HomeMy WebLinkAboutResolution 07-088-CCGRANT COUNTY BOARD OF COMMISSIONERS
Grant County, Washington
ORDINANCE NO. 07- OkrCC
RESOLUTION NO. 07-:OF,'r -CC
AN ORDINANCE/RESOLUTION IMPOSING AN
ADDITIONAL COUNTY -WIDE SALES AND USE TAX TO BE
CREDITED AGAINST THE STATE TAX FOR PURPOSES OF
FINANCING PUBLIC FACILITIES AND, OTHER MATTERS
PROPERLY RELATING THERETO
RECITALS:
WHEREAS, the Legislature provided in Enrolled SHB 2260, Chapter 311, Laws of 1999,
for the imposition of a county sales and use tax for the benefit of rural counties; and
WHEREAS, Grant County authorized and adopted Grant County Ordinance/ResolutionNo.
97 -194 -CC, imposing a four -tenths of one percent (.04%) sales and use tax, and
WHEREAS, the Enrolled SHB 2260, Chapter 311, Laws of 1999, authorized "distressed
counties" as defined in Chapter 366, Laws of 1997, more commonly known as Referendum 49, to
impose an additional four -tenths of one percent (.04%) sales and use tax in addition to the four -
tenths of one percent (.04%) sales and use tax previously authorized and adopted by Grant County
Ordinance/Resolution No. 97 -194 -CC; and
WHEREAS, Grant County authorized and adopted Grant County Ordinance/Resolution No.
99 -87 -CC, imposing an additional four -tenths of one percent (.04%) sales and use tax in addition to
the four -tenths of one percent ( 04%) sales and use tax previously authorized and adopted by Grant
County Ordinance/Resolution No. 97 -194 -CC; and
WHEREAS, the Legislature has provided in E2SSB 5557, for an increase in the county sales
and use tax for the benefit of rural counties; and
WHEREAS, E2SSB 5557 authorizes distressed counties to impose an additional one tenth of
one percent (01 %) sales and use tax in addition to the eight tenths of one percent (08%) previously
authorized and adopted by Grant County Ordinance/Resolution Nos. 97 -194 -CC and 99 -87 -CC; and
WHEREAS, this additional sales and use tax authorization is taken as a credit against the
State of Washington's portion of the sales and use tax and does not increase the total tax collected
from consumers; and
AN ORDINANCE IMPOSING AN ADDITIONAL COUNTY -WIDE Page - 1
SALES AND USE TAX TO BE CREDITED AGAINST THE STATE
TAX FOR PURPOSES OF FINANCING PUBLIC FACILITIES
Y ',C rvil`.8�M-R\Ordmances\2007\Addnional Sales & Use Tax
WHEREAS, this new revenue may only be used for rural county public facilities to
encourage economic development, to the exclusion of funding for justice system facilities; and
WHEREAS, Grant County will benefit from encouraging further economic development.
NOW, THEREFORE,
BE IT ORDAINED by the Board of County Commissioners of Grant County,
Ordinance/Resolution Nos. 97 -194 -CC and 99 -87 -CC, are hereby amended as follows:
Section 1. Tax Rate: Effective September 1, 2007, the rate of the sales and use tax
previously imposed by Grant County Ordinance/Resolution Nos. 97 -194 -CC and 99 -87 -CC, shall be
increased to nine -tenths of one percent (0.09%) of the selling price (in the case of sales tax) or value
of the article used (in the case of use tax), and collected from those persons who are taxable by the
State of Washington pursuant to chapters 82.08 and 82 12 RCW, upon the occurrence of any taxable
event within Grant County.
Section 2. Tax Use: Said additional tax monies shall be expended exclusively for the
purpose of supporting rural county public facilities to encourage economic development as
contemplated by chapter 82 14 RCW, PROVIDED no new projects funded with money collected
pursuant to RCW 82.14.370 may be for justice system facilities.
Section 3. Tax Collection: The sales and use tax imposed herein shall be deducted from the
amount of tax otherwise required to be collected or paid over to the Department of Revenue under
chapter 82 02 RCW or chapter 82.12 RCW, but shall not increase the existing sales and use tax.
Department of Revenue shall perform the collection of the subject sales and use tax on behalf of
Grant County at no cost to Grant County.
Section 4. Effective Date: This ordinance shall take effect at 12:01 am on the 1st day of
September, 2007.
A public hearing was held on the above ordinance/resolution at 10:00 o'clock a.m., on
the 10'h day of July, 2007.
NOW THEREFORE, BE IT RESOLVED AND ORDAINED THAT THE BOARD OF
COUNTY COMMISSIONERS adopt this ordinance./resolution.
AN ORDINANCE IMPOSING AN ADDITIONAL COUNTY -WIDE Page - 2
SALES AND USE TAX TO BE CREDITED AGAINST THE STATE
TAX FOR PURPOSES OF FINANCING PUBLIC FACILITIES
Y \CGvil\SSM-R%OrdlnancesCO07\AddlhOnaI Sales & Use Tax
PASSED AND ADOPTED this 10"' day of July, 2007.
BOARDOFCOUNTYCOMMISSIONERS
Yea Nay Abstain GRANTCOUNTY,WASHINGTON
LeRoy C. Allison, Chair
Richard B. Stevens, Vice Chair
I `
Cindy C. Cart , Member
PUBLISHED: 06/21/07; 06/28/07
AN ORDINANCE IMPOSING AN ADDITIONAL COUNTY -WIDE
SALES AND USE TAX TO BE CREDITED AGAINST THE STATE
TAX FOR PURPOSES OF FINANCING PUBLIC FACILITIES
Y \Civil`,8U4-WOrdinmces`Q007Wddaional Sales & Use Iax
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