HomeMy WebLinkAbout28-16 - Res. 1/10th of 1% Sales and Use Tax for Mental Health and Substance AbuseI L
RESOLUTION NO. �f
WHEREAS, RCW 82.14.460 (2) authorizes the County Legislative Authority to
authorize, fix and impose a sales and use tax in addition to other taxes authorized by law with a
rate not to exceed one -tenth of one percent; and RCW 82.14.460 (3) provides that monies
collected shall be solely for the purpose of providing new or expanded substance abuse or
mental health treatment services and for the operation of new or expanded therapeutic court
programs; and
WHEREAS, the Mason County Advisory Committee for the 1 /10th of 1% Sales and Use
Tax for Mental Health and Substance Abuse services and Therapeutic Courts, upon review of
local, state and national data and information identified the health, social community, and
economic impact of alcohol and other drugs on Mason County and its citizens, and the impact
of mental disorders, substance use disorder and co-occurring disorders, as a major public
health and public safety problem in their October 2011 Report to the Mason County Board of
County Commissioners and to the citizens of Mason County; and
WHEREAS, the Board of County Commissioners authorized the 1/1Oth of 1% Sales and
Use Tax on November 1, 2011 for an initial 5 years; and
WHEREAS, the 2015 Mental Health & Substance Abuse Annual Report indicates more
time is necessary for adequate evaluation of program results and recommends the
reauthorization and continuance of the 1 /10th of 1% Sales and Use Tax with annual reports and
evaluation;
NOW, THEREFORE, BE IT RESOLVED, by the Board of County Commissioners of
Mason County that:
1. There is hereby imposed by this resolution a one tenth of one percent sales and
use tax, as the case may be, upon every taxable event as defined in Chapter 82 08
and 82.12 RCW, occurring within Mason County. The tax shall be imposed upon
and collected from those persons from whom the state sales or use tax is collected
pursuant to 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 Mason County.
2. The rate of tax imposed by this resolution shall be applied to the selling price in
the case of a sales tax or the value of the article used in the case of a use tax.
3. The tax imposed by this resolution shall be administered and collected in
accordance with Chapter 82.14.050. The Chair of the Board of County
Commissioners 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.
4. Monies collected pursuant to this resolution shall be deposited in the Mental
Health and Substance Abuse Fund by the Mason County Treasurer. The fund
balance may be invested by the Treasurer and any interest earned shall be
deposited in this fund as well.
5. Monies deposited in such fund shall be used solely for purposes as authorized
by the laws of the State of Washington, including, providing new or expanded
substance abuse or mental health treatment services and for the operation of new or
expanded therapeutic court programs. Monies collected shall not be used to
supplant existing funding for these programs.
6. The fund shall be administered by the Board of County Commissioners through
the Mason County Community Services Department.
7. If any provision of this resolution or its application to any person or circumstance
is held invalid, the remainder of this resolution or the application of the provisions to
other persons or circumstances is not affected.
DATED this
ATTEST:
APPROVED AS TO FORM:
day of May 2016.
Tim Whitehead
Chief Deputy Prosecuting Attorney
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
Terri Jeffrey
C.; (j.2,4--i,
Tim Sheldon, Commissioner
Rand Neatherlin, Ob�lmissioner