SHB 3179 -
By Representative Alexander
NOT ADOPTED 02/16/2010
Strike everything after page 1, line 2 of the amendment, and insert the following:
"Sec. 1 RCW 82.14.450 and 2009 c 551 s 1 are each amended to read
as follows:
(1) A county legislative authority may submit an authorizing
proposition to the county voters at a primary or general election and,
if the proposition is approved by a majority of persons voting, impose
a sales and use tax in accordance with the terms of this chapter. The
title of each ballot measure must clearly state the purposes for which
the proposed sales and use tax will be used. ((Funds raised under this
tax shall not supplant existing funds used for these purposes, except
as follows: Up to one hundred percent may be used to supplant existing
funding in calendar year 2010; up to eighty percent may be used to
supplant existing funding in calendar year 2011; up to sixty percent
may be used to supplant existing funding in calendar year 2012; up to
forty percent may be used to supplant existing funding in calendar year
2013; and up to twenty percent may be used to supplant existing funding
in calendar year 2014. For purposes of this subsection, existing funds
means the actual operating expenditures for the calendar year in which
the ballot measure is approved by voters. Actual operating
expenditures excludes lost federal funds, lost or expired state grants
or loans, extraordinary events not likely to reoccur, changes in
contract provisions beyond the control of the county or city receiving
the services, and major nonrecurring capital expenditures.)) The rate
of tax under this section may not exceed three-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.
(2) The tax authorized in this section is in addition to any other
taxes authorized by law and must 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 the county.
(3) The retail sale or use of motor vehicles, and the lease of
motor vehicles for up to the first thirty-six months of the lease, are
exempt from tax imposed under this section.
(4) One-third of all money received under this section must be used
solely for criminal justice purposes, fire protection purposes, or
both. For the purposes of this subsection, "criminal justice purposes"
has the same meaning as provided in RCW 82.14.340.
(5) Money received under this section must be shared between the
county and the cities as follows: Sixty percent must be retained by
the county and forty percent must be distributed on a per capita basis
to cities in the county.
Sec. 2 RCW 82.14.460 and 2009 c 551 s 2 are each amended to read
as follows:
(1) A county legislative authority may authorize, fix, and impose
a sales and use tax in accordance with the terms of this chapter.
(2) The tax authorized in this section ((shall be)) is in addition
to any other taxes authorized by law and ((shall)) must 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 the
county. The rate of tax ((shall)) equals 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) Moneys collected under this section ((shall)) must be used
solely for the purpose of providing for the operation or delivery of
chemical dependency or mental health treatment programs and services
and for the operation or delivery of therapeutic court programs and
services. For the purposes of this section, "programs and services"
includes, but is not limited to, treatment services, case management,
and housing that are a component of a coordinated chemical dependency
or mental health treatment program or service.
(((4) All moneys collected under this section must be used solely
for the purpose of providing new or expanded programs and services as
provided in this section, except a portion of moneys collected under
this section may be used to supplant existing funding for these
purposes in any county as follows: Up to fifty percent may be used to
supplant existing funding in calendar year 2010; up to forty percent
may be used to supplant existing funding in calendar year 2011; up to
thirty percent may be used to supplant existing funding in calendar
year 2012; up to twenty percent may be used to supplant existing
funding in calendar year 2013; and up to ten percent may be used to
supplant existing funding in calendar year 2014.))
(5) Nothing in this section may be interpreted to prohibit the use
of moneys collected under this section for the replacement of lapsed
federal funding previously provided for the operation or delivery of
services and programs as provided in this section.
Sec. 3 RCW 82.14.340 and 1995 c 309 s 1 are each amended to read
as follows:
(1) 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.
(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 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) 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.
(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
include((s)) 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.
NEW SECTION. Sec. 4 2009 c 551 s 12 (uncodified) is hereby
repealed."
Correct the title.
EFFECT: Strikes the striking amendment and adds provisions eliminating the nonsupplant language in the public safety, mental health, and criminal justice sales and use taxes.