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STATE OF WASHINGTON
County of Jefferson
In the Matter of Imposing a Distressed
County Sales and Use Tax; providing for
the administration and collection thereof;
and establishing a Distressed Area Flmd
ORDINANCE NO 01-0504-98
WHEREAS, the Washington State Legislature adopted chapter 366, Laws of 1997,
to support economic development in rural areas; and,
WHEREAS, the Washington State Legislature's intent by adopting Chapter 366,
Laws of 1997, is to assist distressed areas in their ongoing efforts to address difficult economic
problems by providing a comprehensive and significant array of economic tools; and,
WHER.h-AS, Jefferson COlmty has experienced unemployment that exceeds
Washington State averages by an amount that qualifies Jefferson County as a distressed county
pursuant to Ch. 82.14.370(5) RCW; and,
WHEREAS, Ch. 82.14.370(1) RCW provides for distressed counties to impose a
sales and use tax in addition to other taxes authorized by law with a rate not to exceed 0.04
percent; and,
WHEREAS, Ch. 82.14.370(4) RCW limits imposition of this tax to a maximum of
twenty-five years; and,
WHEREAS, Ch. 82.14.370(2) RCW provides that imposition of this tax is credited
against the Washington State portion of the sales and use tax, thus will not increase the overall
sales and use tax rate for citizens of Jefferson County; and,
WHEREAS, Ch. 82.14.370(3) provides that monies collected shall only be used
for the purpose of financing public facilities; and,
WHEREAS, Economic growth in Jefferson County depends on expansion of
public facilities.
NOW, THEREFORE, BE IT ORDAINED, by the Board of County Commissioners
of Jefferson County, Washington, that:
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01-0504-98
Ordinance No. Imposing a Distressed County Sales and Use Tax
Section 1: Tax Imposed.
There is hereby imposed by this ordinance a distressed county sales and use tax,
as the case may be, upon every taxable event, as derIDed in Chapter 82.14 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 other sales and
use tax imposed by Jefferson County.
Section 2: Rate of Tax.
The rate oftax imposed by this ordinance shall be 0.04 percent of the selling
price in the case of a sales tax or the value of the article used in the case of a use
tax.
Section 3: Credit Provision.
The tax imposed by this ordinance shall be credited against the amount of sales or
use tax due to the state upon the same taxable event under Chapter 82.08 or 82.12
RCW.
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 of the Board of County
Commissioners is hereby authorized to and directed to execute contracts with the
Washington State Department of Revenue that may be necessary to provide for
the administration or collection of the tax.
Section 5: Establishment of Distressed County Public Facilities Fund.
There is hereby created the Distressed County Public Facilities 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 the fund as well.
Section 6. Use of funds.
Monies deposited in such fl.llld shall only be used for purposes as authorized by
the laws ofthe State of Washington, including but not limited to, the cost of
acquisition or operation of public facilities or to payor secure the payment of all
or any portion of general obligation bonds or revenue bonds issued for such
purposes.
Section 7. Administration of Fund.
The Distressed County Public Facilities Fund shall be administered by the Board
of County Commissioners through the Director of Public Services. The Director
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01-0504-98
Ordinance No, Imposing a Distressed County Sales and Use Tax
of Public Services is hereby directed to prepare a six-year spending plan and an
annual budget. The six-year plan shall provide for all public agencies in Jefferson
County to submit requests for funding of public facilities.
Section 8. Effective Date and Expiration Date.
This ordinance shall take effect July 1, 1998 and shall expire June 30, 2023.
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 circwnstances in not affected.
CI1....,
APPROVED AND ADOPTED this 1- dAy of ~ 1991.-
JEFFERSON COUNTY
BOARD OF COMMISSION
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SEAL:
ATTEST:
cÝ~a fiæ""'. /
Lorna Delaney, CMC ~
Clerk of the Board
D~¥
A"ï![ [O;': ,
Jefferson County~Prosecuting Attorney
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