Chapter 3.26
SALES AND USE TAX – PUBLIC FACILITIES
Sections:
3.26.030 Deduction from state tax.
3.26.050 Establishing a fund for the tax proceeds – Purpose.
3.26.055 Distribution of revenues from public facilities improvement fund.
3.26.070 Effective date and duration.
3.26.010 Tax imposed.
The sales and use tax provided for in RCW 82.14.370(1) is hereby imposed which is in addition to other taxes authorized by law and shall be collected from those persons who are taxable by the state under Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the territory. All terms defined in Chapters 82.14 and 82.12 RCW, including the definitions of “rural county” and “public facilities” as defined in RCW 82.14.370, shall apply to this chapter. (Ord. 3-2001 § 1; Ord. 8-1999)
3.26.020 Tax rate.
The rate of the tax shall be nine one-hundredths of one percent of the selling price in the case of a sales tax or value of the article used in case of a use tax. (Ord. 30-2007 § 1; Ord. 8-1999)
3.26.030 Deduction from state tax.
As provided by RCW 82.14.370(2), the tax imposed under SJCC 3.26.010 shall be deducted from the amount of tax otherwise required to be collected or paid over to the Washington State Department of Revenue under Chapter 82.08 or 82.12 RCW. (Ord. 8-1999)
3.26.040 Collection.
The Department of Revenue shall perform the collection of such tax on behalf of the County at no cost to the County. The County administrator is authorized and directed to execute any contracts with the Department of Revenue that may be necessary to provide for the administration or collection of the tax. (Ord. 30-2007 § 2; Ord. 8-1999)
3.26.050 Establishing a fund for the tax proceeds – Purpose.
The moneys collected under this chapter shall be forwarded to the San Juan County treasurer for deposit into the County treasury in a special revenue fund which is hereby created and hereafter recognized as the San Juan County public facilities improvement fund for financing public facilities in San Juan County. (Ord. 8-1999)
3.26.055 Distribution of revenues from public facilities improvement fund.
A. The County council has the sole authority to determine how the public facilities improvement funds are allocated. The public facilities improvement fund may only be used for those projects which meet the requirements of RCW 82.14.370.
B. Prior to making distributions from the public facilities improvement fund, the County council shall hold a public hearing and provide notice of the hearing and the proposed allocation plan to the public including the town of Friday Harbor, port districts within the County, and the economic development council.
C. The County auditor is authorized and directed to administer the public facilities improvement fund. The auditor shall account for all revenue, and deposit such revenue with the treasurer as provided in SJCC 3.26.050. The auditor shall pay out such revenue in the manner provided in subsection (D) of this section on forms provided by the auditor. Grantees shall make an annual accounting to the auditor of expenditures of grant funds.
D. On or before February 1st of each year, the auditor shall calculate the deposits to the public facilities fund made between January 1st and December 31st of the previous year, and allocate the amount so deposited to be paid out as follows:
1. At least 25 percent of the yearly revenue shall be awarded to the town of Friday Harbor on the condition that the town of Friday Harbor use the money on projects selected by the town and consistent with RCW 82.14.370. The exact percentage shall be set by resolution of the County council. The town shall provide an accounting of the expenditure of the funds to the auditor in accordance with state law.
2. The funds shall remain in the public facilities improvement fund general account to be available for grants or revolving loans to public or private entities as permitted by law, or to pay general obligation bonds issued for the purpose of financing public facilities subject to the restrictions of RCW 82.14.370. These distributions shall be approved by motion of the County council.
E. In addition to other uses permitted by RCW 82.14.370, at least $15,000 of the annual revenue shall be awarded to the entity that serves as the County’s associate development organization to finance personnel to carry out the purposes of the organization. (Ord. 50-2007 § 1; Ord. 5-2004 § 1; Ord. 3-2001 § 2)
3.26.060 Filing officer.
For purposes of referendum under RCW 82.14.036, to the extent that such procedure may be held to apply to this chapter, the filing officer shall be the San Juan County auditor. (Ord. 8-1999)
3.26.070 Effective date and duration.
The sales and use tax authorized in SJCC 3.26.020 shall become effective January 1, 2000, and shall remain in effect for a period of 25 years after any tax is imposed under this chapter. (Ord. 8-1999)
3.26.080 Severabililty.
If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of the chapter or the application of the provision to other persons or circumstances is not affected. (Ord. 8-1999)