HomeMy WebLinkAboutResolution 22-001-CCBOARD OF COUNTY COMMISSIONERS
Grant County, Washington
IN THE MATTER OF RESOLUTION No. 22- bbj -CC
PROHIBITING A LOCAL
INCOME TAX ON WAGES,
SALARIES, INVESTMENTS,
THE SALE OF GOODS OR
SERVICES OR ANY OTHER
INCOME SOURCE
WHEREAS, Article V11,§ 1 of the Washington State Constitution establishes the basic
framework for taxation in the state of Washington, including what shall
be permitted as a tax;
WHEREAS, after the City of Seattle attempted to enact an income tax on'
certain individuals
applicable within its municipal boundaries, the Washington State Court of Division •
g Appeals, Division I ruled in
Kunath v. City of Seattle, 10 Wash. App. 2d 205(2019)that such a tax whe ' n selectively applied, was
unconstitutional and invalid, and also invalidated the statutoryprohibition's on
local governments from
imposing a flat income tax; and
WHEREAS, the Washington State Supreme Court denied the appeal of the
that pp Kunath case such
the ruling stands at this time; and
WHEREAS, the Grant County Board of County Commissioners desires to'
declare its position
regarding the potential for local governments to
impose a local income tax on
p its residents and
businesses; and
WHEREAS, businesses large and small provide the economic lifeblood in
our County, the
region, state and country; and
WHEREAS, the Grant County Board of County Commissioners knows that a strong and
encouraging business climate is one of the best ways to attract and retainood businesses usinesses to employ
people in family wage jobs; and
WHEREAS, imposing a local income tax mayenerate additional revenue e in the short term, it
would most likely result in less long-term revenue due to the dampening
p g effect it would have on our
businesses.
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NOW THEREFORE, the Grant County Board of County Commissioners hereby declares and
resolves as follows:
Section 1. The Board of County Commissioners herebydeclares that the imposition position of a County
income tax on the businesses and residents of unincorporated Grant County '
rp my is prohibited. Such a
tax would be in direct conflict with the high value the County places on promoting economic
development through the attraction and expansion of financial) healthy, y, family wage paying
employers. Small businesses are the backbone of our local regional, state a '
� g and national economy
i
and t is imperative that the County not put unnecessaryhurdles in the way y of their success. As
such, the Grant County Board of County Commissionersrohibits the imposition p posltlon of a county
income tax in the event a local income tax is determined legal and permissible by the Washington
State Legislature or the Washington State Supreme Court.
Section 2. Effective Date: This Resolution shall be effective upon adoption.
p
DATED this day of , 2022.
Yea Nay Abstair.
BOARD OF COUNTY COMMISSIONERS
GRANT COUNTY, WASHINGTON
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