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KITTITAS COUNTY <br />Board of County Commissioners <br /> <br />AGENDA STAFF REPORT <br /> <br />AGENDA DATE: February 15, 2022 <br /> <br />ACTION REQUESTED: Request to Approve a Resolution in Opposition of Imposition of <br />Local Income Tax. <br /> <br /> <br />BACKGROUND: The Washington State Constitution establishes the framework for <br />taxation in the state of Washington, including what shall be permitted <br />as a tax. After the City of Seattle attempted to enact an income tax on <br />certain individuals applicable within in its municipal boundaries, the <br />Washington State Court of Appeals, Division I ruled in Kunath v. <br />City of Seattle, 10 Wash. App. 2nd 205 (2019) that such a tax, when <br />selectively applied, was unconstitutional and invalid. The Washington <br />State Supreme Court denied the appeal of the Kunath case such that <br />the ruling stands at this time. Kittitas County would be joining 23 <br />other local governments to enact a ban on local income tax in <br />response to this court of appeals ruling. <br /> <br />INTERACTION: Commissioner Wachsmith in conjunction with Prosecutor proposed <br />the following document. <br /> <br />RECOMMENDATION: Request to Approve a Resolution in Opposition of Imposition of <br />Local Income Tax. <br /> <br />HANDLING: Original – Clerk of the Board <br /> Electronic Copy – Prosecutor/Treasurer/Auditor <br /> <br />ATTACHMENTS: Request to Approve a Resolution in Opposition of Imposition of <br />Local Income Tax. <br /> <br />LEAD STAFF: Carly Brettmann, Director of Communications on behalf of <br />Commissioner Brett Wachsmith <br /> <br /> <br /> <br /> <br /> <br />