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HomeMy WebLinkAboutOrdinance 08-1003-05ce CI C5 It05 cS JrCc1T STATE OF WASHINGTON County ofJefferson In the Matter ofImposing a Sales and Use Tax Providing for the Administration and Collection Thereof For Providing New or Expanded Chemical Dependency or Mental Health Treatment Services and for the Operation ofNew or Expanded Therapeutic Court Programs as Provided in Ch 82 14460 RCW ORDINANCE NO 08 1003 05 WHEREAS substance use disorders are a serious and treatable health problem known to impact directly or indirectly as many as 60 ofAmericans and mental illness is a serious and treatable health problem known to directly occur in more than 19 million Americans the most serious and chronic conditions occurring in 3 to 5 ofthe population and WHEREAS approximately 50 ofindividuals with severe mental disorders are also substance abuse disordered and approximately 37 ofalcohol abusers and 53 ofdrug abusers are also affected by serious mental illness and WHEREAS individuals with co occurring disorders dually diagnosed mental illness and substance abuse disorders are at high risk for negative outcomes including hospitalization overdose violence legal problems home1essness victimization HIV infection and hepatitis and WHEREAS community children and youth are impacted by mental disorders substance use disorders and co occurring disorders both as the children of and as individuals with mental illness andor substance abuse disorders often with resulting negative impact on their health ability to learn home life and safety social behavior and emotional development with concomitant impacts on education juvenile justice child and family health and mental health service systems and WHEREAS services for individuals with co occurring disorders cost nearly twice as much as for clients with single disorders and non integrated parallel methods oftreatment have proven to be ineffective and WHEREAS treatment for individuals with co occurring substance use and mental illness requires specialized care to meet the unique and often opposing needs ofboth disorders and WHEREAS the Jefferson County Substance Abuse Advisory Board upon review of local state and national data and information identified the health social community and economic impact of alcohol and other drugs on Jefferson County and its citizens and the impact of mental disorders substance use disorders and co occurring disorders as a major public health and public safety problem in their October 2004 White Paper to the Jefferson County Board of County Commissioners and to the citizens ofJefferson County and Ordinance No 08 100 05 Imposing a Sales Use Tax for Providing a New orExpanded Chemical Dependency or MentalhTreatmentServIcesandfortheOperatIOnofNeworExpandedTherapeuticCourtProgramsasprovidedinCh8214460 W E AS the imp ct ofsubstance use disorders on the Jefferson County law and justicesystemISSIgnIficantaccountmgformorethan23oflawenforcementcallsintheCityandCountyandhalfoftheJeffersonCountyProsecutorscasesand WHEREAS Law and Justice system response to individuals with mental disorderssubstanceusedisordersandcooccurringdisordersrepresentsasignificantandcostlyproblemthroughoutWashingtonStatesomuchsothatthe2005WashingtonStateLegislaturepassedE2SSB5763anactrelatingtothecreationoftheomnibustreatmentofmentalandsubstanceabusedisordersinthebeliefthatidentificationandintegratedevidencebasedtreatmentofmentaldisorderssubstanceusedisordersandcooccurringdisordersiscriticaltosuccessfuloutcomes and recovery and WHEREAS Jefferson County citizens through their property taxes are paying for the cost ofmental disorders substance use disorders and co occurring disorders through funding of courts jails emergency medical technicians schools hospitals and law enforcement personnel and WHEREAS sales and use taxes are funding sources that affect citizens who do not own property in Jefferson County and apply as well to visitors to Jefferson County and thus would expand the potential revenue stream to address mental disorders substance use disorders and co occurring disorder treatment and WHEREAS therapeutic courts and integrated mental disorders substance use disorders and co occurring treatment programs utilizing evidence based best practices have been shown to have positive outcomes thus decreasing negative social health and fiscal impacts on individuals and communities and WHEREAS recognizing the health social community and economic impact ofmental disorders substance use disorders and co occurring disorders on Jefferson County citizens as significant and negative and desiring to