HomeMy WebLinkAboutCONSENT Resolution re TBD Fund JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
CONSENT AGENDA REQUEST
TO: Board of County Commissioners
Mark McCauley, County Administrator
FROM: Judy Shepherd, Finance Director
DATE: May 12,2025
SUBJECT: Establish Transportation Benefit District, Fund 182 (JCTBD)
STATEMENT OF ISSUE:
Jefferson County approved Ordinance No. 10-1216.24 on December 16,2024, establishing the Jefferson
County Transportation Benefit District (JCTBD) for unincorporated Jefferson County pursuant to RCW
Chapter 36.73.
January 13, 2025,the JCTBD Board by a majority vote approved and adopted Resolution No. 03- 0113-25
imposing an a one-tenth of one percent sales and use tax pursuant to RCW 36. 73. 065(4) (a) (v)and RCW
82.14.0455 and Resolution No. 04-0113-25 imposing an annual vehicle fee pursuant to RCW 36.73. 065(4)
(a)(1)and RCW 82.80. 140.
Following a public hearing Jefferson County then approved Ordinance No. 01-0210-25 on February 10,
2025,authorizing the Board of Commissioners to assume the rights, powers, functions, and obligations of
the JCTBD.
ANALYSIS:
A separate fund is required to be setup to record the revenue per Resolution No. 03-0113-25, imposing a
one-tenth of one percent sales and use tax, and Resolution No. 04-113-25, imposing an annual vehicle fee.
FISCAL IMPACT:
Establish a new fund, 182 Jeff Co Transportation Benefit District. This fund doesn't require working capital
and therefore will have a working capital reserve requirement of$0.00 (zero).
The sales tax will be collected by Washington State Department of Revenue and remitted monthly to the
Jefferson County Treasurer for deposit to fund 182. The vehicle fees collected will follow the established
protocol by WA Department of Licensing and will be received and allocated also by the Treasurer. The funds
shall be invested by the Treasurer and the interest earnings will be deposited into the same, Fund 182.
Oversight of the fund will be provided by the Director of Public Works in collaboration with the Board of
County Commissioners. Annually, a report will be made to the Board of County Commissioners of these
assigned projects that used the funds.
RECOMMENDATION:
Approve the attached resolution establishing Fund 182.
REVIEWED BY:
Mark McCauley, County Administra or Date
STATE OF WASHINGTON
County of Jefferson
In the Matter of Establishing a New Fund for
Jeff Co Transportation Benefit District RESOLUTION NO.
(JCTBD),Fund 182,With Budget Authority
WHEREAS, Jefferson County approved Ordinance No. 10-1216-24 on December 16,
2024, establishing the Jefferson County Transportation Benefit District(JCTBD) for
unincorporated Jefferson County pursuant to RCW Chapter 36.73; and
WHEREAS, January 13, 2025,the JCTBD Board by a majority vote approved and
adopted Resolution No. 03-0113-25 imposing an a one-tenth of one percent sales and use tax
pursuant to RCW 36.73.065(4)(a)(v) and RCW 82.14.0455 and Resolution No. 04-0113-25
imposing an annual vehicle fee pursuant to RCW 36.73.065(4)(a)(1) and RCW 82.80.140;and
WHEREAS, following a public hearing Jefferson County then approved Ordinance No.
01-0210-25 on February 10, 2025, authorizing the Board of County Commissioners to assume
the rights,powers, functions, and obligations of the JCTBD;
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF JEFFERSON COUNTY,STATE OF WASHINGTON.
Section 1. Whereas Clauses Adopted as Findings of Fact. The Jefferson County Board of
Commissioners hereby adopts the above "Whereas"clauses as Finding*of Fact.
Section 2. Purpose. The purpose of this resolution is to establish a new fund, Fund 182 Jeff
Co Transportation Benefit District(JCTBD), its operation and budget. The resolution:
1. Establishes Fund 182,Jeff Co Transportation Benefit District(JCTBD).
2. Establishes budget authority for this fund with $700,000 each for revenue and
expenditures.
3. Fund balance may be invested at the discretion of the Jeff Co Treasurer and
interest earned will be received by Fund 182.
4. The fund will be governed by the Director of Public Works in collaboration with
the Board of County Commissioners.
5. The fund will not require working capital reserve.
Section 3. Severability. If any section, subsection, sentence, clause,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 4. Effective Date. This resolution is effective upon adoption.
Section 5. SEPA Categorical Exemption. This resolution is categorically exempt from the State
Environmental Policy Act under WAC 197-11-800(19).
(SIGNATURES FOLLOW ON THE NEXT PAGE)
APPROVED this day of May,2025.
JEFFERSON COUNTY BOARD OF
SEAL: COUNTY COMMISSIONERS
Heidi Eisenhour, Chair
Greg Brotherton, Member
Heather Dudley-Nollette, Member
ATTEST: APPROVED AS TO FORM:
Carolyn Gallaway, CMC Date Philip C. Hunsucker, Date
Clerk of the Board Chief Civil Deputy Prosecuting Attorney
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