S-3453.2  _______________________________________________

 

                         SENATE BILL 6156

          _______________________________________________

 

State of Washington      56th Legislature     2000 Regular Session

 

By Senators Patterson, Kline, Gardner, Winsley and Haugen

 

Read first time 01/10/2000.  Referred to Committee on State & Local Government.

Allowing a city or county voter approved sales tax to fund capital facilities plans.


    AN ACT Relating to funding for implementation of capital facilities plans by counties and cities under the growth management act; and adding a new section to chapter 82.14 RCW.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

 

    NEW SECTION.  Sec. 1.  A new section is added to chapter 82.14 RCW to read as follows:

    (1) Subject to the conditions in subsections (2) through (4) of this section, the legislative body of a county or city, through ordinance or resolution, may submit an authorizing proposition to the voters of the city or county, and if the proposition is approved by a majority of the persons voting, impose a sales and use tax in accordance with the terms of this chapter.  The tax is in addition to other taxes authorized by law and shall be collected on the sale of or charge made for new construction.  The tax shall be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter 82.08 or 82.12 RCW.

    (2) The rate of tax shall not exceed 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 county or city may impose the tax authorized under subsection (1) of this section only if it meets the following requirements:

    (a) The county or city is planning under RCW 36.70A.040;

    (b) The county or city is in compliance with all deadlines under chapter 36.70A RCW;

    (c) The county or city is not under an order of noncompliance issued by a growth management hearings board;

    (d) The county or city has adopted a capital facilities plan under chapter 36.70A RCW that is consistent with its comprehensive plan;

    (e) The tax is approved by a vote of the people, as specified in subsection (1) of this section; and

    (f) The county or city files with the department a statement signed by the chief executive officer of the county or city that it meets the requirements set forth in (a) through (e) of this subsection.

    (4) Moneys collected under this section:  (a) Must be used for the purpose of implementing a county's or city's capital facilities plan adopted under chapter 36.70A RCW; and (b) shall be used to supplement, and not supplant, any other funds expended by a county or city for the same purpose.

 

    NEW SECTION.  Sec. 2.  If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.

 


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