Subtitle II. Taxation1
Chapter 3.16
SALES OR USE TAX* Revised 10/25
Sections:
3.16.030 Additional sales or use tax.
3.16.035 Additional sales or use tax for housing.
3.16.036 Additional sales or use tax for housing and related services.
3.16.037 Additional one-tenth of one percent sales or use tax for criminal justice purposes. Revised 10/25
3.16.040 Administration and collection.
3.16.050 Inspection of records.
3.16.070 Failure to collect or pay tax, penalty. Revised 10/25
*Cross reference(s) – General business licenses, ch. 5.01; special amusement licenses, ch. 5.02; taxicabs and vehicles for hire license, ch. 5.03; gun clubs, ch. 5.04; pawnbrokers, ch. 5.05; going out of business sales, ch. 5.06; solicitors, ch. 5.07.
State law reference(s) – Sales or use tax authority, RCW 82.14.010 et seq.
3.16.010 Imposed.
There is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within the city. The tax shall be imposed upon and collected from those persons from whom the state sales or use tax is collected pursuant to RCW 82.08.010 et seq. and 82.12.010 et seq.
(Ord. No. 1651, § 1. Formerly Code 1986, § 3.02.010)
State law reference(s) – Sales and use tax levy authority, RCW 82.14.030.
3.16.020 Rate of tax.
The rate of the tax imposed shall be one-half of one (1) percent of the selling price or value of the article used, as the case may be; provided, that during such period as there is in effect a sales or use tax imposed by King County, the rate of tax imposed by this section shall be four hundred twenty-five one-thousandths of one (1) percent.
(Ord. No. 1651, § 2. Formerly Code 1986, § 3.02.020)
State law reference(s) – Similar provisions, RCW 82.14.030(1).
3.16.030 Additional sales or use tax.
A. There is hereby imposed a sales or use tax, as the case may be, as authorized by RCW 82.14.030(2), upon every taxable event, as defined in RCW 82.14.020, occurring within the city. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to RCW 82.08.010 et seq. and 82.12.010 et seq.
B. The rate of the tax imposed shall be one-half of one (1) percent of the selling price or value of the article used, as the case may be; provided, however, that during such period as there is in effect a sales tax or use tax imposed by King County under section 17(2), chapter 49, Laws of 1982, First Extraordinary Session, at a rate equal to or greater than the rate imposed by this subsection, King County shall receive fifteen (15) percent of the tax imposed by subsection (A) above; provided further, that during such period as there is in effect a sales tax or use tax imposed by King County under section 17(2), chapter 49, Laws of 1982, First Extraordinary Session, at a rate which is less than the rate imposed by subsection (A) above that amount of revenues equal to fifteen (15) percent of the rate of the tax imposed by King County under that state law.
(Ord. No. 2368, § 1; Ord. No. 2377, § 1. Formerly Code 1986, § 3.02.100)
State law reference(s) – Additional tax authorized, RCW 82.14.030(2).
3.16.035 Additional sales or use tax for housing.
A. There is hereby imposed an additional sales or use tax as authorized by RCW 82.14.540 upon every taxable event, as defined in RCW 82.14.020, occurring within the city.
B. The rate of the tax shall be the maximum rate permitted under RCW 82.14.540.
C. 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, but shall be credited against the state’s share of the tax.
D. Funds collected under this subsection shall be used in accordance with RCW 82.14.540 (or as may be amended in the future) for acquiring, rehabilitating, or constructing affordable housing, which may include new units of affordable housing within an existing structure or facilities providing supportive housing services, or funding the operations and maintenance costs of new units of affordable or supportive housing.
E. The finance director shall report annually to the State Department of Commerce on the collection and use of the funds as required by RCW 82.14.540.
F. This additional sales or use tax shall expire 20 years after the date on which the tax is first imposed, unless further extended by amendment to RCW 82.14.540.
(Ord. No. 4341, § 1, 11-19-19)
3.16.036 Additional sales or use tax for housing and related services.
A. There is hereby imposed an additional sales or use tax as authorized by RCW 82.14.530 upon every taxable event, as defined in RCW 82.14.020, occurring within the city.
