BEFORE THE BOARD OF COMMISSIONERS OF COWLITZ COUNTY WASHINGTON
Call For Hearing Relating to Adoption of
an Ordinance Imposing a Sales and Use Tax
of one Tenth
of One Percent Pursuant to
RCW 460
82.
14.
RESOLUTION NO.
12
163
WHEREAS,pursuant to RCW 460,
82.
14.counties have authority to impose a sales and use tax
in addition to any other taxes authorized by law and to be collected from those persons who are taxable
by the state pursuant to RCW 82.08 and RCW 82.12 upon the occurrence of any taxable event within the
County; and
WHEREAS, the rate of tax is equal to one tenth
of one percent of the selling price (in the case
of a sales tax)or one t-enth of one percent of the value of the article used (in the case of a use tax);and
WHEREAS, monies collected must be expended 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. "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; and
WHEREAS, RCW 460
82.
14.does not prohibit the use of moneys collected to replace lapsed
federal funding used for operation or delivery of services or programs supported by the tax; and
WHEREAS, the Board of Commissioners wishes to consider imposition of a sales and use tax;
and
WHEREAS, the Board of Commissioners also wishes to seek input from providers and
comments concerning the same from the citizens of Cowlitz County on such matter.
NOW,THEREFORE, BE IT RESOLVED by the Board of Commissioners that notice be
given
that
a
public hearing
will be held at 9:
45
a.
m. on
December
11, 2012, or
as soon as
practical
Resolution No.
2 163
Page 2
November 27, 2012
thereafter, in the Commissioners' Hearing Room located on the third floor of the County Administration
Building 207 Fourth Avenue North, Kelso, Washington to consider an ordinance which, among other
things, imposes a sales and use tax equal to one tenth
of one percent of the selling price (in the case of a
sales tax)or one t-enth of one percent of the value of the article used (in the case of a use tax),be
expended 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; and
BE IT FURTHER RESOLVED that copies of the proposed ordinance be made available at the
offices of the Board of Commissioners of Cowlitz County in the County Administration Building, 207
Fourth Avenue North, Kelso, WA during normal business hours or the proposed ordinance will be made
available on the County website or mailed to anyone requesting a copy thereof.
Any person may appear at the time, place and date set forth hereinabove and present testimony in
favor of or in opposition to the proposed ordinance.
BOARD OF COMMISSI I ; ERS OF
COW
COUNTY,
SHINGTON
C Raiter, Chairman
Vickie M. Musgrove,
Michael A.Karnofski, ommission
Clerk of the Board
Miffs itr,Commis
NOTICE OF PUBLIC HEARING
NOTICE IS GIVEN by the Cowlitz County Board of Commissioners that a public hearing will
be held at 9:45 a.m. on 2012,
12/
11/or as soon as practical thereafter, in the Commissioners'
Hearing Room located on the 3rd floor of the Admin Bldg. 207 N 4th Ave. Kelso, WA,to
consider an ordinance which, among other things, imposes a sales and use tax equal to one t-enth
of one percent of the selling price (in the case of a sales tax)or one tenth
of one percent of the
value of the article used (in the case of a use tax),be expended 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.
Copies of the proposed ordinance are available at the offices of the Board ofCommissioners, 207 4`
N Ave..Kelso, WA during normal business hours. The proposed ordinance is also available on the
County's website or will be mailed to anyone requesting a copy thereof.
Any person may appear at the time,place and date set for the hearing and present testimony in favor
of or in opposition to the proposed ordinance.
The Cowlitz County Admin Bldg is accessible for persons with disabilities. Arrangements to
reasonably accommodate the needs of special classes ofcitizens, including handicap accessibility or
interpreter, will be made upon receiving a request therefore, with 24 hour
notice. Contact the Clerk
of the Board at 360 5
- 77 3020
if you require special accommodation to attend the meeting. Office
hours are M F,
- 8:30 am — 5pm.
Board of County Commissioners
of Cowlitz County, Washington
PUBLICATION REQUIREMENT: To be published in two issues-November 28 & December 5,2012
BILLING INFORMATION:
1) AFFIDAVITS TO:
Cowlitz County Commissioners
ATTN: Clerk ofthe Board
207 North Fourth Avenue, Room 305
Kelso, WA 98626
2)BILL TO:
Cowlitz County Office of Financial Management
207 North Fourth Avenue, Room 308
Kelso, WA
98626
1 imiiii 1 Hill i i 111
REC*
Records
Cowlitz County Commissioners
LaserFiche Separator Sheet
1
ORDINANCE NO.
2
3
AN ORDINANCE RELATING TO TAXATION;
4
IMPOSING AN ADDITIONAL SALES AND USE TAX FOR CHEMICAL
5
DEPENDENCY OR MENTAL HEALTH TREATMENT SERVICES OR
6
THERAPEUTIC COURTS; AND ADDING A NEW CHAPTER 3.19 OF THE COWLITZ
7
COUNTY CODE.
8
9
A. Cowlitz County, pursuant to RCW 460,
82.14.has authority to impose asand
. use tax in
10
addition to any other taxes authorized by law and to be collected from those persons who are
11
taxable by the state pursuant to RCW 82.08 and RCW 82.12 upon the occurrence f any
12
taxable event within the County. The rate of tax allowed is equal to one tenth
of one percent
of the selling price (in the case of a sales tax)or one tenth
ofone percent of the value of the
article used (in the case of a use tax).
