Chapter 3.37
SALES AND USE TAX FOR CHEMICAL DEPENDENCY OR MENTAL HEALTH TREATMENT SERVICES AND THERAPEUTIC COURT PROGRAMS [Effective January 1, 2009]

Sections:

3.37.010    Sales and use tax imposed.

3.37.020    Tax rate and applicability.

3.37.030    Administration and collection.

3.37.040    Establishment of chemical dependency/mental health program fund.

3.37.050    Use of funds.

3.37.060    Administration of fund.

3.37.070    Chemical dependency/mental health program fund oversight advisory committee.

3.37.080    Effective date.

3.37.090    Severability.

3.37.010 Sales and use tax imposed.

Pursuant to RCW 82.14.460, there is hereby imposed a sales and use tax, as the case may be, upon any taxable event, as defined in Chapters 82.08 and 82.12 RCW, occurring within Whatcom County. The tax shall be imposed upon and collected from those persons who are taxable by the state under Chapters 82.08 and 82.12 RCW. This tax shall be in addition to any other sales and use tax imposed by the state of Washington and/or Whatcom County. (Ord. 2008-027 Exh. A).

3.37.020 Tax rate and applicability.

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. (Ord. 2008-027 Exh. A).

3.37.030 Administration and collection.

The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The county executive or designee is hereby authorized to and directed to execute any contracts with the Washington State Department of Revenue that may be necessary to provide for the administration or collection of the tax. (Ord. 2008-027 Exh. A).

3.37.040 Establishment of chemical dependency/mental health program fund.

There is hereby created the chemical dependency/mental health program fund. The Whatcom County treasurer shall deposit monies collected pursuant to this chapter in this fund. The treasurer may invest the fund balance and any interest earned shall be deposited into this fund. (Ord. 2008-027 Exh. A).

3.37.050 Use of funds.

Monies deposited into the chemical dependency/mental health program fund shall be used solely for the purpose of providing new or expanded chemical dependency or mental health treatment services and for the operation of new or expanded therapeutic court programs, as authorized by the laws of the state of Washington. Monies collected under this chapter shall not be used to supplant existing funding for these programs. (Ord. 2008-027 Exh. A).

3.37.060 Administration of fund.

The county executive shall administer the chemical dependency/mental health program fund with the assistance of the chemical dependency/mental health program fund oversight advisory committee and the Whatcom County health department, in accordance with budgetary processes and Whatcom County administrative policies and state statutes. (Ord. 2008-027 Exh. A).

3.37.070 Chemical dependency/mental health program fund oversight advisory committee.

To ensure oversight, implementation, and evaluation, the county council authorizes the county executive to appoint an 11-member oversight committee consisting of one representative from each of the following areas: Peace Health Hospital, the judicial branch of Whatcom County government, the Whatcom County sheriff or designee, the chief of corrections or designee, the Whatcom County public health director or designee, the mental health advisory board, and the substance abuse advisory board. The remaining four positions are to include two people that represent mental health advocacy, and two people that represent drug recovery advocacy. In coordination with the oversight committee, the executive or designee shall submit quarterly progress reports and one annual summary report for those programs supported with the sales tax revenue to the county council. (Ord. 2008-027 Exh. A).

3.37.080 Effective date.

In accordance with the Whatcom County budget cycle, this chapter shall take effect January 1, 2009. (Ord. 2008-027 Exh. A).

3.37.090 Severability.

If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected. (Ord. 2008-027 Exh. A).