AN
ACT Relating to local public health financing; amending RCW 70.05.125 and
82.14.200; providing an effective date; and declaring an emergency.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
70.05.125 and 1995 1st sp.s. c 15 s 1 are each amended to read as follows:
(1)
The county public health account is created in the state treasury. Funds
deposited in the county public health account shall be distributed by the state
treasurer to each local public health jurisdiction based upon amounts certified
to it by the department of community, trade, and economic development in
consultation with the Washington state association of counties. The account
shall include funds distributed under RCW 82.44.110 and 82.14.200(8) and
such funds as are appropriated to the account from the health services account
under RCW 43.72.900, the public health services account under RCW 43.72.902,
and such other funds as the legislature may appropriate to it.
(2)(a)
The director of the department of community, trade, and economic development
shall certify the amounts to be distributed to each local public health
jurisdiction using 1995 as the base year of actual city contributions to local
public health.
(b)
Only if funds are available and in an amount no greater than available funds
under RCW 82.14.200(8), the department of community, trade, and economic
development shall adjust the amount certified under (a) of this subsection to
compensate for any city that became newly incorporated as a result of an
election during calendar year 1994 or 1995. The amount to be adjusted shall be
equal to the amount which otherwise would have been lost to the health
jurisdiction due to the incorporation as calculated using the jurisdiction's
1995 funding formula.
(c)
The county treasurer shall certify the actual 1995 city contribution to the
department. Funds in excess of the base shall be distributed proportionately
among the health jurisdictions based on incorporated population figures as last
determined by the office of financial management.
(3)
Moneys distributed under this section shall be expended exclusively for local
public health purposes.
Sec.
2. RCW
82.14.200 and 1991 sp.s. c 13 s 15 are each amended to read as follows:
There
is created in the state treasury a special account to be known as the
"county sales and use tax equalization account." Into this account
shall be placed a portion of all motor vehicle excise tax receipts as provided
in RCW 82.44.110(1)(f). Funds in this account shall be allocated by the state
treasurer according to the following procedure:
(1)
Prior to April 1st of each year the director of revenue shall inform the state
treasurer of the total and the per capita levels of revenues for the
unincorporated area of each county and the state-wide weighted average per
capita level of revenues for the unincorporated areas of all counties imposing
the sales and use tax authorized under RCW 82.14.030(1) for the previous calendar
year.
(2)
At such times as distributions are made under RCW 82.44.150, as now or
hereafter amended, the state treasurer shall apportion to each county imposing
the sales and use tax under RCW 82.14.030(1) at the maximum rate and receiving
less than one hundred fifty thousand dollars from the tax for the previous
calendar year, an amount from the county sales and use tax equalization account
sufficient, when added to the amount of revenues received the previous calendar
year by the county, to equal one hundred fifty thousand dollars.
The
department of revenue shall establish a governmental price index as provided in
this subsection. The base year for the index shall be the end of the third
quarter of 1982. Prior to November 1, 1983, and prior to each November 1st
thereafter, the department of revenue shall establish another index figure for
the third quarter of that year. The department of revenue may use the implicit
price deflators for state and local government purchases of goods and services
calculated by the United States department of commerce to establish the
governmental price index. Beginning on January 1, 1984, and each January 1st
thereafter, the one hundred fifty thousand dollar base figure in this
subsection shall be adjusted in direct proportion to the percentage change in
the governmental price index from 1982 until the year before the adjustment.
Distributions made under this subsection for 1984 and thereafter shall use this
adjusted base amount figure.
(3)
Subsequent to the distributions under subsection (2) of this section and at
such times as distributions are made under RCW 82.44.150, as now or hereafter
amended, the state treasurer shall apportion to each county imposing the sales
and use tax under RCW 82.14.030(1) at the maximum rate and receiving less than
seventy percent of the state-wide weighted average per capita level of revenues
for the unincorporated areas of all counties as determined by the department of
revenue under subsection (1) of this section, an amount from the county sales
and use tax equalization account sufficient, when added to the per capita level
of revenues for the unincorporated area received the previous calendar year by
the county, to equal seventy percent of the state-wide weighted average per
capita level of revenues for the unincorporated areas of all counties
determined under subsection (1) of this section, subject to reduction under
subsections (6) and (7) of this section. When computing distributions under
this section, any distribution under subsection (2) of this section shall be
considered revenues received from the tax imposed under RCW 82.14.030(1) for
the previous calendar year.
(4)
Subsequent to the distributions under subsection (3) of this section and at
such times as distributions are made under RCW 82.44.150, as now or hereafter
amended, the state treasurer shall apportion to each county imposing the sales
and use tax under RCW 82.14.030(2) at the maximum rate and receiving a
distribution under subsection (2) of this section, a third distribution from
the county sales and use tax equalization account. The distribution to each
qualifying county shall be equal to the distribution to the county under
subsection (2) of this section, subject to the reduction under subsections (6)
and (7) of this section. To qualify for the total distribution under this
subsection, the county must impose the tax under RCW 82.14.030(2) for the
entire calendar year. Counties imposing the tax for less than the full year
shall qualify for prorated allocations under this subsection proportionate to
the number of months of the year during which the tax is imposed.
(5)
Subsequent to the distributions under subsection (4) of this section and at
such times as distributions are made under RCW 82.44.150, as now or hereafter
amended, the state treasurer shall apportion to each county imposing the sales
and use tax under RCW 82.14.030(2) at the maximum rate and receiving a
distribution under subsection (3) of this section, a fourth distribution from
the county sales and use tax equalization account. The distribution to each
qualifying county shall be equal to the distribution to the county under
subsection (3) of this section, subject to the reduction under subsections (6)
and (7) of this section. To qualify for the distributions under this
subsection, the county must impose the tax under RCW 82.14.030(2) for the
entire calendar year. Counties imposing the tax for less than the full year
shall qualify for prorated allocations under this subsection proportionate to
the number of months of the year during which the tax is imposed.
(6)
Revenues distributed under subsections (2) through (5) of this section
in any calendar year shall not exceed an amount equal to seventy percent of the
state-wide weighted average per capita level of revenues for the unincorporated
areas of all counties during the previous calendar year. If distributions
under subsections (3) through (5) of this section cannot be made because of
this limitation, then distributions under subsections (3) through (5) of this
section shall be reduced ratably among the qualifying counties.
(7)
If inadequate revenues exist in the county sales and use tax equalization
account to make the distributions under subsections (3) through (5) of this
section, then the distributions under subsections (3) through (5) of this
section shall be reduced ratably among the qualifying counties. At such time
during the year as additional funds accrue to the county sales and use tax
equalization account, additional distributions shall be made under subsections
(3) through (5) of this section to the counties.
(8)
If the level of revenues in the county sales and use tax equalization
account exceeds the amount necessary to make the distributions under
subsections (2) through (5) of this section, at such times as distributions are
made under RCW 82.44.150, the state treasurer shall apportion an amount to the
county public health account created in RCW 70.05.125 equal to the adjustment
under RCW 70.05.125(2)(b).
(9)
If the level of revenues in the county sales and use tax equalization account
exceeds the amount necessary to make the distributions under subsections (2)
through (5) and (8) of this section, then the additional revenues shall
be credited and transferred to the state general fund.
NEW SECTION. Sec. 3. This
act is necessary for the immediate preservation of the public peace, health, or
safety, or support of the state government and its existing public
institutions, and takes effect July 1, 1997.
