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BOARD OF COUNTY COMMISSIONERS <br />COUNTY OF KITTITAS <br />STATE OF WASHINGTON <br />RESOLUTION <br />NO. 2022-_______ <br />IN THE MATTER OF OPPOSITION TO IMPOSITION OF LOCAL INCOME TAX <br />WHEREAS, Article VII,§ 1 of the Washington State Constitution establishes the basic framework for <br />taxation in the state of Washington, including what shall be permitted as a tax; and <br />WHEREAS, municipalities have no inherent power to levy taxes but must be delegated such authority by the Legislature; and <br />WHEREAS, such delegation of authority is not self-executing, but must rather be accompanied by a specific grant of taxing authority; and <br />WHEREAS, RCW 36.32.120 does not contain a specific grant of authority for a county to impose an income tax and there is no other currently existing statutory authority that would authorize <br />a county to impose an income tax; and <br />WHEREAS, The City of Seattle (which does have such a specific grant of authority to impose income taxes under RCW 35.22.280) imposed such a tax which was invalidated as violating Washington’s <br />Constitutional requirement that taxes be uniform rather than graduated. Kunath v. City of Seattle, 10 Wash. App. 2d 205 (2019); and <br />WHEREAS, The Court in Kunath also struck down as unconstitutional the provisions of Ch. 36.65 RCW which, among other things, prevented counties from imposing a net income tax; and <br />WHEREAS, the Washington State Supreme Court refused to review the holding in Kunath <br />and,hence, that holding stands at this time; and <br />WHEREAS, the Board of Kittitas County Commissioners desires to declare its position regarding the <br />potential for local governments to impose a local income tax on its residents and businesses; and <br />WHEREAS, businesses large and small provide the economic lifeblood in our County, the region, <br />state, and country; and <br />WHEREAS, the Board of Kittitas County Commissioners knows that a strong and encouraging <br />business climate is one of the best ways to attract and retain good businesses to employ people in <br />family wage jobs; and <br />WHEREAS, while imposing a local income tax may generate additional revenue in the short term, it <br />may very well result in less long-term revenue due to the dampening effect it would have on our <br />businesses; and <br />WHEREAS, the Board of Kittitas County Commissioners encourages all municipalities throughout <br />Kittitas County to provide the same protection from the adoption of another onerous tax for their <br />citizens. <br />NOW THEREFOREBE IT RESOLVED, the Board of Kittitas County Commissioners, hereby opposes the imposition of a local income tax on the businesses and residents of unincorporated Kittitas <br />County. Such a tax would be in direct conflict with the high value Kittitas County places on promoting economic development through the attraction and expansion of financially healthy, <br />family wage paying employers. Small businesses are the backbone of our local, regional, state, and national economy and it is imperative that Kittitas County not put unnecessary hurdles <br />in the way of their success. As such, the Board of Kittitas County Commissioners opposes the imposition of a local income tax in the event a local income tax is determined legal, specifically <br />authorized, or permissible by the Washington State Legislature or the Washington State Supreme Court. <br />DATED this __________ day of ____________________, 2022, at Ellensburg, Washington.BOARD OF COUNTY COMMISSIONERSKITTITAS COUNTY, WASHINGTON__________________________________________Chair__________________________________________Vice-Chair__________________________________________Commissioner <br />ATTEST: <br />_____________________________ <br />Clerk of the Board