Chapter 4.14
ENHANCED PUBLIC SAFETY SALES TAX FOR CRIMINAL JUSTICE PURPOSES
Sections:
4.14.040 Persons subject to tax.
4.14.050 Use of proceeds from tax.
4.14.010 Imposition.
Effective January 1, 2026, there is hereby imposed an additional sales and use tax, separate and apart from any other sales and use tax imposed by this title, upon every taxable event occurring in the city, for criminal justice purposes as authorized in Section 201, Chapter 350, Laws of Washington 2025. (Ord. 25-08 § 5 (Exh. A), 2025)
4.14.020 Taxable event.
As used in this chapter, the term “taxable event” has the meaning set forth in RCW 82.14.020. (Ord. 25-08 § 5 (Exh. A), 2025)
4.14.030 Rate.
The rate of the sales and use tax imposed by this chapter shall be one-tenth of one percent of the selling price in the case of a sales tax, or the value of the article used, in the case of a use tax. (Ord. 25-08 § 5 (Exh. A), 2025)
4.14.040 Persons subject to tax.
The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 25-08 § 5 (Exh. A), 2025)
4.14.050 Use of proceeds from tax.
Moneys collected from the tax shall be used solely for those criminal justice purposes authorized in Section 201, Chapter 350, Laws of Washington 2025, as the same now exists or as is hereafter amended. (Ord. 25-08 § 5 (Exh. A), 2025)