B. The rate of the tax shall be the maximum rate permitted under RCW 82.14.530 of 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.
C. 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.
D. Funds collected under this section shall be used in accordance with RCW 82.14.530 (or as may be amended in the future) for affordable housing and related services.
E. A minimum of 60 percent of the moneys collected under this section must be used for constructing affordable housing, which may include new units of affordable housing within an existing structure, facilities providing housing-related services constructing mental and behavioral health-related facilities, or funding the operations and maintenance costs of new units of affordable housing and facilities where housing-related programs are provided, or newly constructed evaluation and treatment centers. The remainder of the moneys collected under this section must be used for the operation, delivery, or evaluation of mental and behavioral health treatment programs and services or housing-related services. Moneys collected under this section may be used to offset reductions in state or federal funds for the purposes described in this section. No more than 10 percent of the moneys collected under this section may be used to supplant existing local funds.
F. The affordable housing and facilities providing housing-related programs may only be provided to persons within any of the following population groups whose income is at or below 60 percent of the median income of King County:
1. Persons with behavioral health disabilities;
2. Veterans;
3. Senior citizens;
4. Homeless, or at-risk of being homeless, families with children;
5. Unaccompanied homeless youth or young adults;
6. Persons with disabilities; or
7. Domestic violence survivors.
(Ord. No. 4370, § 1, 10-6-20)
3.16.037 Additional one-tenth of one percent sales or use tax for criminal justice purposes. Revised 10/25
A. Eligibility to impose new sales and use tax – Findings.
1. The Kent city council finds that the city, through its Kent police department, meets the requirements to receive a grant from the Local Law Enforcement Grant Program created within Laws of 2025, Ch. 350 Section 101, and codified at RCW 43.101.540, making the city of Kent eligible to impose the new one-tenth of one percent sales and use tax authorized under Laws of 2025, Ch. 350 Section 201, codified at RCW 82.14.345, for criminal justice purposes, having:
a. Issued and implemented policies and practices consistent with RCW 43.17.425 and 10.93.160, and the Office of the Attorney General’s Keep Washington Working Act guide, model policies, and training recommendations for state and local law enforcement agencies;
b. Participated in trainings of the Washington Criminal Justice Training Commission as required by RCW 43.101.455 and 36.28A.445;
c. Issued and implemented policies and practices regarding use of force and de-escalation tactics consistent with RCW 10.120.030 and the State Office of the Attorney General’s model policies, and all other model policies of the Washington Criminal Justice Training Commission and the State Attorney General’s Office regarding use of force for law enforcement, including, but not limited to, duty to intervene and training and use of canine teams;
d. Implemented use of force data collection and reporting consistent with Chapters 10.118 and 10.120 RCW when the program is operational, as confirmed by a notice from the State Office of the Attorney General to all police chiefs and sheriffs;
e. Issued and implemented policies and practices consistent with Chapters 7.105 and 9.41 RCW, and model policies and training of the Washington State Criminal Justice Training Commission addressing firearm relinquishment pursuant to court orders;
f. A 25 percent officer completion rate of the Washington State Criminal Justice Training Commission’s 40-hour crisis intervention team training;
g. A 100 percent officer compliance rate for those officers required to complete trauma-informed, gender-based violence interviewing, investigation, response, and case review training developed or approved by the Washington State Criminal Justice Training Commission pursuant to RCW 43.101.272 and 43.101.276, and if requested by the commission, participated in agency case reviews;
h. Received funding from a sales and use tax authorized pursuant to RCW 82.14.340;
i. A chief of police who is certified by the Washington Criminal Justice Training Commission, and who has not been convicted of a felony anywhere in the United States or under foreign law, or been convicted of a gross misdemeanor involving moral turpitude, dishonesty, fraud, or corruption; and
j. Issued and implemented policies and practices that prohibit volunteers who assist with agency work from enforcing criminal laws, other than for assistance with special event traffic and parking, including engaging in pursuits, detention, arrests, the use of force, or the use of deadly force; carrying or the use of firearms or other weapons; or the use of dogs to track people or animals other than for purposes of search and rescue; and that set forth the required supervision of volunteers, including that they must be clearly identifiable by the public as distinguishable from peace officers and any identifying insignia must be officially issued by the agency and only used when on duty.
