S-3450.3  _______________________________________________

                         SENATE BILL 6636

          _______________________________________________

State of Washington   57th Legislature        2002 Regular Session

By Senators Kastama, Costa, Fairley, Kohl‑Welles and McAuliffe

Read first time 01/23/2002.  Referred to Committee on State & Local Government.

Authorizing a voter approved sales and use tax for criminal justice and public safety.

    AN ACT Relating to a sales and use tax for criminal justice and public safety; 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 submit an authorizing proposition to the county voters and, if the proposition is approved by a majority of persons voting, 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 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) Money received from any tax imposed under this section shall be used only for criminal justice or public safety purposes.

    (4) Sixty percent of the money collected under this section shall be distributed first to the county.  The remainder shall be distributed to the county and cities within the county ratably based on population as last determined by the office of financial management.  In making the distribution, the county shall receive the proportion that the unincorporated population of the county bears to the total population of the county and each city shall receive the proportion that the incorporated city population bears to the total county population.

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