Chapter 5.05
SALES AND USE TAX FOR CHEMICAL DEPENDENCY AND MENTAL HEALTH TREATMENT

Sections:

5.05.010    Tax imposed.

5.05.020    Tax rate and applicability.

5.05.030    Administration and collection.

5.05.040    Establishment of Behavioral Health Advisory Board fund.

5.05.050    Use of funds.

5.05.060    Administration of fund.

5.05.070    Effective date.

5.05.080    Severability.

SOURCE:    ADOPTED:

Ord. 791    03/28/06

AMENDED SOURCE:    ADOPTED:

Ord. 955    01/08/19

5.05.010 Tax imposed.

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 Chapter 82.08 and 82.12 RCW, occurring within Clallam 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 of Washington and/or Clallam County.

5.05.020 Tax rate and applicability.

The rate of tax shall equal 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.

5.05.030 Administration and collection.

The tax imposed by this chapter shall be administered and collected in accordance with Chapter 82.14.050. The Chair of the Board of County Commissioners is hereby authorized to and directed to execute any contracts with the Washington State Department of Revenue that may be necessary to provide for the administration or collection of the tax.

5.05.040 Establishment of Behavioral Health Advisory Board fund.

There is hereby created the Behavioral Health Advisory Board fund. Monies collected pursuant to this chapter shall be deposited in this fund by the Clallam County Treasurer. The fund balance may be invested by the Treasurer and any interest earned shall be deposited in this fund as well.

5.05.050 Use of funds.

Monies deposited in such fund shall be used solely for the purposes authorized by the laws of the State of Washington including providing new or expanded substance use disorder or mental health treatment services and for the operation of new or expanded therapeutic court programs.

5.05.060 Administration of fund.

The fund shall be administered by the Board of County Commissioners and County Administrator in accordance with budgetary processes and Clallam County Administrative Policies and State Statutes.

5.05.070 Effective date.

In accordance with the Clallam County Home Rule Charter, the ordinance codified in this chapter shall take effect 10 days after adoption.

5.05.080 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.