SSB 5301 -
By Committee on Finance
Strike everything after the enacting clause and insert the following:
"Sec. 1 RCW 82.14.460 and 2008 c 157 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 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 the 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) Moneys collected under this section shall be used solely for
the purpose of providing for the operation or delivery of ((new or
expanded)) chemical dependency or mental health treatment programs and
services and for the operation or delivery of ((new or expanded))
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 that a portion of moneys collected
under this section ((shall not)) may be used to supplant existing
funding for these purposes((, provided that)) 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 ((shall)) 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.
NEW SECTION. Sec. 2 This act expires January 1, 2015."
Correct the title.
EFFECT: Allows counties to partially supplant existing funds until January 1, 2015, for the mental health/chemical dependency sales and use tax. Phases down amount that may be used to supplant - 50 percent in 2010, 40 percent in 2011, 30 percent in 2012, 20 percent in 2013, and 10 percent in 2014.