Chapter 3.11
CRIMINAL JUSTICE TAX
Sections:
3.11.005 Criminal justice tax.
3.11.010 Imposition of sale and use tax.
3.11.020 Local law enforcement eligibility criteria.
3.11.030 Collection, administration, reporting.
3.11.005 Criminal justice tax.
Pursuant to the authorization of RCW 82.14.030(2), there is hereby imposed an additional sales or use tax, as the case may be, upon every taxable event as defined in RCW 82.14.020, occurring within the City of SeaTac. The tax collected shall be used for the purpose of funding criminal justice programs and related purposes. (Ord. 25-1020 § 1 (Exh. A))
3.11.010 Imposition of sale and use tax.
A. To provide funding for criminal justice purposes as authorized by RCW 82.14.345, an additional one-tenth of one percent (0.1%) sales and use tax is hereby levied, fixed, and imposed on all taxable events within the City as defined in Chapter 82.08, 82.12, or 82.14 RCW beginning on January 1, 2026.
B. 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 (0.1%) of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax. The additional criminal justice sales and use tax shall be in addition to all other existing sales and use taxes authorized by law. (Ord. 25-1020 § 1 (Exh. A))
3.11.020 Local law enforcement eligibility criteria.
The City may impose the tax authorized under this chapter only if the City meets the requirements to receive a grant as prescribed and published by the Criminal Justice Training Commission consistent with RCW 82.14.345 and Chapter 43.101 RCW.
The City, through its law enforcement agency, the King County Sheriff’s Office, meets the requirements to receive a grant from the Local Law Enforcement Grant Program created through RCW 82.14.345, having:
A. Issued and implemented policies and practices consistent with RCW 10.93.160 and 43.17.425, 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 commission training as required by RCW 36.28A.445 and 43.101.455;
C. Issued and implemented policies and practices regarding use of force and de-escalation tactics consistent with RCW 10.120.030 and the Office of the Attorney General’s model policies, and all other commission and attorney general model policies 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 attorney general’s office to all police chiefs and sheriffs;
E. Issued and implemented policies and practices consistent with Chapters 7.105 and 9.41 RCW and the commission model policies and training addressing firearm relinquishment pursuant to court orders;
F. A twenty-five percent (25%) officer completion rate with the commission’s forty-eight (48) hour crisis intervention team training;
G. One hundred percent (100%) 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 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 sheriff who is certified by the 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 used only when on duty. (Ord. 25-1020 § 1 (Exh. A))
3.11.030 Collection, administration, reporting.
A. The proceeds from the tax imposed in this chapter shall be distributed to the City’s general fund and shall be used in a manner consistent with RCW 82.14.345 to support criminal justice purposes.
B. To the extent required by RCW 82.14.345, the City’s Finance Department shall, within one (1) calendar year of imposition of the tax and annually thereafter, make a report to the Association of Washington Cities on how the moneys received from the tax were expended. (Ord. 25-1020 § 1 (Exh. A))
3.11.040 Definitions.
For purposes of this chapter, the following definitions apply unless the context clearly requires otherwise:
“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:
1. 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;
2. Staffing adequate public defenders to provide appropriate defense for individuals;
3. Diversion programs;
4. Reentry work for inmates;
5. 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.
“Proceeds” means the principal amount of moneys raised by the sales and use tax authorized by this section and any interest earnings on the principal. (Ord. 25-1020 § 1 (Exh. A))