HomeMy WebLinkAboutOrdinance 99-087-CC GRANT COUNTY BOARD OF COMMISSIONERS
Grant County, Washington
ORDINANCE NO. 99-s7 - CC
RESOLUTION NO. 99 -87-CC
AN ORDINANCE 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.
WHEREAS,the Legislature has 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, the new law authorizes"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 97-194-CC ; and
WHEREAS, this additional sales and use tax authorization is taken as a credit against the
State portion of the sales and use tax and does not increase the total tax rate; and
WHEREAS, this new revenue may only be used for rural county public facilities to
encourage economic development; 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 No. 97-194-CC, is hereby amended as follows:
Section 1. Tax Rate: Effective August 1, 1999,the rate of the sales and use tax previously
imposed by Grant County Ordinance/Resolution No. 97-194-CC shall be increased to eight-tenths
of one percent (0.08%) of the selling price (in the case of sales tax) or value of the article used (in
the case of a 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.
AN ORDINANCE IMPOSING AN ADDITIONAL COUNTY-WIDE
S.ALES AND USE TAX TO BE CREDITED AGAINST THE STATE "
TAX FOR PURPOSES OF FINANCING PUBLIC FACILITIES - 1
CIV IL8\ORDINANC\TAX.OR2
Section 2. Tax Use: Said additional 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.
Section 3. Tax Collection: The aforementioned sales and use tax shall be deducted from
the amount of tax otherwise required to be co�lec�ed or paid over to the Department of Revenue
(DOR) under chapter 82.02 RCW or chapter 82.12 RCW, but shall not increase the existing sales
and use tax. DOR shall perform the collection of the subject sales and use tax on behalf of Grant
County at no cost to Grant County.
NOW THEREFORE, BE IT HEREBY RESOLVED THAT THE GRANT COUNTY
COMMISSIONERS adopt this ordinance effective August 1, 1999.
PASSED AND ADOPTED this�day of June, 1999.
BOARD OF COUNTY COMMISSIONERS
GRAN��T CO , � , WASHINGTON
.�--------
,(. �-
Tim Snea , C�air
LeRoy C. All' on, Member
Deborah Kay Moore, Member
ATTEST:
� �
Clerlc o t Board
PUBLISHED: OS/��'l/99; 06/�/99
AN ORDINANCE IMPOSING AN ADDITIONAL COUNTY-WIDE
SALES AND USE TAX TO BE CREDITED AGAINST THE STATE
TAX FOR PURPOSES OF FINANCING PUBLIC FACILITIES - 2
CI V IL8\ORDINANC\TAX.OR2