BP BHEAD INT S [atlas:bill]

AN ACT Relating to the imposition of sales and use taxes by cities for criminal justice purposes, for jails, and for courts; and amending RCW 82.14.340 and 82.14.350.

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:

(1) The legislative authority of any county or city 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 or city sales and use tax ordinance or resolution to a referendum vote.

(2) 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 jurisdiction. Regardless of whether the sales and use tax under this section is imposed by a county, a city located within the same county, or both, 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).

(3)(a) When distributing moneys collected by a county 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 by a county 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.

(b) If a sales and use tax is imposed by a city under this section, but is not imposed by the county in which that city is located, the state treasurer shall distribute all moneys collected pursuant to this section to that city.

(c) If a county and a city located within the same county impose a sales and use tax under this section, then the state treasurer shall distribute all moneys collected thereunder in accordance with (a) of this subsection.

(4) 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 is defined as calendar year 1989 actual operating expenditures for criminal justice purposes. Calendar year 1989 actual operating expenditures for criminal justice purposes exclude 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.

(5) 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.

Sec. 2. RCW 82.14.350 and 1995 2nd sp.s. c 10 s 1 are each amended to read as follows:

(1) A county legislative authority in a county with a population of less than one million may submit an authorizing proposition to the county voters, and if the proposition is approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter for the purposes designated in subsection ((~~(3)~~)) (4) of this section. A city legislative authority may submit an authorizing proposition to the city voters, and if the proposition is approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter for the purposes designated in subsection (3) of this section. Counties and cities may separately and independently fix and impose a sales and use tax according to this section.

(2) 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 under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within either or both the county and city. 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. In a city that has separately imposed the tax authorized by this section, if the county in which the city is located has also separately imposed the tax, the combined total sales and use tax imposed under this section shall equal two-tenths 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.

(3) All moneys collected under a tax imposed under this section by a city shall be distributed by the state treasurer to that city. All moneys collected under a tax imposed under this section by a county shall be distributed by the state treasurer to that county.

(4) Moneys received from any tax imposed under this section shall be used solely for the purpose of providing funds for costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of any combination of juvenile detention facilities ((~~and~~)), jails, and courts.

((~~(4)~~)) (5) Counties and cities are authorized to develop joint ventures to colocate juvenile detention facilities and to colocate jails.