Chapter 3.31
ADDITIONAL SALES AND USE TAX – PUBLIC SAFETY ENHANCEMENT
Sections:
3.31.030 Use of funds limited and annual reporting required.
3.31.040 Administration and collection.
3.31.050 Consent to inspection of records.
3.31.060 Penalty for violation.
3.31.010 Tax imposed.
(1) Pursuant to RCW 82.14.345, there is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined by RCW 82.14.020(8), occurring within the unincorporated portion of Jefferson County.
(2) The tax shall be 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.
(3) The tax herein levied and imposed shall be additional to any tax imposed or levied under any law or ordinance. [Ord. 12-25 § 3 (App. A)]
3.31.020 Rate of tax.
The rate of the tax imposed by this chapter 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). [Ord. 12-25 § 3 (App. A)]
3.31.030 Use of funds limited and annual reporting required.
(1) Monies received from the tax imposed under this chapter shall be expended exclusively for criminal justice purposes. “Criminal justice purposes” has the same meaning in this chapter as defined in RCW 82.14.345(5)(a).1
(2) Within one calendar year of imposition of the tax under this chapter and annually thereafter, the Jefferson County Auditor shall make a report to the Washington State Association of Counties on how the monies received from the tax were expended. [Ord. 12-25 § 3 (App. A)]
3.31.040 Administration and collection.
(1) The tax levied and imposed herein shall be administered and collected pursuant to the provisions of Chapters 82.03, 82.08, 82.12, 82.14, and 82.32 RCW, and the rules and regulations promulgated by the Department of Revenue pursuant to their authority under those chapters as the same exist or are hereafter amended, and the same are hereby adopted and shall apply with respect to the administration and collection of this tax.
(2) The Department of Revenue of the state of Washington is hereby authorized as provided in RCW 82.14.050 to collect and administer the tax imposed under this chapter.
(3) As required by RCW 82.14.050(1), the chair of the Jefferson County board of commissioners is hereby authorized to execute a contract, on behalf of Jefferson County, with the Department of Revenue for the administration and collection of the tax upon the standard form of such contract as provided by the Department of Revenue.
(4) The Department of Revenue is hereby empowered, on behalf of Jefferson County, to prescribe such special forms and reporting procedures in the administration and collection of the tax imposed herein as the department may deem necessary. [Ord. 12-25 § 3 (App. A)]
3.31.050 Consent to inspection of records.
Jefferson County hereby consents to the inspection of such records as deemed necessary by the Washington Department of Revenue pursuant to RCW 82.32.110. [Ord. 12-25 § 3 (App. A)]
3.31.060 Penalty for violation.
Any person violating or failing to comply with any of the provisions of this chapter or any rule or regulation adopted in this chapter or by reference in this chapter shall be guilty of a misdemeanor. The penalty shall be in addition to any other penalties provided for in Chapters 82.08 and 82.14 RCW. [Ord. 12-25 § 3 (App. A)]
As currently defined in 82.14.345(5)(a):
“Criminal justice purposes” means activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice and behavioral health systems occurs, and which includes:
(i) Domestic violence services, such as those provided by domestic violence programs, community advocates, and legal advocates, as those terms are defined in RCW 70.123.020;
(ii) Staffing adequate public defenders to provide appropriate defense for individuals;
(iii) Diversion programs;
(iv) Reentry work for inmates;
(v) Local government programs that have a reasonable relationship to reducing the numbers of people interacting with the criminal justice system including, but not limited to, reducing homelessness or improving behavioral health;
(vi) Community placements for juvenile offenders; and
(vii) Community outreach and assistance programs, alternative response programs, and mental health crisis response including, but not limited to, the recovery navigator program.