RCW 82.14.460
Sales and use tax for chemical dependency or
mental health treatment services or therapeutic courts.
(Effective until January 1, 2015.)
(1) A county legislative
authority may authorize, fix, and impose a sales and use tax in
accordance with the terms of this chapter.
(2) The tax authorized in this section shall be in addition
to any other taxes authorized by law and shall be collected from
those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the
county. The rate of tax shall equal one-tenth of one percent of
the selling price in the case of a sales tax, or value of the
article used, in the case of a use tax.
(3) Moneys collected under this section shall be used solely
for the purpose of providing for the operation or delivery of
chemical dependency or mental health treatment programs and
services and for the operation or delivery of therapeutic court
programs and services. For the purposes of this section,
"programs and services" includes, but is not limited to,
treatment services, case management, and housing that are a
component of a coordinated chemical dependency or mental health
treatment program or service.
(4) All moneys collected under this section must be used
solely for the purpose of providing new or expanded programs and
services as provided in this section, except a portion of moneys
collected under this section may be used to supplant existing
funding for these purposes in any county as follows: Up to fifty
percent may be used to supplant existing funding in calendar year
2010; up to forty percent may be used to supplant existing
funding in calendar year 2011; up to thirty percent may be used
to supplant existing funding in calendar year 2012; up to twenty
percent may be used to supplant existing funding in calendar year
2013; and up to ten percent may be used to supplant existing
funding in calendar year 2014.
(5) Nothing in this section may be interpreted to prohibit
the use of moneys collected under this section for the
replacement of lapsed federal funding previously provided for the
operation or delivery of services and programs as provided in
this section.
[2009 c 551 § 2; 2008 c 157 § 2; 2005 c 504 § 804.]
NOTES:
Expiration date -- 2009 c 551 §§ 1 and 2: See note following RCW 82.14.450.
Findings -- Intent -- 2008 c 157: "The legislature finds it necessary to clarify the original intent regarding eligible expenditures of the sales and use tax provided in RCW 82.14.460. The legislature intended that upon the original effective date of RCW 82.14.460, the moneys collected under RCW 82.14.460 would be permitted to be used for the purposes as provided in RCW 82.14.460 as clarified by section 2, chapter 157, Laws of 2008." [2008 c 157 § 1.]
Findings -- Intent -- Severability -- Application -- Construction -- Captions, part headings, subheadings not law -- Adoption of rules -- Effective dates -- 2005 c 504: See notes following RCW 71.05.027.
Alphabetization -- Correction of references -- 2005 c 504: See note following RCW 71.05.020.
RCW 82.14.460
Sales and use tax for chemical dependency or
mental health treatment services or therapeutic courts.
(Effective January 1, 2015.)
(1) A county legislative authority
may authorize, fix, and impose a sales and use tax in accordance
with the terms of this chapter.
(2) The tax authorized in this section shall be in addition
to any other taxes authorized by law and shall be collected from
those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the
county. The rate of tax shall equal one-tenth of one percent of
the selling price in the case of a sales tax, or value of the
article used, in the case of a use tax.
(3) Moneys collected under this section shall be used solely
for the purpose of providing for the operation or delivery of new
or expanded chemical dependency or mental health treatment
programs and services and for the operation or delivery of new or
expanded therapeutic court programs and services. For the
purposes of this section, "programs and services" includes, but
is not limited to, treatment services, case management, and
housing that are a component of a coordinated chemical dependency
or mental health treatment program or service.
(4) Moneys collected under this section shall not be used to
supplant existing funding for these purposes, provided that
nothing in this section shall be interpreted to prohibit the use
of moneys collected under this section for the replacement of
lapsed federal funding previously provided for the operation or
delivery of services and programs as provided in this section.
[2008 c 157 § 2; 2005 c 504 § 804.]
NOTES:
Findings -- Intent -- 2008 c 157: "The legislature finds it necessary to clarify the original intent regarding eligible expenditures of the sales and use tax provided in RCW 82.14.460. The legislature intended that upon the original effective date of RCW 82.14.460, the moneys collected under RCW 82.14.460 would be permitted to be used for the purposes as provided in RCW 82.14.460 as clarified by section 2, chapter 157, Laws of 2008." [2008 c 157 § 1.]
Findings -- Intent -- Severability -- Application -- Construction -- Captions, part headings, subheadings not law -- Adoption of rules -- Effective dates -- 2005 c 504: See notes following RCW 71.05.027.
Alphabetization -- Correction of references -- 2005 c 504: See note following RCW 71.05.020.