H-3851.1 _______________________________________________
HOUSE BILL 2418
_______________________________________________
State of Washington 54th Legislature 1996 Regular Session
By Representatives Delvin, Hankins and Robertson
Read first time 01/10/96. Referred to Committee on Law & Justice.
AN ACT Relating to the local option sales and use tax for criminal justice purposes; and amending RCW 82.14.340.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.14.340 and 1995 c 309 s 1 are each amended to read as follows:
The legislative authority of any county may fix and impose a sales and use tax in accordance with the terms of this chapter, provided that such sales and use tax is subject to repeal by referendum, using the procedures provided in RCW 82.14.036. The referendum procedure provided in RCW 82.14.036 is the exclusive method for subjecting any county sales and use tax ordinance or resolution to a referendum vote.
The tax authorized in this section shall be in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state pursuant to chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within such county. The rate of tax shall equal one-tenth of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax).
When distributing moneys collected under this section, the state treasurer shall distribute ten percent of the moneys to the county in which the tax was collected. The remainder of the moneys collected under this section shall be distributed to the county and the cities within the county ratably based on population as last determined by the office of financial management. In making the distribution based on population, the county shall receive that proportion that the unincorporated population of the county bears to the total population of the county and each city shall receive that proportion that the city incorporated population bears to the total county population.
Moneys
received from any tax imposed under this section 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, which may include
circumstances where ancillary benefit to the civil justice system occurs, and
which includes domestic violence services such as those provided by domestic
violence programs, community advocates, and legal advocates, as defined in RCW
70.123.020. Existing funding for purposes of this ((subsection)) section
is defined as ((calendar year 1989)) the actual operating
expenditures for criminal justice purposes((. Calendar year 1989 actual
operating expenditures for criminal justice purposes exclude)) in the
calendar year preceding the year in which the tax initially is imposed, but
does not include the following: Expenditures for extraordinary events not
likely to reoccur, changes in contract provisions for criminal justice
services, beyond the control of the local jurisdiction receiving the services,
and major nonrecurring capital expenditures.
In the expenditure of funds for criminal justice purposes as provided in this section, cities and counties, or any combination thereof, are expressly authorized to participate in agreements, pursuant to chapter 39.34 RCW, to jointly expend funds for criminal justice purposes of mutual benefit. Such criminal justice purposes of mutual benefit include, but are not limited to, the construction, improvement, and expansion of jails, court facilities, and juvenile justice facilities.
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