BILL REQ. #: H-2618.1
State of Washington | 63rd Legislature | 2013 1st Special Session |
Prefiled 06/11/13. Read first time 06/10/13. Referred to Committee on Finance.
AN ACT Relating to a county sales and use tax to fund regional health and human services; and adding a new section to chapter 82.14 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 A new section is added to chapter 82.14 RCW
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 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
regional human services needed to improve the social determinants of
equity outcomes through an integrated and accountable health and human
services system.
(4) All moneys collected under this section must be used solely for
the purpose of providing new or expanded programs described under
subsection (3) of this section.
(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.