HomeMy WebLinkAboutOrdinance 97-194-CCGRANT COUNTY BOARD OF COMMISSIONERS
Grant County, Washington
ORDINANCE NO. 97-194-CC
RESOLUTION NO. 97-194-CC
AN ORDINANCE IMPOSING A COUNTY-WTDE SALES AND
USE TAX FOR PURPOSES OF FINANCING PUBLIC
FACILTTIES, AND OTHER MATTERS PROPERLY RELATING
THERETO.
WHEREAS, Grant County (the "County") is undergoing constant and increased pressures
on its limited fiscal resources to provide important government services, which prompt the policy
choice set forth herein; and
WHEREAS, the County desires to make the wisest use of its limited fiscal resources; and
WHEREAS, Second Substitute Senate Bi115740, Chapter 366, Laws of 1997, adds a new
section to chapter 82.14 RCW; and
WHEREAS, Second Substitute Senate Bi115740, Chapter 366, Laws of 1997, empowers
the legislative authority of a distressed county with the authority to fix and impose a sales and
use tax; and
WHEREAS, Grant County is a"distressed county" within the contemplation of Second
Substitute Senate Bill 5740, Chapter 366, Laws of 1997; and
WHEREAS, Grant County is a"rural county" within the contemplation of Second
Substitute Senate Bill 5740, Chapter 366, Laws of 1997; and
WHEREAS, the aforementioned sales and use tax shall be collected from those persons
who are taxable by the state under chapters 82.04 and 82.12 RCW upon the occurrence of any
taxable event within a county, but shall not increase the existing sales and use tax; and
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WHEREAS, the aforementioned sales and use tax may not exceed 0.04 percent of the
selling price in the case of a sales tax, or value of the article used in the case of a use tax; and
WHEREAS, the aforementioned sales and use tax shall be deducted from the amount of
tax otherwise required to be collected or paid over to the department of revenue under chapters
82.08 or 82.12 RCW; and
WHEREAS, Second Substitute Senate Bill 5740, Chapter 366, Laws of 1997, requires
that the department of revenue perform the collection of the aforementioned sales and use tax
on behalf of a county at no cost to the county; and
WHEREAS, the aforementioned sales and use tax must be expended exclusively for
purposes of �inancing public facilities in rural counties; and
WHEREAS, it is in the best interest of the public that Grant County fix and impose a
sales and use tax, NOW, THEREFORE,
BE TT ORDAINED that a sales and use tax sha11 be fixed and imposed at the rate of
four-tenths of one percent 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. Said moneys shall be expended exclusively for the purpose o�
financing public facilities as contemplated by chapter 82.14 RCW.
The aforementioned sales and use tax shall be deducted from the amount of tax otherwise
required to be collected or paid over to the department of revenue under chapter 82.08 or 82.12
RCW, but shall not increase the existing sales and use tax. The department of revenue shall
perform the collection of the aforementioned sales and use tax on behalf of Grant County at no
cost to Grant County.
No sales and use tax, as fixed and imposed herein, may be collected by Grant County
more than twenty-five years after the date first imposed.
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NOW THEREFORE, BE IT HEREBY RESOLVED THAT THE GRANT COUNTY
COMMISSIONERS adopt this ordinance effective July 1, 1998.
PASSED this v1 �1�1�,day of November, 1997.
BOARD OF COUNTY COMMISSIONERS
GRANT COUNTY, WASHINGTON
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,
LeRoy C. lison, Chair
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P�.�??/ � ���
� Helen Fancher, Member
Tim Snead, Member
A EST:
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Clerk of t Board
PUBLISHED: 11/ /97; 11/ /97.
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