Chapter 4.25
SALES AND USE TAX FOR CHEMICAL DEPENDENCY AND MENTAL HEALTH PROGRAMS AND SERVICES

Sections:

4.25.010    Imposition of sales and use tax.

4.25.020    Rate of tax imposed.

4.25.030    Collection and administration.

4.25.040    Chemical dependency/mental health program fund.

4.25.050    Use of fund.

4.25.060    Chemical dependency/mental health program advisory board.

4.25.070    Powers and duties of advisory board.

4.25.080    Appointment to advisory board.

4.25.090    Terms of advisory board members.

4.25.100    Vacancies on advisory board.

4.25.110    Organization of advisory board.

4.25.120    Reporting responsibilities.

4.25.010 Imposition of sales and use tax.

Pursuant to RCW 82.14.460, there is hereby imposed a sales and use tax, as the case may be, 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.

(Added Amended Ord. 08-154, Dec. 3, 2008, Eff date Dec. 27, 2008)

4.25.020 Rate of tax imposed.

The rate of tax imposed by SCC 4.25.010 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.

(Added Amended Ord. 08-154, Dec. 3, 2008, Eff date Dec. 27, 2008)

4.25.030 Collection and administration.

(1) The tax imposed by SCC 4.25.010 shall be collected and administered in accordance with RCW 82.14.460. The county executive is authorized and directed to execute any contracts with the state department of revenue that may be necessary to provide for collection or administration of the tax.

(2) All revenues from the tax imposed by SCC 4.25.010 shall be deposited into the chemical dependency/mental health program fund created by SCC 4.25.040.

(Added Amended Ord. 08-154, Dec. 3, 2008, Eff date Dec. 27, 2008)

4.25.040 Chemical dependency/mental health program fund.

(1) There is hereby created the chemical dependency/mental health program fund. The resources of the fund shall consist of tax revenues deposited into the fund pursuant to SCC 4.25.030 plus any investment or other income to the fund.

(2) 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 SCC 4.25.050.

(3) The director of the human services department shall serve as fund manager and shall have the duties set out in SCC 4.05.050.

(Added Amended Ord. 08-154, Dec. 3, 2008, Eff date Dec. 27, 2008)

4.25.050 Use of fund.

(1) The resources of the chemical dependency/mental health program fund shall be used solely for the purpose of providing for the operation or delivery of chemical dependency or mental health treatment programs and services and for the operation or delivery of therapeutic court programs and services as allowed by state law, except as follows:

(a) A portion of the revenue provided to the chemical dependency/mental health program fund by moneys collected under the tax imposed by SCC 4.25.010 may be used to supplant the costs of providing for the operation or delivery of chemical dependency or mental health treatment programs and services previously funded by the county general fund as follows:

(i) in 2013, no more than 30 percent of the total collected in 2013;

(ii) in 2014, no more than 25 percent of the total collected in 2014;

(iii) in 2015, no more than 20 percent of the total collected in 2015;

(iv) in 2016, no more than 10 percent of the total collected in 2016.

(b) For the purposes of this section, "programs and services" includes, but is not limited to, treatment services, case management, and housing that are a component of a coordinated chemical dependency or mental health treatment program or service.

(2) Contracts and contract amendments with private sector providers of home care services, chemical dependency or mental health treatment services, or therapeutic court services that are approved by the county executive under this section must be awarded in a manner consistent with contracting policies adopted under SCC 2.400.067, if applicable.

(Added Amended Ord. 08-154, Dec. 3, 2008, Eff date Dec. 27, 2008; Amended Ord. 09-073, August 12, 2009, Eff date August 31, 2009; Amended by Ord. 09-011, March 25, 2009, Eff date Jan. 1, 2010; Amended by Ord. 12-097, Nov. 19, 2012, Eff date Dec. 10, 2012; Amended by Amended Ord. 14-097, Nov. 24, 2014, Eff date Dec. 20, 2014)

4.25.060 Chemical dependency/mental health program advisory board.

There is hereby created the chemical dependency/mental health program advisory board to serve in an advisory capacity regarding implementation and use of the tax imposed by SCC 4.25.010.

(Added Amended Ord. 08-154, Dec. 3, 2008, Eff date Dec. 27, 2008)

4.25.070 Powers and duties of advisory board.

The chemical dependency/mental health program advisory board shall have the following powers and duties:

(1) Meet at least annually to provide oversight and review of county actions relating to implementation and use of the tax imposed by this chapter;

(2) Make recommendations to the executive, legislative, and judicial branches of county government to promote efficient and cost-effective implementation and use of the tax imposed by this chapter;

(3) When requested by the director of the department of human services or superior court administrator, provide input or other assistance in the preparation of reports required by SCC 4.25.120; and

(4) Such other duties as the council may assign.

(Added Amended Ord. 08-154, Dec. 3, 2008, Eff date Dec. 27, 2008)

4.25.080 Appointment to advisory board.

The chemical dependency/mental health program advisory board shall be composed of not more than 13 members. Appointments shall be made pursuant to chapter 2.03 SCC. The board shall include at least two members of the North Sound Mental Health Administration (NSMHA) advisory board, two members of the alcohol and drug abuse administrative board created by SCC 2.80.010, one member of the Snohomish County council on aging created by SCC 2.450.010, one member of the children’s commission created by SCC 2.410.010, one member of the veterans’ assistance fund executive board created by SCC 2.430.010, one member to represent the county jail, one member to represent the superior court, one member who personally provides chemical or drug dependency or mental health services to individual clients, and one member to represent law enforcement.

(Added Amended Ord. 08-154, Dec. 3, 2008, Eff date Dec. 27, 2008; Amended by Ord. 10-066, Sept. 15, 2010, Eff date Oct. 1, 2010; Amended by Ord. 13-099, Jan. 15, 2014, Eff date Feb. 2, 2014)

4.25.090 Terms of advisory board members.

Members of the chemical dependency/mental health program advisory board shall be appointed to terms of three years except that the original appointment shall be as follows: five for four years, four for three years, and four for two years. Appointments thereafter shall be made for three-year terms. A member may serve a maximum of three consecutive terms. After a period of two years’ absence from the board, a person may again be appointed for up to three consecutive terms.

(Added Amended Ord. 08-154, Dec. 3, 2008, Eff date Dec. 27, 2008; Amended Ord. 10-066, Sept. 15, 2010, Eff date Oct. 1, 2010)

4.25.100 Vacancies on advisory board.

A vacancy on the chemical dependency/mental health program advisory board 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 of the office being filled.

(Added Amended Ord. 08-154, Dec. 3, 2008, Eff date Dec. 27, 2008; Amended Ord. 13-002, Feb. 27, 2013, Eff date Mar. 11, 2013)

4.25.110 Organization of advisory board.

The chemical dependency/mental health program advisory board shall annually elect one of its members as chairperson and one as vice-chairperson who shall act in the absence of the chairperson. The county executive shall provide necessary staff from an appointed executive department supervised by the executive.

(Added Amended Ord. 08-154, Dec. 3, 2008, Eff date Dec. 27, 2008)

4.25.120 Reporting responsibilities.

The director of the department of human services and the administrators of the superior and district courts shall submit quarterly progress reports and annual summary reports to the county executive and council on programs administered by their agencies that are supported with resources of the fund established by SCC 4.25.040.

(Added Amended Ord. 08-154, Dec. 3, 2008, Eff date Dec. 27, 2008)