Chapter 3.85
ADDITIONAL SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE HOUSING
Sections:
3.85.010 Additional sales and use tax for affordable and supportive housing – Imposed.
3.85.030 Administration and collection.
3.85.010 Additional sales and use tax for affordable and supportive housing – Imposed.
There is hereby imposed an additional sales and use tax, as the case may be, as authorized by RCW 82.14.540, on all taxable events within the city of Normandy Park defined in RCW 82.14.020, as the same now exists or as hereafter amended or superseded. The tax shall be imposed upon and collected from those persons from whom the state retail sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW, respectively, but will be credited against the state’s share of the tax. Monies collected under this chapter shall be used solely for the purpose of acquiring, rehabilitating, or constructing affordable housing, which may include new units of affordable housing within an existing structure or facilities providing supportive housing services under RCW 71.24.385, or funding the operations and maintenance costs of new units of affordable or supportive housing, or for providing rental assistance to tenants, or for any other purpose authorized by RCW 82.14.540, as the same now exists or as hereafter amended or superseded. (Ord. 1004 § 1 (Exh. A), 2020).
3.85.020 Rate.
The rate of tax imposed by NPMC 3.85.010 shall be 0.0073 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. 1004 § 1 (Exh. A), 2020).
3.85.030 Administration and collection.
The administration and collection of the tax imposed by NPMC 3.85.010 shall be in accordance with the provisions of RCW 82.14.540, as the same now exists or as hereafter amended or superseded. (Ord. 1004 § 1 (Exh. A), 2020).
3.85.040 Reporting.
The city shall report annually to the Washington State Department of Commerce on the collection and use of the tax revenues. The report shall be in such form and contain such content as the Department of Commerce shall prescribe by rule. The city manager or designee shall prepare the annual report and provide a copy to the Normandy Park city council at the time the same is filed with the state. (Ord. 1004 § 1 (Exh. A), 2020).
3.85.050 Expiration of tax.
The tax imposed by NPMC 3.85.010 shall expire 20 years from the date on which the tax is first imposed. (Ord. 1004 § 1 (Exh. A), 2020).