2. The Kent city council also finds that the Kent police department submitted documentation to the Washington State Criminal Justice Training Commission substantiating the city of Kent’s qualification for imposition of the additional sales and use tax imposed under this section on July 28, 2025, including with that submittal the following additional information required under Law of 2025, Ch. 350 Section 101(5), and codified at RCW 43.101.540:
a. The total number of commissioned officers currently employed with the city of Kent police department;
b. The total number of specially commissioned officers currently employed with the city of Kent police department;
c. The total number of co-response teams established within the city of Kent and what staffing are included in each co-response team;
d. The total number of administrative staff currently employed with the city of Kent police department;
e. The number of officers on flexible work schedules within the city of Kent police department;
f. The average 911 response rate of the city of Kent police department over the 12-month period immediately preceding the month in which the city of Kent submitted documentation to the Washington State Criminal Justice Training Commission; and
g. The average case closure rate of the city of Kent police department over the 12-month period immediately preceding the month in which the city of Kent submitted documentation to the Washington State Criminal Justice Training Commission.
B. Additional sales and use tax for criminal justice purposes.
1. Tax imposed. Having found the city of Kent meets the qualification requirements as established by the state legislature, and to provide funding for criminal justice purposes as authorized by Laws of 2025, Ch. 350 Section 201, codified at RCW 82.14.345, the Kent city council hereby levies, fixes, and imposes on all taxable events within the city of Kent as defined in Chapter 82.08, 82.12, or 82.14 RCW an additional one-tenth of one percent sales and use tax, beginning on January 1, 2026.
2. Applicability of the tax. The tax shall be imposed upon and collected from those persons from whom sales tax or use tax is collected in accordance with Chapter 82.08 or 82.12 RCW, and shall be collected at the rate of 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.
3. Additional tax. The additional sales and use tax shall be in addition to all other existing sales and use taxes currently imposed by the city of Kent.
4. Use of tax. The revenue generated through imposition of this additional sales and use tax shall be dedicated and used by the city to create and fund new positions in Kent’s local criminal justice system through the hiring of additional commissioned and noncommissioned personnel in police and corrections, as well as personnel who perform prosecution and court services, and to expand the city’s contract public defense program.
(Ord. No. 4522, § 1, 9-16-25)
3.16.040 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050.
(Ord. No. 1651, § 4. Formerly Code 1986, § 3.02.030)
3.16.050 Inspection of records.
The city hereby consents to the inspection of such records of the city as are necessary to qualify the city for inspection of records of the State Department of Revenue pursuant to RCW 82.32.330.
(Ord. No. 1651, § 4. Formerly Code 1986, § 3.02.040)
State law reference(s) – Inspection of state records by the city, RCW 82.32.330.
3.16.060 Collection by state.
The mayor is authorized to enter into an agreement with the State Department of Revenue for the collection and administration of the tax imposed by this chapter.
(Ord. No. 1651, § 5. Formerly Code 1986, § 3.02.050)
State law reference(s) – Collection and administration by state, RCW 82.14.050.
3.16.070 Failure to collect or pay tax, penalty. Revised 10/25
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either directly or indirectly, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor.
(Ord. No. 1651, § 6. Formerly Code 1986, § 3.02.060)
State law reference(s) – Excise taxes authorized, RCW 35A.82.010 et seq.; state collected taxes, distribution, RCW 82.37.190; excise taxes, licenses and permits, RCW 35A.82.020; retail sales and use tax, RCW 82.14.010 et seq.; uniform rate requirement, RCW 35A.82.050, 35A.82.055; tax on telephone service, RCW 35A.82.060, 82.04.010 et seq.; ad valorem taxes, RCW 35A.84.010, 84.09.010 et seq., 84.12.010 et seq., 84.16.010 et seq., 84.20.010 et seq., 84.24.010 et seq., 84.36.010 et seq. through 84.69.010 et seq.; taxes levied for firefighters pension fund, RCW 41.16.060.