HomeMy WebLinkAboutOrder 01 01 83
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ORDER
IMPOSING A FIVE-TENTHS OF ONE PERCENT
SALES AND USE TAX
WHEREAS, the 47th Legislature of the State of Washington,
in Engrossed Senate Bill No. 4972 (RCW 82.14.030(2), authorized the
: impos'.tion of a sales and use tax by the counties of this state; and
\*IEREAS, the Board of Jefferson County Commissioners adopted
: and signed ~{esolution No. 87-82, on the 16th åay of August, 1982, im-
'posing the said tax, and so notifi,ed, thepub~i~ ~ in;th~ legal newspaper
of the County on August 18 and 25 ~"1982 to a'llOw the' public ample time
to petition against the imI?osifion thereof;,ànd
ý~i.EREAS, the reqúireà number of signatures were not obtained
on the petitions against th.e ·sai4 ,.t,ax; an.d. ' ;"
\\í:~EREAS, due to cU'Pr'ent -ecònomic cQnditloDs', the County is
,not receiving sufficient revenues to carryon the necessary business
of the County, and the additional tax is needed to balance the County
budget; now, therefore,
IT IS HEREBY ORDERED, by the Board of Jefferson County Com-
illissioners, that a sales and use tax in the amount of five-tenths (5/10)
, of one percent (1%) shall be imposed upon every taxable event, as
åefined in RCW Chapter 82, within the County of Jefferson, effective
as of January 1, 1983.
JEFFERSON COUNTY
BOARD OF COL1MISSIONERS
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ATTEST:
VOt 8 ~~.r.t· 02?72
Q
"W" ashington State Association
of Counties
AREA CODE 206
TELEPHONE 491·7100
6730 MARTIN WAY N.E.
OLYMPIA, WASHINGTON 98506
November 17, 1982
TO:
All Chairmen, County Commissions/Coun~lls, and
County Executives \ '. -
James A. Metcalf, Executive Director, W~A~~
'D~@~OWl~[D]
~ NOV 18 1982
FROM:
JEFFERSON COUNTY
BOARD Of COMMISSIONERS
\¡
You recently received a memorandum from Donald R. Burrows, Director of the
Department of Revenue, dated November 3rd reporting on the substance of an
Attorney General's opinion (AGO 1982, #13) dealing with the referendum
procedure in the local option revenue measure (Chapter 49, Laws of 1982,
1st Ex. Sess.). Based on that opinion, which concluded that the Legislature
meant an initiative procedure to accompany local ordinances levying the
taxes authorized in that statute rather than a limited referendum procedure,
the department enumerated six conditions for contracts to collect the sales
tax, if that option is chosen by a local government. One of those conditions,
number four, requested local jurisdictions currently imposing the tax to
amend their ordinances to provide for an initiative procedure rather than a
referendum. Director Burrows indicated that the department will work with
the Association of Washington Cities and the Washington State Association
of Counties to develop model language, and further indicated that the
amendments should be effective January 1st, 1983.
Since the Attorney General's opinion is in direct contradiction to the
understanding of those of us who drafted and lobbied the statute at hand
and since the long-range effect of the opinion would be to make the levying
of either the real estate excise tax or the sales tax vulnerable to repeal
by the citizens on an indefinite basis, rather than subject to repeal for a
limited period of time as is the traditional referendum approach, the
Association of Counties adopted a resolution at its fall legislative confer-
ence in Yakima last week (copy attached) indicating that the Association
would seek passage of legislation in the 1983 legislative session to clarify
this issue and to make definite the intent for a referendum as opposed to an
initiative.
Because we intend to seek introduction and early action on this measure in
order that there will be no confusion for any jurisdiction wishing to levy
a tax at the start of the second quarter (April 1st, 1983) and because we
already have some assurance from legislative leadership that they will
favorably consider such a proposal, I am suggesting that you delay amending
your local ordinances until such time as it appears we will be able to
Chairmen and Executives
November 17, 1982
Page 2
determine the feasibility of amending the statute. The Association will be
working with the department to see if we can obtain their concurrence in
this plan of action and eliminate the unnecessary confusion which will re-
sult from amending local ordinances across the state after taxes have been
put in place, plus eliminate the danger that a tax already enacted, its
revenue being counted on to balance the 1983 budget, could be repealed
before the statute can be changed.
It perhaps goes without saying that Attorney General's opinions, while
generally well-researched and given some weight in the legal community, are
nevertheless just that, opinions, and there has not been any court determin-
ation as to the meaning of Section 19 of Chapter 49. I remain optimistic and
hopeful that we will be able to clarify this confusion early in the 183
session and eliminate the need for either court suits or budget crises among
the various counties and cities in the state. If I may respond to any
questions concerning this issue, please do not hesitate to call.
JAM:smh
Enclosure
cc: Don Burrows, Director, Department of Revenue
Matthew J. Coyle, Deputy Director, Department of Revenue
Kent Swisher. Association of Washington Cities
'.
Resolution 11 8-82
IN THE MATTER OF REFERENDUM PROCEDURES AGAINST LOCAL OPTION TAXES AUTHORIZED
IN SB 4972.
WHEREAS, The Legislature, in passing Chapter 49, Laws of 1982, included a
referendum-type procedure against county and city imposed taxes authorized in
the act; and,
WHEREAS, The procedure referenced in the act is confusing and inconsistent;
and,
WHEREAS, Five counties have initiated referendum procedures in their
home rule charters which differ from that contained in Chapter 49; and,
WHEREAS, The differences, inconsistencies, and confusion may lead to
expensive court challenges over how the voters may place imposition of these
new taxes on the ballot;
NOW, THEREFORE, BE IT RESOLVED, That the Washington State Association of
Counties join with the Association of Wasþington Cities and the statels
Department of Revenue to pass an amendatory referendum section which clearly
and unifo~ly grants a referendum on these tax measures to the citizens of
Washington's counties and cities.
Legislative Steering Comm. action: Approved Oct. 28, 1982.
WSAC action: ~/Adopted November 12, 1982.