BILL REQ. #: S-4668.1
| State of Washington | 61st Legislature | 2010 Regular Session |
READ FIRST TIME 02/05/10.
AN ACT Relating to authorizing local excise taxes for criminal justice purposes; amending RCW 82.14.350, 82.14.450, and 82.14.450; providing an effective date; and providing an expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.14.350 and 1995 2nd sp.s. c 10 s 1 are each amended
to read as follows:
(1) A county legislative authority ((in a county with a population
of less than one million)) may ((submit an authorizing proposition to
the county voters, and if the proposition is approved by a majority of
persons voting)) authorize, fix and impose a sales and use tax in
accordance with the terms of this chapter for the purposes designated
in subsection (3) of this section.
(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 received from any tax imposed under this section
((shall)) must be used solely for ((the purpose of providing funds for
costs associated with financing, design, acquisition, construction,
equipping, operating, maintaining, remodeling, repairing, reequipping,
and improvement of juvenile detention facilities and jails)) criminal
justice purposes. For the purposes of this subsection, "criminal
justice purposes" has the same meaning as provided in RCW 82.14.340.
(4) Counties are authorized to develop joint ventures to colocate
juvenile detention facilities and to colocate jails.
(5) 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 the tax imposed under this section.
Sec. 2 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,))
authorize, fix, and 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 tax must be imposed in
accordance with this chapter and 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. 3 RCW 82.14.450 and 2007 c 380 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,))
authorize, fix, and 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. ((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 ((shall)) 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 ((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.
(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 ((shall))
must be used solely for criminal justice purposes. For the purposes of
this subsection, "criminal justice purposes" means additional police
protection, mitigation of congested court systems, or relief of
overcrowded jails or other local correctional facilities.
(5) Money received under this section ((shall)) must be shared
between the county and the cities as follows: Sixty percent ((shall))
must be retained by the county and forty percent ((shall)) must be
distributed on a per capita basis to cities in the county.
NEW SECTION. Sec. 4 Section 3 of this act takes effect July 1,
2015.
NEW SECTION. Sec. 5 Sections 1 and 2 of this act expire July 1,
2015.