Chapter 3.34
ADDITIONAL SALES AND USE TAX
Sections:
3.34.025 Credit against state’s share of tax – Sales or use tax for affordable housing – Imposition.
3.34.026 Credit against state’s share of tax – Sales or use tax for affordable housing – Rate.
3.34.030 Administration and collection.
3.34.040 City records inspection.
3.34.060 Tax subject to special initiative procedures.
3.34.010 Imposed.
There is 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 or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. (Ord. 281 § 1, 1983).
3.34.020 Rate.
The rate of the tax imposed by YMC 3.34.010 is one-half of one 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 Thurston 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 section, Thurston County shall receive 15 percent of the tax imposed by YMC 3.34.010; and provided further, that during such period as there is in effect a sales or use tax imposed by Thurston County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session, at a rate which is less than the rate imposed by this section, Thurston County shall receive from the tax imposed by YMC 3.34.010 that amount of revenues equal to 15 percent of the rate of the tax imposed by Thurston County under Section 17(2), Chapter 49, Laws of 1982, First Extraordinary Session. (Ord. 281 § 2, 1983).
3.34.025 Credit against state’s share of tax – Sales or use tax for affordable housing – Imposition.
There is imposed an additional sales or use tax, as the case may be, separate and apart from the tax referred to in YMC 3.32.010, 3.32.020, 3.34.010, and 3.34.020, as authorized by RCW 82.14.540, upon every taxable event, as defined in RCW 82.14.020, occurring in 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 Chapters 18.08 and 82.12 RCW but will be credited against the state’s share of the tax. Moneys collected under this section must be used solely as required by RCW 82.14.540 and as hereinafter amended, 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 operation and maintenance of new units of affordable housing or supportive housing for providing rental assistance to tenants. (Ord. 1063 § 1, 2020).
3.34.026 Credit against state’s share of tax – Sales or use tax for affordable housing – Rate.
The rate of the tax imposed by YMC 3.34.025 shall be .0073 percent of the selling price or value of the article used, as the case may be. (Ord. 1063 § 2, 2020).
3.34.030 Administration and collection.
The administration and collection of the tax imposed by YMC 3.34.010 shall be in accordance with the provisions of RCW 82.14.050, and the administration and collection of the sales or use tax imposed by YMC 3.34.025 shall be in accordance with the provisions of RCW 82.14.540. (Ord. 1063 § 3, 2020; Ord. 281 § 3, 1983).
3.34.035 Distribution.
City council shall, after review and recommendation from the finance committee, disburse funds to support affordable housing projects. The finance committee shall review requests for funding for projects that:
A. Are used for (1) 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; (2) funding the operations and maintenance costs of new units of affordable or supportive housing; or (3) for providing rental assistance to tenants.
B. The housing and services provided under YMC 3.34.025 may only be provided to persons whose income is at or below 60 percent of the median income of the county.
C. In determining the use of funds under YMC 3.90.010, the city must consider the income of the individuals and families to be served, the leveraging of the resources made available under YMC 3.34.025, and the housing needs within the city. (Ord. 1063 § 4, 2020).
3.34.040 City records inspection.
The city consents to the inspection of such of its records as are necessary and proper to qualify the city for inspection of the records of the State Department of Revenue, pursuant to RCW 82.32.330. (Ord. 281 § 4, 1983).
3.34.050 Contract with state.
Repealed by Ord. 1063. (Ord. 281 § 5, 1983).
3.34.060 Tax subject to special initiative procedures.
The ordinance codified in this chapter shall be subject to a special initiative proposing that the tax imposed by this chapter be changed or repealed as provided by Chapter 49, Laws of 1982, First Extraordinary Session. The number of registered voters needed to sign a petition for such special initiative shall be 15 percent of the total number of persons listed as registered voters within the city on the day of the last preceding general election. If a special initiative petition is filed with the city council, the operation of this chapter shall not be suspended pending a determination by the city council or voter approval of the special initiative, and the tax imposed by this chapter shall be collected until each special initiative is approved by the city council or the voters of the city. The procedures for initiative upon petition contained in RCW 35A.11.100 shall apply to any such special initiative petition. (Ord. 281 § 6, 1983).
3.34.070 Violation – Penalty.
Any seller who fails or refuses to collect the tax imposed by this chapter with the intent of violating the provisions of this chapter or gaining some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax imposed by this chapter, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $500.00 or imprisoned for not more than six months, or sentenced to both such fine and imprisonment. Each such failure or refusal shall constitute a separate offense. (Ord. 281 § 7, 1983).