HomeMy WebLinkAboutOrdinance 19-088-CCBOARD OF COUNTY COMMISSIONERS
Grant County, Washington
ORDINANCE ADDING A NEW
SECTION 3.88 TO TITLE 3 OF THE
GRANT COUNTY CODE TITLED
"AFFORDABLE AND SUPPORTIVE
HOUSING — LOCAL SALES AND USE
TAX" AND ADOPTING LEGISLATION
TO AUTHORIZE A SALES AND USE
TAX FOR AFFORDABLE AND
SUPPORTIVE HOUSING IN
ACCORDANCE WITH SUBSTITUTE
HOUSE BILL 1406 (CHAPTER 338,
LAWS OF 2019) AND OTHER
MATTERS RELATED THERETO
ORDINANCE No. 19- �
(� v -CC
WHEREAS, in the 2019 Regular Session, the Washington State Legislature approved,
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and the Governor signed, Substitute House Bill 1406 (Chapter 338, Laws of 2019) ("SHB
1406"); and
WHEREAS, SHB 1406 authorizes the governing body of a city or county p to impose a
local sales and use tax for the acquisition, construction and rehabilitation of affordable housing
or facilities providing supportive housing, and for the operations and maintenance costs of
affordable or supportive housing, and, if eligible, for providing rental assistance to tenants; and
WHEREAS, Grant County has determined that imposing the sales and use tax to address
this need will benefit its citizens; and
WHEREAS, this tax is not a new tax, rather the tax will be deducted from the amount of
tax otherwise required to be collected or paid to the Department of Revenue under RCW 82.08
or 82.12 and will represent an additional source of funding to address housingneeds in Grant
County; and
Coun
WHEREAS, the tax must be used to assist persons whose income is at or below sixty
percent of Grant County's median income; and
WHEREAS, in order for Grant County to impose the tax, the County p first adopted
Resolution No. 19 -064 -CC on August 12, 2019, declaring the County's intent to levyportion of
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the States sales tax within six months of the effective date of the SHB 1406 • and
WHEREAS, within twelve months of the effective date of SHB 1406, theovernin
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body must adopt legislation authorizing the maximum capacity of the tax; and
WHEREAS, Grant County currently levies a "qualifying local tax," and
WHEREAS, the Grant County Board of Commissioners now desires to adopt legislation
imposing a local sales and use tax as authorized by SHB 1406 as set forth herein.
Ordinance SHB 1406
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NOW, THEREFORE, BE IT ORDAINED, the Board of Grant County Commissioners
adopts and hereby adds a new Chapter 3.8 8, to Title 3 of the Grant County Code, to read as
follows:
Chapter 3.88- AFFORDABLE AND SUPPORTIVE HOUSING -LOCAL SALES AND
USE TAX.
Sections:
3.88.010. Tax Imposed
There is hereby imposed by this ordinance a sales and use tax on every taxable event as
defined in RCW 82.14.020, occurring within the unincorporated area of Grant County and within
the limits of any non -participating city that is located within the County. The rate of the tax
hereby imposed shall be 0.0146 of the selling price or the value of the article used, as the case
may be.
3.88.020 Applicability of Tax
The tax shall be imposed upon and collected from those persons from whom the state
sales or use tax is collected pursuant to RCW 82.08 and 82.12.
3.88.030 Affordable and Supportive Housing Sales Tax Credit — Deduction
The tax imposed under this ordinance must be deducted from the amount of tax otherwise
required to be collected or paid to the Department of Revenue under RCW 82.08 or 82.12.
3.88.40 Administration and Collection
The tax imposed by this ordinance shall be administered and collected in accordance with
RCW 82.14.050. The Chair of the Board of Grant County Commissioners is hereby authorized to
and directed to execute and sign contracts within the Washington State Department of Revenue
that may be necessary to provide for the administration or collection of the tax.
3.88.050 Use of Funds
All monies collected under this ordinance shall be dedicated to the Housing Authority of
Grant County for use in compliance with RCW 82.14, as amended by Laws of 2019, Substitute
House Bill 1406, and as hereafter amended.
3.88.060 Effective Date
This ordinance is effective the date of signing.
3.88.070 Expiration
The tax imposed by this ordinance expires 20 years after the date on which the tax is first
imposed.
Ordinance SHB 1406
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