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BEFORE THE BOARD OF KITTITAS COUNTY COMMISSIONERS <br />Ordinance No. <br />2021- o l4r <br />An Ordinance Related to Imposition of a Mental Health Tax Pursuant to RCW 82.14.460 <br />WHEREAS, RCW 82.14.460 provides for a sales and use tax whose proceeds are to be used for chemical <br />dependency, mental health treatment, or therapeutic courts; and <br />WHERBAS, after due notice, the Kittitas County Board of County Commissioners met at 6:00 p.m. on <br />December 7,2021 and held a public hearing to consider the matter; and <br />WHEREAS, after public testimony and due deliberation, the Kittitas County Board of Commissioners finds <br />that such a tax is in the county's best interest. <br />NOW' THEREFORE, BE IT ORDAINED that the Board of County Commissioners hereby, pursuant to the <br />provisions of RCW 82.14.460, imposes the tax authorized by said RCW section to be effective April 1,2022 <br />and ending on March 31,2028 unless reauthorized by the Board of County Commissioners. <br />BE IT FURTHER ORDAINED that the County IT department is directed to amend Kittitas County code on <br />the website providing for a new section KCC 3.04.090 which shall read as follows: <br />3.04.090 Mental Health sales/use tax. <br />l. There is hereby imposed a sales and use tax, as authorized by RCW 82.14.460, upon every taxable <br />event, as defined therein, occurring within the county. The tax collected shall be imposed upon and <br />collected from those persons and events provided for pursuant to Chapters 82.08 and 82.12 RCW. Such <br />sales or use tax shall be in addition to any other taxes authorized by law. <br />2. The rate of the tax imposed herein shall be one tenth of one percent of the sale or rental price, as the case <br />may be unless offset by a city's imposition of the same tax. <br />3. The administration and collection of the tax imposed by this chapter shall be in accordance with the <br />provisions of Chapter 82.14 RCW. <br />4. The tax collected pursuant to this section shall be used only for such purposes as are authorized by RCW <br />82.14.460. <br />5. The county hereby consents to the inspection ofsuch records as are necessary to qualifl, the county for <br />inspection of records of Department of Revenue, pursuant to RCW 82.32.330. <br />6. The tax shall commence to be imposed January 1,2022 and cease on December 31,2027 unless <br />reauthorized by the Board of County Commissioners. <br />BE IT FURTHER ORDAINED that the Prosecutor's Office is authorized to correct anything it deems a <br />scrivener's elTor on the website without need to bring the matter back to the Board of County Commissioners. <br />BE IT FURTHER ORDAINED that the Auditor's Office shall place the funds collected pursuant to this tax <br />into fund 105 Community Services and that the Auditor's Office may charge its administrative costs related to <br />these funds against monies held in fund 105 Community Services. <br />BE IT FURTHER ORDAINED that the Behavioral Health and Recovery Advisory Board shall, during the <br />first year of tax imposition while the funds are merely accruing, develop goals, objectives, and metrics for the <br />use ofthese funds; solicit and collect proposals for the use ofsaid funds; and near the end ofthe first year of <br />tax imposition, make recommendations to the Board of County Commissioners as to what proposals should be <br />funded and in what amounts. The Board of County Commissioners shall make funding decisions after <br />considering the recommendations of the Behavioral Health and Recovery Advisory Board.