BILL REQ. #:  S-2069.1 

READ FIRST TIME 02/25/09.   

     AN ACT Relating to permissible uses of moneys collected under the sales and use tax for chemical dependency or mental health treatment services or therapeutic courts; amending RCW 82.14.460; and providing an expiration date.

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

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)), as follows:
     (a) In a county with a population greater than one million five hundred thousand persons up to twenty-five percent may be used to supplant existing funding in the fiscal year ending in 2010; up to twenty percent may be used to supplant existing funding in the fiscal year ending in 2011; up to fifteen percent may be used to supplant existing funding in the fiscal year ending in 2012; up to ten percent may be used to supplant existing funding in the fiscal year ending in 2013; and up to five percent may be used to supplant existing funding in the fiscal year ending in 2014; and
     (b) In a county with a population less than one million five hundred thousand persons up to fifty percent may be used to supplant existing funding in the fiscal year ending in 2010; up to forty percent may be used to supplant existing funding in the fiscal year ending in 2011; up to thirty percent may be used to supplant existing funding in the fiscal year ending in 2012; up to twenty percent may be used to supplant existing funding in the fiscal year ending in 2013; and up to ten percent may be used to supplant existing funding in the fiscal year ending in 2014.
     (5) Nothing in this section shall 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 July 1, 2014.