Chapter 5.10
REDIRECTION OF EXISTING SALES AND USE TAX REVENUES FOR AFFORDABLE HOUSING

Sections:

5.10.010    Amount of sales or use tax redirected.

5.10.020    Applicability of tax.

5.10.030    Administration and collection.

5.10.040    Use of funds.

5.10.050    Administration of fund.

5.10.060    Effective date.

SOURCE:    ADOPTED:

Ord. 960    12/31/19

5.10.010 Amount of sales or use tax redirected.

(1) There is hereby redirected by this chapter the maximum capacity of the sales and use tax (0.0146 percent) authorized by RCW 82.14.540 within unincorporated Clallam County.

(2) Because the city councils for Sequim and Forks each did adopt a resolution of intent to redirect their share of sales and use tax revenue, and neither city placed a “qualifying tax” on the ballot at the November 2019 general election, for all taxable events occurring within the cities of Sequim and Forks those cities are authorized to redirect 0.0073 percent for RCW 82.14.540 purposes while the County is also authorized to redirect 0.0073 percent for RCW 82.14.540 purposes.

(3) The County is not entitled to redirect any portion of existing sales and use tax revenue streams that accrue within the city limits of the city of Port Angeles or are received or earned by the city of Port Angeles pursuant to any interlocal agreement between the County and the city of Port Angeles relating to the collection of sales or use tax in the unincorporated Port Angeles Urban Growth Area to RCW 82.14.540 purposes because the electors of Port Angeles approved a “qualifying tax” at the November 2019 general election.

5.10.020 Applicability of tax.

The tax shall not be a new tax but shall be a redirection of a portion of the tax already imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. The rate of tax redirected by this chapter shall be applied to the selling price in the case of a sales tax or the value of the article used in the case of a use tax.

5.10.030 Administration and collection.

The tax redirected by this chapter shall be administered and collected in accordance with RCW 82.14.050. The Chair of the Board of Clallam County Commissioners or his designee is hereby authorized to and directed to execute and sign with the Washington State Department of Revenue such agreements that may be necessary to implement this chapter.

5.10.040 Use of funds.

Monies collected pursuant to this chapter shall be used for any allowable expenditure authorized by Chapter 82.14 RCW as amended by Chapter 338, Session Laws of 2019, also known as Substitute House Bill 1406.

5.10.050 Administration of fund.

The funds collected pursuant to this chapter shall be collected in a special revenue fund to be known as “Affordable Housing Sales Tax,” and shall be administered in the same manner as all other special revenue funds of Clallam County.

5.10.060 Effective date.

The ordinance codified in this chapter shall come into effect on February 1, 2020, meaning no portion of any applicable sales or use tax paid as a result of taxable event (as defined in Chapters 82.08 and 82.12 RCW) shall be deposited into the “Affordable Housing Sales Tax” special revenue fund unless that taxable event occurred on or after February 1, 2020.