HomeMy WebLinkAbout03-0113-25 TBD STATE OF WASHINGTON
COUNTY OF JEFFERSON
TRANSPORTATION BENEFIT DISTRICT
In the Matter of a Resolution Imposing a Sales
and Use Tax of One-Tenth of One Percent RESOLUTION NO. 03-0113-25 TBD
within the Boundaries of the Jefferson County
Transportation Benefit District for
Unincorporated Jefferson County for the
Purpose of Financing the Costs Associated
with Transportation Improvements In the
District as Authorized by RCW 36.73.065 and
RCW 82.14.0455.
WHEREAS, the Jefferson County Transportation Benefit District (JCTBD) for
unincorporated Jefferson County was established by Jefferson County Board of Commissioners
Ordinance No. 10-1216-24 on December 16, 2024, pursuant to Chapter 36.73, and codified as
Chapter 3.90 of the Jefferson County Code; and
WHEREAS, RCW 36.73.040(3)(a) authorizes transportation benefit districts to impose a
sales and use tax, subject to the provisions of RCW 36.73.065 and RCW 82.14.0455; and
WHEREAS,RCW 36.73.065(4)(a)(v)authorizes transportation benefit districts to impose
sales and use tax in accordance with RCW 82.14.0455 in an amount not exceeding one-tenth of
one percent (0.1%) for a period ten (10) years upon a majority vote of the governing body of the
district for the purpose of financing the transportation improvements of a district; and
WHEREAS, RCW 82.14.055(1) requires that a local sale and use tax change may take
effect(a)no sooner than seventy-five days after the department receives notice of the change and
(b) only on the first day of January, April, or July; and
WHEREAS, Jefferson County's Public Works Department has presented to the Jefferson
County Board of Commissioners on multiple occasions,most recently on September 23,2024,and
again on December 16,2024,regarding the need for additional funds necessary to maintain county
roads; and
WHEREAS, the JCTBD Board held a Special Meeting on Monday, January 6, 2025, and
discussed funding options available under RCW 36.73; and
WHEREAS, the JCTBD Board has carefully considered the financial needs required to
maintain county roads and the imposition of a one-tenth of one percent (0.1%) sales and use tax,
and has determined that the best interests of the district will be served by imposing this tax as
authorized by RCW 36.73.065(4)(a)(v) and RCW 82.14.0455;
NOW, THEREFORE, THE JEFFERSON COUNTY TRANSPORTATION
BENEFIT DISTRICT,WASHINGTON, HEREBY RESOLVE AS FOLLOWS:
Section 1. Whereas Clauses are Findings of Fact. The JCTBD hereby adopts the above"Whereas"
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clauses as Findings of Fact.
Section 2.Imposition of Additional Sales and Use Tax.As authorized by RCW 36.73.065(4)(a)(v),
as well as JCC 3.90.050, as written or hereafter amended, the additional one-tenth of one percent
sales and use tax is hereby established.
Section 3. Additional Sales and Use Tax:
A. Pursuant to RCW 36.73.065 and RCW 82.14.0455, there is hereby imposed an
additional sales and use tax to be collected from persons who are taxable by the
state under Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable
event within the district. The amount of the additional tax shall be one-tenth of one
percent (0.1%) of the selling price, in the case of the sales tax, or the value of the
article used, in the case of the use tax.
B. The tax imposed by this section shall apply for a period of ten(10) years from the
date the tax is first collected within the district and shall thereafter cease to be
imposed unless renewed with the affirmative vote of the voters voting at an election
or a majority vote of the JCTBD Board exercising its authority as the governing
body of the district.
C. The tax imposed by this Section shall be in addition to any other taxes authorized
by law, including but not limited to the sales and use taxes imposed under other
sections of the Jefferson County Code.
D. The revenues received from the tax imposed by this section shall be general
revenues of the JCTBD and shall be used for those transportation-related purposes
in accordance with RCW 36.73 and as set forth in Jefferson County Ordinance No.
10-1216-24 and JCC 3.90.060, as written or hereafter amended, or as otherwise
authorized by law.
E. The imposition of this tax shall remain authorized,and is not impacted by Jefferson
County's decision to assume the JCTBD at any point in the future pursuant to RCW
36.74.
Section 4. Duties of the Clerk and Finance Director. The JCTBD Clerk and the Finance Director
are hereby instructed to submit this Resolution to the Washington State Department of Revenue
and to request that the Department take all necessary steps to implement and collect the tax
imposed by this resolution as soon as possible.
Section 5. Severability. If any section, subsection, sentence,clause, or phrase of this resolution or
its application to any person or circumstance is held invalid,the remainder of this resolution or its
application to other persons or circumstances shall be fully valid and shall not be affected.
Section 6. SEPA Categorical Exemption. This resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800(19).
Section 7. Effective Date. This resolution shall take effect and be in full force immediately upon
approval and adoption by the JCTBD Board, subject to implementation of the tax is subject to
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RCW 82.14.055(1).
(SIGNATURES FOLLOW ON THE NEXT PAGE)
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ADOPTED and APPROVED this /3day o q n A , 2025.
JEFFERSON COUNTY TRANSPORTATION
SEAL: B i EFIT IISTRICT BOARD
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„,,,,, H our, Chair
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i 0Zm.Z": Gre�,t rothe � .r ember
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.'t,,0.o'• .•''� , 1.1r-TOO udley Nollette, Member
ATT�TEST: APPROVED AS TO FORM:
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641,61441 //345-- ..
Carolyn allaway, CMC /Date Philip C. Hunsucker, Date '/i3/26
Clerk of the Board Chief Civil Deputy Prosecuting Attorney
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