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