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BOARD OF COUNTY COMMISSIONERS <br />COUNTY OF KITTITAS <br />STATE OF WASHINGTON <br />RESOLUTION <br />No.2022- !4A <br />IN THE MATTER OF OPPOSITION TO IMPOSITION OF LOCAL INCOME TAX <br />WHEREAS, Article VII,$ I 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 <br />the Legislature; and <br />WHEREAS, such delegation of authority is not self-executing, but must rather be accompanied by a <br />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 <br />income tax and there is no other currently existing statutory authority that would authorize a county to <br />impose an income tax; and <br />WHEREAS, The City of Seattle (which does have such a specific grant of authority to impose income <br />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. Kunathv. City of Seattle,l0 <br />Wash. App. 2d 205 (2019); and <br />WHEREAS, The Court in Kunath also struck down as unconstitutional the provisions of Ch. 36.65 RCW <br />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 attractand 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