Passed by the Senate April 21, 2011 YEAS 32   BRAD OWEN ________________________________________ President of the Senate Passed by the House April 9, 2011 YEAS 79   FRANK CHOPP ________________________________________ Speaker of the House of Representatives | I, Thomas Hoemann, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SUBSTITUTE SENATE BILL 5722 as passed by the Senate and the House of Representatives on the dates hereon set forth. THOMAS HOEMANN ________________________________________ Secretary | |
Approved May 12, 2011, 2:41 p.m. CHRISTINE GREGOIRE ________________________________________ Governor of the State of Washington | May 13, 2011 Secretary of State State of Washington |
State of Washington | 62nd Legislature | 2011 Regular Session |
READ FIRST TIME 02/21/11.
AN ACT Relating to the use of moneys collected from the local option sales tax to support chemical dependency or mental health treatment programs and therapeutic courts; and amending RCW 82.14.460.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.14.460 and 2010 c 127 s 2 are each amended to read
as follows:
(1)(a) A county legislative authority may authorize, fix, and
impose a sales and use tax in accordance with the terms of this
chapter.
(b) If a county with a population over eight hundred thousand has
not imposed the tax authorized under this subsection by January 1,
2011, any city with a population over thirty thousand located in that
county may authorize, fix, and impose the sales and use tax in
accordance with the terms of this chapter. The county must provide a
credit against its tax for the full amount of tax imposed under this
subsection (1)(b) by any city located in that county if the county
imposes the tax after January 1, 2011.
(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 for a county's tax
and within a city for a city's tax. The rate of tax 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 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 or city 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)) as follows:
(a) For a county with a population larger than twenty-five thousand
or a city with a population over thirty thousand, a portion of moneys
collected under this section may be used to supplant existing funding
for these purposes as follows: Up to fifty percent may be used to
supplant existing funding in calendar years 2011-2012; up to forty
percent may be used to supplant existing funding in calendar year 2013;
up to thirty percent may be used to supplant existing funding in
calendar year 2014; up to twenty percent may be used to supplant
existing funding in calendar year 2015; and up to ten percent may be
used to supplant existing funding in calendar year 2016;
(b) For a county with a population of less than twenty-five
thousand, a portion of moneys collected under this section may be used
to supplant existing funding for these purposes as follows: Up to
eighty percent may be used to supplant existing funding in calendar
years 2011-2012; up to sixty percent may be used to supplant existing
funding in calendar year 2013; up to forty percent may be used to
supplant existing funding in calendar year 2014; up to twenty percent
may be used to supplant existing funding in calendar year 2015; and up
to ten percent may be used to supplant existing funding in calendar
year 2016; and
(c) Notwithstanding (a) and (b) of this subsection, moneys
collected under this section may be used to support the cost of the
judicial officer and support staff of a therapeutic court.
(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.