NOTICE: Proposed Ordinance Relating to Local Sales and Use Tax Authorized Under State House Bill 1590
The Skagit County Board of Commissioners held one pubilc hearing on September 9 at 3:30 p.m., to consider adoption of sales and use tax for housing and related services. You can view that meeting in full here.
Comment on the proposed ordinance is open until 4:30 p.m. on September 30, 2021. The Commissioners have scheduled a second public meeting for September 30 from 3:30 - 4:30 p.m. Information on how to participate is below.
You can read the proposed ordinance in full below. The Board is accepting comments at the Public Hearing or in writing.
To Participate in the Hearings: The Public Hearing is scheduled to be held virtually. Individuals can access the meeting and participate using this link: bit.ly/SkagitBoCCMtg or by calling 1-253-215-8782, Meeting ID: 871 8000 1980, Passcode: 143573
To Submit Comment: Written comments and questions may be submitted online, by mail or in-person. Comments can be emailed to commissioners@co.skagit.wa.us or mailed/delivered to 1800 Continental Place, Suite 100, Mount Vernon, WA 98273. All written comments must be received before 4:30 p.m. on Sept. 30, 2021.
You can view a PDF version (English) of the proposed ordinance here. The text is in full below:
PROPOSED ORDINANCE NO. ____
AN ORDINANCE RELATING TO LOCAL SALES AND USE TAXES; AUTHORIZING THE MAXIMUM CAPACITY OF THE TAX AUTHORIZED UNDER THE PROVISIONS OF RCW 82.14.530 FOR HOUSING AND RELATED SERVICES; ADOPTING A NEW CHAPTER OF 3.14 OF SKAGIT COUNTY CODE, "ADDITIONAL SALES AND USE TAX FOR HOUSING AND RELATED SERVICES"; PROVIDING FOR THE ADMINISTRATION AND COLLECTION THEREOF; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Skagit County lacks affordable, high-quality homes for all its residents; and
WHEREAS, one quarter of Skagit County renter households pay more than half of their income for housing, reducing their ability to pay for other necessities; and
WHEREAS, Chapter 24, Laws of 2015, relating to providing local governments with options to strengthen their communities by providing services and facilities for people with mental illness, development disabilities and other vulnerable populations, and by increasing access to educations experiences through cultural organizations, was adopted during the 2015 Washington State Legislative Third Special Session; and
WHEREAS, Chapter 222, Laws of 2020, relating to allowing the local sales and use tax for affordable housing to be imposed by a councilmanic authority, was adopted during the 2020 Washington State Legislative Session; and
WHEREAS, Chapter 27, Laws of 2021, relating to modifying allowed uses of local tax revenue for affordable housing and related services to include the acquisition and construction of affordable housing and facilities was adopted during the 2021 Washington State Legislative Session; and
WHEREAS, the above laws are codified as RCW 82.14.530; and
WHEREAS, RCW 82.14.530 empowers the legislative authority of a county to with authority to fix and impose an additional sales and use tax for housing and related services; and
WHEREAS, the aforementioned sales and use tax 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; and
WHEREAS, a minimum of sixty percent of the funds collected must be used for:
constructing or acquiring affordable housing, which may include emergency, transitional and supportive housing and new units of affordable housing within an existing structure, and facilities providing housing related services, or acquiring land for these purposes; or
constructing or acquiring behavioral health related facilities, or acquiring land for these purposes; or
Funding operations and maintenance costs of new units of affordable housing and facilities where housing related programs are provided, or newly construction evaluation and treatment centers; and
WHEREAS, the remainder of the moneys collected must be used for the operation, delivery or evaluation of behavioral health treatment programs and services or housing-related services; and
WHEREAS, RCW 82.14.530 allows the legislative authority of the county to issue general obligation or revenue bonds, and may use, and is authorized to pledge, up to fifty percent of the moneys for collected repayment of such bonds; and
WHEREAS, the Board of Skagit County Commissioners' intent is to authorize this sales and use tax at the maximum rate establishing for counties under RCW 82.14.530; and
WHEREAS, if a city in Skagit County has imposed the tax authorized under RCW 82.14.530 prior to the effective date of this ordinance, a credit will be provided against Skagit County's tax for the full amount imposed by the City; and
WHEREAS, the Board of Skagit County Commissions held a Public Hearing on September 9, 2021, which continued on September 30, 2021, and received public comment regarding this proposed sales and use tax and deliberated on the action to be taken.
NOW THEREFORE IT BE ORDAINED, that the Board of Skagit County Commissioners hereby adopts the chapter to be codified in Title 3 Skagit County Code as set forth in Exhibit A (attached). This Ordinance shall be effective upon signing, and the collection of the tax shall commence upon Department of Revenue Authorization.
|