13
14
15
16
B. Monies collected must be expended solely for the purpose;of providing for the operation or
17
delivery of chemical dependency or mental health treatmentprograms and services and for
18
the operation or delivery of therapeutic court programs and services. " 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
19
20
21
program
or
service.
WQ
22
23
24
C. The Cowlitz County Board of Commissioners finds that imposition ofthe sales and use tax,
as set out below, is in the best public intreest of the citizens of Cowlitz County.
25
26
NOW, THEREFORE,/BEIT
\ ORDAINED BY THE BOARD OF COUNTY
27
COMMISSIONERS OF'
COWLITZ COUNTY,WASHINGTON:
w / " "
28 \
29
Section 1. A new chapter is added to Title 3 of the Cowlitz County Code, as follows:
30
31
32
33
34
Chapter 3.19
aK\
SALES"AND USE TAX FOR CHEMICAL DEPENDENCY OR MENTAL
HEALTH TREATMENT SERVICES OR THERAPEUTIC COURTS
35
36
Sections
37
3.
010
19. Imposition of Sales and Use Tax
38
3.
020
19. Tax Rate
39
3.
030
19. Establishment of Chemical Dependency Mental
/
Health Program Fund
40
3.
040
19. Use of Funds
41
3.
050
19. Administration and Collection of Tax
42
3.
060
19. Consent to Inspection of Records
Page 1
1
3.
070
19. Penalties
2
3.
080
19. Effective Date
3
3.
090
19. Expiration Date
4
5
3.
010
19. Imposition of Sales or Use Tax.
6
There is hereby imposed a sales or use tax, as the case may be, as authorized by RCW
82.
460,
14.upon every taxable event, as defined in RCW 020,
82.
14.occurrin' within
7
8
9
10
11
Cowlitz County. The tax shall be imposed upon and collected from thosepersons
,,
from
whom the state sale or use tax is collected pursuant to RCW 82.08 or RC W'82.f2 The
\
tax
imposed by this section is in addition to taxes imposed under chapters CCC 3.20 through
CCC 3.
23.
12
13
3.
020
19. Tax Rate.
14
The rate of the tax
15
price or value of the article used, as the case may be.
imposed by Section
1 shall be
f one per cent of the selling
tenth-o
one-
16
17
18
19
20
21
030
3.
19. Establishment of Chemical DependencyMental
/
HealtQProgram Fund
There is hereby created a Special Revenue Fund to provide a mechanism to collect,track and
budget revenues and expenditures as follows: the Chemical Dependency Mental
/
Health
Program Fund. Monies collected pursuant to this Ordinance shall be deposited into this fund
by the Cowlitz County Treasurer, as wellasinvestment income or other income of the fund.
22
23
3.
040
19. Use of Funds
24
The resources of the Chemical Dependency/Mental Health Program Fund shall be used
25
26
27
28
29
30
solely for the purpose of providing for the operation or delivery of chemical dependency or
mental health treatmRpr\grams and services and for the operation or delivery of
therapeutic court programs and services as allowed by state law. For the purposes of this
section, p" rogramsand serytces$
bincludes, but is not limited to, treatment services, case
management,
and housingsht are a component of a coordinated chemical dependency or
mental health treatment program or service.
31
32
3.
050Administration
19.
and Collection of Tax
33
Thetax imposed by this Chapter shall be administered and collected in accordance with
34
35
36
RGW 82.14.The Chair ofthe Board ofCounty Commissioners is authorized and directed to
execute.any contracts with the Department of Revenue that may be necessary to provide for
the administration or collection of the tax.
37
38
3.
060
19. Consent to Inspection of Records
39
Cowlitz County consents to the inspection of such records as are necessary to qualify the
40
county for inspection of records of the Department of Revenue, pursuant to RCW 330.
82.32.
41
42
3.
070
19. Penalties
Page
2
3
Any seller who fails or refuses to collect the tax as required with the intent to violate the
provisions of this Chapter or to gain some advantage or benefit,either direct or indirect,and
any buyer who refuses to pay any tax due under this Chapter, shall be guilty of a
4
misdemeanor.
1
2
5
6
3.
080
19. Effective Date
7
This ordinance shall take effect April 1, 2013.
8
9
10
090
3.
19. Expiration Date
This Ordinance and the imposition of its tax shall expire on March 31, 2018'.
11
12
Section 2. Codification. Code amendments as set forth in SECTION 1, above, shall be codified.
13
14
Section 3. Severability. The provisions of this ordinance aregdeclared separate and severable. If
15
any
section, paragraph, clause, or phrase of this ordinanceis
\ for
/ any reason held to be
unconstitutional or invalid, such decision shall not affect the validity of the remaining portions of
16
17
18
this
ordinance. The Board of Commissioners hereby declares that/would have passed this
ordinance and each section, paragraph subsection, clause or phrase thereof irrespective of the fact
19
that any one or more sections, paragraph subsections, clauses or phrases may subsequently be found
20
to be unconstitutional or invalid.
21
22
ENACTED in open session
by
4S\'\
the Board of County/
Commissioners December
2012.
23
24
Attest:
BOARD OF COMMISSIONERS OF
25
COWLITZ COUNTY, WASHINGTON
26
27
28
29
Vickie M.Musgrove, \/
Clerk of the Board
George Raiter, Chairman
0000
30
31
Michael A.Karnofski, Commissioner
32
33
34
35
36
37
&
Approved as toForm.
SUE I.BAUR, Prosecuting Attorney
James R. Misner, Commissioner
38
39
40
Douglas E.Jensen, Chf. Civil Deputy
Page 3