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HomeMy WebLinkAbout09 0913 93 ðt!: 4u JJ. ' '-- J.wc4 : ) ~:t ~9~/~'~fJ L.¡.1. Sn.u.i .fJP ~"Yy ,p.1.r. JEFFERSON COUNTY State of Washington ORDINANCE NO. 09-0913-93 ORDINANCE IMPOSING ADDITIONAL SALES AND USE TAX FOR CRIMINAL JUSTICE FUNDING WHEREAS, Ch. 21, Laws of Washington, sp. sess. (ESSB 5521) as passed by the 53rd Legislature during the 1993 First Special Session, and signed by the Governor of the State of Washington on May 28, 1993, authorizes the imposition of a Sales and Use Tax by the legislative authority of any county for the purpose of funding the criminal justice system, and; WHEREAS, adequate funding of the criminal justice system is necessary for the protection of the public health, welfare and safety, and; WHEREAS, without additional revenue, Jefferson County will be either unable to continue to fund criminal justice services at its existing level or will be required to shift funds from other important governmental services into criminal justice funding merely to maintain the current level of protection, now, therefore, BE IT HEREBY ORDAINED, SECTION 1 TAX IMPOSED There is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined by RCW 82.14.020(8), occurring within the County of Jefferson. The tax shall be imposed upon and collected from those persons from whom the State Sales or Use Tax is collected pursuant to RCW 82.08 and RCW 82.12. The tax herein levied and imposed shall be additional to any tax imposed or levied under any law or ordinance. SECTION 2 RATE OF TAX The rate of the tax imposed by this ordinance shall be one-tenth (l/lOth) of one percent (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). SECTION 3 USE OF FUNDS Monies received from the tax imposed herein shall be expended exclusively for criminal justice purposes and shall not be used to replace or supplant existing funding. Criminal justice purposes are defined as activities that substantially assist the criminal justice system. For the purposes of this section the term "existing funding" is defined as calendar year 1989 actual operating expenditures for criminal justice purposes. Page 1 of 3 VOL 1.9 fM;~ 00 '-239 '- 09-0913-93 , Add" I S I d U T Ordinance No. -; Imposlllg Itlona a es an se ax for Criminal Justice Funding (a) (b) (c) (d) SECTION 4 ADMINISTRATION AND COLLECTION The tax levied and imposed herein shall be administered and collected pursuant to the provisions of chapters 82,03, 82,08, 82.12, 82.14, and 82.32 RCW, and the rules and regulations promulgated by the Department of Revenue pursuant to their authority under those chapters as the same exist or are hereafter amended, and the same are hereby adopted and shall apply with respect to the administration and collection of this tax. The Department of Revenue of the State of Washington is hereby authorized as provided in RCW 82.14.050 to collect and administer the tax imposed herein. The Chairman of the Board of County Commissioners of Jefferson County is hereby authorized to execute a contract, on behalf of Jefferson County, with the Department of Revenue for the administration and collection of the tax upon the standard form of such contract as provided by the Department of Revenue. The Department of Revenue is hereby empowered, on behalf of Jefferson County, to prescribe such special forms and reporting procedures in the administration and collection of the tax imposed herein as the department may deem necessary. SECfION 5 CONSENT' TO INSPECTION OF RECORDS Jefferson County hereby consents to the inspection of such records as deemed necessary by the Washington Department of Revenue pursuant to RCW 82.32. SECfION 6 REPEAL BY REFERENDUM The tax imposed herein is subject to repeal by referendum pursuant to RCW 82.14.036. The referendum procedure provided for in RCW 82.14.036 is the exclusive method for subjecting the sales and use tax to a referendum vote. The referendum procedure must be initiated by the filing of a referendum petition to repeal the tax imposed herein with the Jefferson County Auditor within seven (7) days of the passage of this ordinance. SECfION 7 PENALTY FOR VIOLATION Any person violating or failing to comply with any of the provisions of this ordinance or any rule or regulation adopted hereunder or by reference herein shall be guilty of a misdemeanor. The aforesaid penalty shall be in addition to any other penalties provided for in RCW 82.08 and RCW 82.14. SECfION 8 EFFECTIVE DATE The tax imposed by this ordinance shall take effect on October 1, 1993, or in the event that this ordinance is subject to referendum election as provided by RCW 82.14.036, on the first day of the second calendar month following certification of the election approving the ordinance. Page 2 of 3 vat 19 rAf,~ 00 1240 '- 09-0913-93 Ordinance No. -; Imposing Additional Sales and Use Tax for Criminal Justice Funding SECTION 9 CITY SALES AND USE TAX CREDIT There shall be allowed against the tax imposed herein a credit for the full amount of any city sales or use tax imposed under Chapter 21, Laws of 1993, First Special Session, upon the same taxable event up to the amount of the tax imposed herein by Jefferson County. SECTION 10 SEVERABILITY If any provision of this ordinance or its application to any person or circumstance, is held invalid, the remainder of this ordinance or the application of the provision to other persons or circumstances shall not be affected. SEAL: ' ß Glen Runtingford, Mem APPROVED AS TO FORM: "_.._-~ ~ oe=;...... - Mark Ruth, Prosecuting Attorney Page 3 of 3 ','01- 1 9 ~,~r,; 001 241 ',-, ",' r._, r"/' r¡, -) .