by the requisite number of voters at the election held on November 6, 2012 and its passage was certified by the County Auditor on November 27, 2012.

4.    The Council finds that the City has satisfied all prerequisites to imposing the Additional Sales and Use Tax, including without limitation, the conditions set forth in RCW 82.14.450 and the Ballot Resolution.

(Ord. 6825 §1, 2012).

3.50.120 Additional sales and use tax imposed Revised 3/18

1.    Tax Imposed; Effective Date. The Additional Sales and Use Tax shall be imposed at a rate of 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. The tax shall become effective on the earliest practicable date consistent with RCW 82.14.055.

2.    Use of Additional Sales and Use Tax Receipts. City proceeds shall be used for Public Safety and Criminal Justice purposes to ensure that at least one-third of all proceeds from the Additional Sales and Use Tax shall be used for criminal justice purposes as defined in RCW 82.14.340. Receipts shall be distributed between the City and Thurston County in accordance with RCW 82.14.450.

(Ord. 6825 §2, 2012).

3.50.130 Administration Revised 3/18

The City Clerk is directed to cause a certified copy of the ordinance codified in this article to be delivered to the State of Washington Department of Revenue and any other public officers or agencies required by law. The City Finance Director and other appropriate officers are authorized and directed to enter into such contracts with and provide such notices to the State Department of Revenue and other appropriate state or local agencies for the collection and distribution of receipts of the tax imposed by this article as may be necessary or convenient consistent with chapter 82.14 RCW and other applicable law.

(Ord. 6825 §3, 2012).

Article III. Additional Sales and Use Tax for Affordable and Supportive Housing

3.50.210 Findings Revised 3/18

The City Council (the "Council") of the City of Olympia, Washington (the "City"), makes the following findings and determinations:

1.    RCW 82.14.530 authorizes cities to submit a proposition to the voters authorizing a sales and use tax increase of not more than one-tenth of one percent, provided that the City’s proceeds from said increase shall be used to construct affordable and supportive housing and for housing-related purposes, including mental and behavioral health-related facilities, and for costs for operations, maintenance, delivery, and evaluation of mental health programs and services, or housing-related services, all as permitted by state law.

2.    On October 24, 2017, the Council adopted Resolution No. M-1912 (the "Ballot Resolution") authorizing submission to the qualified voters of the City a proposition authorizing an additional sales and use tax of not more than one-tenth of one percent for the Olympia Home Fund for supportive housing and housing-related purposes, including mental and behavioral health-related facilities ("Proposition No. 1").

3.    Proposition No. 1 was approved by the requisite number of voters at the election held on February 13, 2018, and its passage was certified by the County Auditor on February 23, 2018.

4.    The Council finds that the City of Olympia has satisfied all prerequisites to imposing the additional sales and use tax, including without limitation, the conditions set forth in RCW 82.14.530 and the Ballot Resolution.

(Ord. 7127 §1, 2018).

3.50.220 Additional sales and use tax imposed Revised 3/18

1.    Tax Imposed; Effective Date. The additional sales and use tax shall be imposed at a rate of 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. The tax shall become effective on the earliest practicable date consistent with RCW 82.14.055.

2.    Use of Additional Sales and Use Tax Receipts. City proceeds shall be used for housing and housing-related services, including mental and behavioral health programs and facilities as required by RCW 82.14.530 and that a minimum of sixty (60) percent of the monies collected under RCW 82.14.530 shall be used for the housing and housing-related purposes as defined in RCW 82.14.530(2)(a)(i), (ii), and (iii), and the remainder of the monies collected shall be used for the operation, delivery, or evaluation of mental and behavioral health treatment programs and services or housing-related services as required by RCW 82.14.530(2)(c).

(Ord. 7127 §2, 2018).

3.50.230 Administration Revised 3/18

The City Clerk is directed to cause a certified copy of the ordinance codified in this article to be delivered to the State of Washington Department of Revenue and any other public officers or agencies required by law. The City’s Administrative Services Director and other appropriate officers are authorized and directed to enter into such contracts with and provide such notices to the State Department of Revenue and other appropriate state or local agencies for the collection and distribution of receipts of the tax imposed by this article as may be necessary or convenient consistent with Chapter 82.14 RCW and other applicable law.

(Ord. 7127 §3, 2018).