HomeMy WebLinkAbout75-11 - Res. Imposing Sales and Use Tax for Chemical Dependancy or Mental Health TreatmentRESOLUTION NO. ab"'I I
A RESOLUTION Imposing a Sales and Use Tax; Providing for the Administration and
Collection Thereof For Providing New or Expanded Chemical Dependency or Menta
Health Treatment Services and for the Operation of New or Expanded Therapeutic Court
Programs as Provided in Chapter 82; 1 4.460 RCW.
WHEREAS, substance use disorders are a serious and treatable health problem known
to impact directly or indirectly as many as 60% of Americans and mental illness is a serious and
treatable health problem known to directly occur in more than 19 million Americans, the most
serious and chronic conditions occurring in three to five percent of the population; and
WHEREAS, approximately 50% of individuals with severe mental disorders are also
substance abuse disordered, and more than 35% of alcohol abusers and more than 50% of
drug abusers are also affected by serious mental illness; and
WHEREAS, Fifty percent of homeless adults have a substance abuse disorder; and
WHEREAS, the 2011 homelessness count for Mason County revealed 645 homeless
people and also revealed that alcohol is one of the two top causes of homelessness in Mason
County; and
WHEREAS, 80% of crimes are associated with substance abuse; and
WHEREAS, Approximately 85% of incarcerated people who have a mental disorder also
have a chemical dependency disorder, known as a co-occurring disorder; and
WHEREAS, individuals with co-occurring disorders (dually diagnosed mental illness and
substance abuse disorders) are at a high risk for negative outcomes, including hospitalization,
overdose, violence, legal problems, homelessness, victimization, HIV infection, and hepatitis;
and
WHEREAS, community children and youth are impacted by mental disorders, substance
use disorders and co-occurring disorders both as the children of, and as individuals with, mental
illness and/or substance abuse disorders, often with resulting negative impact on their health,
ability to learn, home life and safety, social behavior, and emotional development; with
concomitant impacts on education, juvenile justice, child and family, health and mental health
service systems; and
WHEREAS, treatments for individuals with co-occurring substance use and mental
illness require specialized care to meet the unique and often opposing needs of both disorders;
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 impact of substance use disorders on the Mason County Criminal
Justice system is significant; and
WHEREAS, Criminal Justice system response to individuals with mental disorders,
substance use disorders and co-occurring disorders represents a significant and costly problem
throughout Washington State, so much so that the 2005 Washington State Legislature passed
E2SSB 5763, an act relating to the creation of the omnibus treatment of mental and substance
abuse disorders, in the belief that identification and integration evidence -based treatment of
mental disorders, substance use disorders and co-occurring disorders is critical to successful
outcomes and recovery; and
WHEREAS, Mason County citizens, through their property taxes, are paying for the cost
of mental disorders, substance use disorders and co-occurring disorders through funding of
courts, jails, emergency medical technicians, schools, hospitals and law enforcement; and
WHEREAS, recognizing the health, social, community and economic impact of mental
disorders, substance use disorders and co-occurring disorders on Mason County citizens as
significant and negative, and desiring to achieve the goal of successful outcomes and recovery
for individuals with mental disorders, substance use disorders and co-occurring disorders; and
WHEREAS, the Board of County Commissioners recognize that successful outcomes
and recovery for some citizens will be a prerequisite for becoming employable and entering the
workforce, make it possible for employers to retain valuable experienced employees, and
reduce homelessness; and
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
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. There is hereby created the Substance Abuse/Mental Health Program Fund.
Monies collected pursuant to this resolution shall be deposited in this 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 Public Health Department. The Health Department, with the help
of a citizen advisory committee appointed by the Board of Mason County
Commissioners, is hereby directed to prepare a five year plan, an annual budget,
and an annual report showing the successes and failures of the programs.
7. If any provision of this resolution or it 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.
8. The tax imposed by this resolution shall be limited in term to five years from the
date of the signing of this resolution.
DATED this 1st day of November 2011.
ATTEST:
annon Goudy, C e Fe oa
APPROVED AS TO FORM:
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Tim Whitehead, kc ic ra »
Chief Deputy Prosecuting Attorney
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
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LyndaRing Erickson, Chair
Tim Sheld0 Commissioner
Steve Bloomfield, Com'missioner