Laserfiche WebLink
Ordinance No. _____ Page 1 of 2 <br /> <br />ORDINANCE NO. 2020-____ <br />AN ORDINANCE CREATING A NEW CHAPTER IN KITTITAS COUNTY CODE <br />REGARDING <br />A SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE <br />HOUSING IN ACCORDANCE WITH SUBSTITUTE HOUSE <br />BILL 1406 (CHAPTER 338, LAWS OF 2019) <br /> <br />WHEREAS, on ________________ 2020 the Board of County Commissioners for Kittitas <br />County adopted Ordinance 2020-004 as required as the final local legislative act required under <br />Substitute House Bill 1406:(Chapter 338, Laws of2019); and <br /> <br />WHEREAS, The Board of County Commissioner for Kittitas County, in an effort to enhance <br />notice of this tax measure, desire to memorialize its provisions in Kittitas County Code. <br /> <br />NOW, THEREFORE, BE IT ORDAINED, BY THE BOARD OF COUNTY <br />COMMISSIONERS OF KITTITAS COUNTY, WASHINGTON, THAT: A new chapter in <br />the Kittitas County Code (Ch. 3.07 KCC) shall be created to read as follows: <br /> <br />3.07-Sales and Use Tax for Affordable and Supportive Housing <br /> <br />3.07.010. Tax Imposed <br />There is hereby imposed by this ordinance the maximum capacity of the sales and use tax (.0146 <br />percent) authorized by SHB 1406 in Kittitas County. For unincorporated Kittitas County, and the <br />cities of Kittitas, Roslyn, Cle Elum, and South Cle Elum, which do not intend on levying their <br />portion of the sales and use tax, the maximum capacity is .0146 percent. The city of Ellensburg is <br />already levying the maximum tax, and so the County will levy none for qualifying events within <br />the city limits. <br /> <br />3.07.020. Applicability of Tax <br />The tax shall be imposed upon and collected from those persons from whom the state sales or <br />use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. The rate of tax imposed by this <br />ordinance shall be applied to the selling price in the case of a sales tax or the value of the article <br />used in the case of a use tax. <br /> <br />3.07.030. Administration and Collection <br />The tax imposed by this ordinance shall be administered and collected in accordance with <br />Chapter 82.14.050 RCW. The Chair of the Board of the Kittitas County Commissioners is <br />hereby authorized to, and directed to, execute and sign contracts with the Washington State <br />Department of Revenue that may be necessary to provide for the administration or collection of <br />the tax. The Budget and Finance Manager will submit a copy of the approved ordinance to the <br />Department of Revenue. <br /> <br />3.07.040. Use of Funds <br />Monies collected shall be used for allowable expenditures authorized by 82.14 RCW as amended <br />by Substitute House Bill 1406, now codified under RCW 82.14.540. <br />