Resolution Affordable Housing Sales and Use Tax

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BOARD OF COUNTY COMMISSIONERS COUNTY OF KITTITAS STATE OF WASHINGTON RESOLUTION NO. 2019 -______ A RESOLUTION DECLARING THE INTENT OF KITTITAS COUNTY TO ADOPT LEGISLATION TO AUTHORIZE A SALES AND USE TAX FOR AFFORDABLE AND SUPPORTING HOUSING IN ACCORDANCE WITH SUBSTITUTE HOUSE BILL 1406 (CHAPTER 338, LAWS OF 2019), AND OTHER MATERIALS RELATED THERETO. WHEREAS: In the 2019 Regular Session, the Washington State Legislature approved, 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 to impose a local sales and use tax for the acquisition, construction or rehabilitation of affordable housing or facilities providing supportive housing and for the operations and maintenance costs of affordable or supporting housing; and WHEREAS: the tax will be credited against state sales taxes collected within the County and, therefore, will not result in higher sales and use taxes within the County and will represent an additional source of funding to address housing needs in the County; and WHEREAS: the tax must be used to assist persons whose income is at or below sixty percent of the County median income; and WHEREAS: the County has affordable housing needs and has determined that imposing the sales and use tax to address this need will benefit its citizens; and WHEREAS: in order for a city or county to impose the tax, within six months of the effective date of SHB 1406, or January 28, 2020, the governing body must adopt a resolution of intent to authorize the maximum capacity of the tax, and within twelve months of the effective date of SHB 1406, or July 28, 2020, must adopt legislation to authorize the maximum capacity of the tax; and WHEREAS: this Resolution constitutes the resolution of intent required by SHB 1406; and WHEREAS: the Kittitas County Board of Commissioners now desires to declare its intent to impose a local sales tax and use tax authorized by SHB 1406 as set forth herein.