~, - ¡' - '~(,L "::;'j~=-.l ¡;I.~ ,..----.. -' I' '1, '"'. f.#..','"." ,"{-t., I\'~' Jf",,>. ,~lJJ' ~~Jl1 :",~j~1' (;::~.!~",~i'~'-', '., 'r I~[": ~'I,. ,;-.~t." ~~~~-¿~. ~~ ~~ JEFFERSON COUNTY COURTHOUSE NATIONAL HISTORIC SITE PORT TOWNSEND, WASHINGTON Jefferson County Board of County Commissioners P.O. Box 1220 Port Townsend, Washington 98368 Phone (206) 385-9100. 1.800.831.2678 ROBERT H. HINTON, DISTRICT 1 GLEN HUNTINGFORD, DISTRICT 2 RICHARD E. WOJT, DISTRICT 3 September 21, 1993 Ms. Karen Oakes Washington State Department of Revenue General Administration Building, AX-02 Olympia, W A 98504 Re: ORDINANCE NO. 09-0913-93 imposing an additional one tenth of one percent sales and use tax in Jefferson County for criminal justice funding Dear Ms. Oakes, Per your conversation with Mary Baldridge from the Jefferson County Auditor's Office, I have attached a copy of the Ordinance passed by Jefferson County to impose the 1/10th of one percent local option sales tax for criminal justice funding. This letter is to inform you that seven days have passed since the approval of this Ordinance and no referendum petition has been filed, pursuant to RCW 82.14.036. The ordinance has an effective date of October 1, 1993, however, the County departments understand that you will not be able to implement the necessary procedures for collection of the taxes on that date. We will be sure to provide advance notification to your department of any future sales tax increase proposed by the County. Thank you for your help and understanding in this matter. Sincerely, rY M1la;f! A jJ ~ Lorna L. Delaney ~ ~ . - G Clerk of the Board LLD/ld cc: J.e. Auditor encl. '_VOL 1 "h 0 0 1 ~ rM,~~242 .. t.,,1 100% Recycled Paper MARY E, GABOURY, COUNTY AUDITOR OFFICE OF THE JEFFERSON COUNTY AUDITOR P,O. BOX 563, COURTHOUSE, PORTWWNSEND, WA 98368 (206) 385-9118 Memorandum TO: Lorna Delaney, Comnrissioner's Office ~ . FROM: Mary Baldridge, Auditor's Office \..~~ DATE: September 16, 1993 " SUBJ: Implementation of the 1 % Sales Tax Increase ****************************** Three telephone calls and two transfers later, I was finally able to get information on notifying the State of Washington regarding changes in local sales tax. Karen Oakes, from the Department of Revenue indicated to me that normally, the State prefers as much notice as possible before we change our local sales tax. She said that it takes approximately 45 days for the State to notify the taxpayers of any changes, and that we may not see any of the additional collections until November. In order for them to initiate any change, they need to following: ~ A copy of the signed Ordinance ordering the change and it's effective date. ~ A letter from Jefferson County stating that no referendum petition was filed. Ms. Oakes would like to get the ball rolling as soon as possible and asked the information to be faxed to her at (206) 753-3319 ATIENTION: Karen Oakes. A new contract will be made up and sent to us to sign in the next few weeks, -, t~'!l ¡U ~~u- JL1243 Accounting 385-9121 Elections 385-9119 Licensing 385-9115 Recording 385-9116 FAX 385-9195 ¿htJtV ~ øø.' /}/~ fñ) ~ œ ~ ß \1JŒ m; Ull SEP 2 3 1993 ~ / STATE OF WASHINGTON DEPARTMENT OF REVENUE P,O. Box 47450 . Olympia, Washington 98504-7450 . (206) 753-5540 . FAX (206) 586-5543 September 17, 1993 ~~ary Baldridge Chief Accountant Jefferson County PO Box 563 Port Townsend, WA Auditor's Office 98363 Dear Mary Baldridge, This letter is to confirm our mutual understanding of the imposition of the Criminal Justice Tax for Jefferson County to be effective November L 1993. To allow enough time for the Department to have in place the yar~cus necessary computer programming changes and provide sufficient time to notify all businesses impacted by such changes the Department needs 45 days advance notice of any changes affecting the retail sales tax. You also mentioned you would contact the local news media/newspapers to inform businesses of the November 1, 1993 effective date. One article has already been released stating the new rate would go into effect October 1, 1993 in error- I appreciate your help and understanding in this matter and look forward to working with Jefferson County in the future. Sincerely, :T~ í?