achieve the goal ofsuccessful outcomes and recovery for individuals with mental disorders substance use disorders and co occurring disorders and WHEREAS Jefferson County has an aging population and older people consistently underuti1ize both mental health and substance abuse services and therefore suffer a disproportionate degree ofharm from these conditions and need special services and efforts to utilize services effectively and WHEREAS the Board ofCounty Commissioners recognize that successful outcomes and recovery for some citizens will be a prerequisite for becoming employable and entering the workforce and make it possible for employers to retain valuable experienced employees and Page 2 of 4 Ordinance No 08 100 05 Imposing a Sales Use Tax for Providing a New or Expanded Chemical Dependency or MentalhTreatmentServIcesandfortheOperatIonofNeworExpandedTherapeuticCourtProgramsasprovidedinCh8214460 WHEREAS RCW 82 14460 2 authorizes the County Legislative Authority toauthorizefixandimposeasalesandusetaxinadditiontoothertaxesauthorizedbylaw with aratenottoexceedonetenthofonepercentandRCW82144603providesthatmoniescollectedshallbeusedsolelyforthepurposeofprovidingneworexpandedchemicaldependencyormentalhealthtreatmentservicesandfortheoperationofneworexpandedtherapeuticcourtprograms WHEREAS RCW 82 14460 3 provides that if Jefferson County authorizes the tax asprovidedtheCountymayincludeanewandexpandedtherapeuticcourtfordependencyormentalhealthtreatmentproceedingsasacomponentofitsexistingDrugCourtprogrameffectiveJuly12005 NOW THEREFORE BE IT ORDAINED by the Board ofCounty Commissioners of Jefferson County Washington that Section 1 Tax Imposed There is hereby imposed by this ordinance a one tenth ofone percent sales and use tax as the case may be upon every taxable event as defined in Chapter 82 08 and 82 12 RCW occurring within Jefferson County 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 This tax shall be in addition to any other sales and use tax imposed by the State ofWashington andor Jefferson County Section 2 Applicability of Tax The rate oftax imposed by this ordinance shall be applied to the selling price in the case ofa sales tax or the value ofthe article used in the case ofa use tax Section 4 Administration and Collection The tax imposed by this ordinance shall be administered and collected in accordance with Chapter 82 14 050 The Chairman ofthe Board ofCounty Commissioners is hereby authorized to and directed to execute and contracts with the Washington State Department ofRevenue that may be necessary to provide for the administration or collection ofthe tax Section 5 Establishment of Chemical DependencvMental Health Pro2ram Fund There is hereby created the Chemical DependencyMenta1 Health Program Fund Monies collected pursuant to this ordinance shall be deposited in this fund by the Jefferson County Treasurer The fund balance may be invested by the Treasurer and any interest earned shall be deposited in this fund as well Page 3 of4 Ordinance No 08 1003 05 Imposing a Sales Use Tax for Providing a New or Expanded Chemical Dependency or MentalHealthTreatmentServicesandfortheOperationofNeworExpandedTherapeuticCourtProgramsasprovidedinCh8214 460RCW Section 6 Use of funds Monies deposited in such fund shall only be used solely for purposes as authorized by the laws ofthe State ofWashington including providing new or expandedchemicaldependencyormentalhealthtreatmentservicesandfortheoperation of new or expanded therapeutic court programs Monies collected under this section shall not be used to supplant existing funding for these programs Section 7 Administration ofFund The Fund shall be administered by the Board ofCounty Commissioners throughtheCountyAdministratorTheCountyAdministratorwiththehelpofthe Jefferson County Law and Justice Council the Substance Abuse Services AdvisoryBoardandJeffersonCountyPublicHealthisherebydirectedtoprepareasixyearspendingplanandanannualbudget Section 8 Effective Date This ordinance shall take effect July 1 2005 however the creation ofa therapeutic court as provided under Ch 26 12 RCW as a component ofthe County s existingDrugCourtprogramwillnotbecomeeffectiveuntilJuly12006 Section 9 Severability If any provision ofthis ordinance or its application to any person or circumstance is held invalid the remainder ofthis ordinance or the application ofthe provisions to other persons or circumstances in not affected 3 rd C LdayofCc r 2005 J e 1 1i fj JEFFERSON COUNTY BOARD OF COMMISSIONERS 1 jJ pm 4 4 U J ATTEST Ptfl 11IJ 1fY C Julie Matthes CMC Deputy Clerk ofthe Board Approved as to Form Prosecuting Attorney Page 4 of4