HomeMy WebLinkAbout08-19-2020 - 49753 - Ch 3.07 KCC Ord2 (6)Ordinance No. _____ Page 1 of 2
ORDINANCE NO. 2020-____
AN ORDINANCE CREATING A NEW CHAPTER IN KITTITAS COUNTY CODE
REGARDING
A SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE
HOUSING IN ACCORDANCE WITH SUBSTITUTE HOUSE
BILL 1406 (CHAPTER 338, LAWS OF 2019)
WHEREAS, on ________________ 2020 the Board of County Commissioners for Kittitas
County adopted Ordinance 2020-004 as required as the final local legislative act required under
Substitute House Bill 1406:(Chapter 338, Laws of2019); and
WHEREAS, The Board of County Commissioner for Kittitas County, in an effort to enhance
notice of this tax measure, desire to memorialize its provisions in Kittitas County Code.
NOW, THEREFORE, BE IT ORDAINED, BY THE BOARD OF COUNTY
COMMISSIONERS OF KITTITAS COUNTY, WASHINGTON, THAT: A new chapter in
the Kittitas County Code (Ch. 3.07 KCC) shall be created to read as follows:
3.07-Sales and Use Tax for Affordable and Supportive Housing
3.07.010. Tax Imposed
There is hereby imposed by this ordinance the maximum capacity of the sales and use tax (.0146
percent) authorized by SHB 1406 in Kittitas County. For unincorporated Kittitas County, and the
cities of Kittitas, Roslyn, Cle Elum, and South Cle Elum, which do not intend on levying their
portion of the sales and use tax, the maximum capacity is .0146 percent. The city of Ellensburg is
already levying the maximum tax, and so the County will levy none for qualifying events within
the city limits.
3.07.020. 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 Chapters 82.08 and 82.12 RCW. The rate of tax imposed by this
ordinance shall be applied to the selling price in the case of a sales tax or the value of the article
used in the case of a use tax.
3.07.030. Administration and Collection
The tax imposed by this ordinance shall be administered and collected in accordance with
Chapter 82.14.050 RCW. The Chair of the Board of the Kittitas County Commissioners is
hereby authorized to, and directed to, execute and sign contracts with the Washington State
Department of Revenue that may be necessary to provide for the administration or collection of
the tax. The Budget and Finance Manager will submit a copy of the approved ordinance to the
Department of Revenue.
3.07.040. Use of Funds
Monies collected shall be used for allowable expenditures authorized by 82.14 RCW as amended
by Substitute House Bill 1406, now codified under RCW 82.14.540.
Ordinance No. _____ Page 2 of 2
3.07.050. Administration of Fund
The funds will be collected and accounted for separately in the Fund #112 Affordable Housing
as established by the County Auditor and shall be administrated by the Board of County
Commissioners.
3.07.060. Effective Date
This ordinance is effective _________________________ 2020.
3.07.070. Severability
If any provision of this ordinance or its application to any person or circumstance is held invalid,
the remainder of this ordinance or the application of the provisions to other person or
circumstances is not affected.
GE IT FURTHER ORDAINED THAT the Kittitas County IT Department shall update and
amend the County’s website accordingly and that any scrivener’s errors shall be fixed at the
direction of the Prosecuting Attorney’s Office without need for further board action or
consultation.
PASSED by the following vote this _________ day of _______________________, 20____ by
the Board of Kittitas County Commissioners meeting in regular session at Ellensburg,
Washington then signed by its membership and attested to by its Clerk in authorization of such
passage:
BOARD OF COUNTY COMMISSIONERS
APPROVED AS TO FORM KITTITAS COUNTY, WASHINGTON
_______________________ ___________________________________
Deputy Prosecutor/Prosecutor Commissioner
WSBA #
___________________________________
Commissioner
________________________ ___________________________________
Clerk of the Board Commissioner