~ John Ryser Local Sales/Use Tax Supervisor Taxpayer Account Administration (206) 753-6523 VOL J 9 ~Ar,;: DO 1244 ~" 0 --'-'.-- " -~ J-l)~(n ~ ;t> - If"'?3 AGREEMENT FOR STATE ADMINISTRATION OF LOCAL SALES AND USE TAX THIS AGREEMENT, made and entered into by and between Island County and the state of Washington, Department of Revenue, WITNESSETH: WHEREAS The Legislature of the State of Washington has by chapter 21, L~WS of 1993, sp. sess. added a new section to RCW 82.14, authorizing certain counties to impose a local sales and use tax to be expended exclusively for criminal justice purposes, and WHEREAS it is provided in RCW 82.14.050 that any city or county imposing a saíes and use tax by ordinance or resolution shall contract with the Department for the administration and collection of said taxes, and WHEREAS, the County has by resolution or ordinance, copy attached hereto, elected to fix and impose a sales and use tax commencing November 1, 1993 and to contract with the Department for collection of the tax; NOW, THEREFORE, pursuant to RCW 82.14.050, the parties hereto agree as follows: 1. The Department shall exclusively perform all functions incident to the administration and collection of the taxes imposed by said ordinance or resolution, other than criminal prosecutions. 2. The Department shall retain from the taxes so collected the amount of one and one half per cent (1.5%) thereof as expenses of administration and collection. 3. The remainder of said taxes so collected shall be deposited by the Department in the Local Sales and Use Tax Revolving Fund under the custody of the State Treasurer and shall be distributed as provided in RCW 82.14 and all other appropriate statutes. 4. In carrying out its administration and collection duties hereunder, the Department shall, insofar as the same are applicable, apply the administrative provisions contained in chapters 82.03, 82.08, 82.12, 82.32 RCW and the Department's rules and regulations promulgated pursuant to RCW 82.08.060 and 82.32.300, as the same exist or may hereafter be amended. The Department shall adopt additional rules and regulations, in accordance with the State Administrative Procedure Act to facilitate the administration and collection of the local' taxes as it may deem necessary or desirable. VOL 1. 9 rM,' 00 .1245 - . 5. 10. The Department shall perform its duties hereunder so that as far as possible the local sales and use tax adopted and levied by the County shall be administered and collected uniformly with the state's sales and use taxes and with other local sales and use taxes. 6. The County shall have the right from time to time to examine the records of the Department as they concern the taxpayers subject to the aforementioned ordinance. 7. To the extent that information available to the Department is not sufficient to determine the proper allocation of any amount of the local sales and use taxes, allocation shall be made in accordance with ratios reflected in the distribution of other amounts of local sales and use taxes to those recipients, any of which the department determines might be entitled to the allocation if sufficient information were available. 8. The allocation of local sales and use tax collections will be made by the Department to the state Treasurer within thirty (30) days after the close of the first monthly period for which the tax is imposed and thereafter on a monthly basis. 9. All refunds and credits for local sales and use taxes made by the Department shall be charged to the county. This agreement shall take effect November 1, 1993 and shall thereafter be automatically renewed on December 31 of each year unless one of the parties gives written notice of termination on or before November 1 of each such year. state of Washington Department of Revenue By: ~ V\~~ ~ 4-t::. ..f-o ~ " ~ -t'-\..~ k ~~. ~ -::k~v-- ~ ~ ~ '-*' ( p~~~ ~ A-~( VOl. 1. 9 rM,' 00 Í-246 STATE OF WASHINGTON DEPARTMENT OF REVENUE nY-t l;:; ¡~:' ¡ p.o. Box 47450 . Olympia, Washington 98504.7450 . (206) 753.5540 . FA~~~2Ó6';S8¿-S543 tJ \:~ OCT 1 il 1993 October 7, 1993 Jefferson County Board of County Commissioners P.O. Box 1220 Port Townsend WA 98368 Dear county Commissioners: Enclosed are two copies of the agreement for state administration and collection of additional local sales and use tax that will be collected effective November 1, 1993. Please have the Board of Jefferson county Commissioners or designated individual, sign both copies of the agreement. One copy of the agreement should be returned to me at the address listed below. One copy should be retained by you to attach to the appropriate resolution for your records. Sincerely, :r~If~ Local Sales and Use Tax supervisor Taxpayer Account Administration (206) 753-6523 Department of Revenue PO Box 47476 olympia, WA 98504-7476 JPR:ky Enclosures VOL I 9 fAr,' 00 :1247 ~"