Ordinance 1316, authorizing a sales and use tax, Substitute House Bill 1406 BEFORE THE BOARD OF COUNTY COMMISSIONERS
LEWIS COUNTY, WASHINGTON
IN THE MATTER OF: ORDINANCE NO 1316
AN ORDINANCE ADOPTING LEGISLATION TO
AUTHORIZE A SALES AND USE TAX FOR
AFFORDABLE AND SUPPORTIVE HOUSING IN
ACCORDANCE WITH SUBSTITUTE HOUSE BILL 1406
(CHAPTER 338, LAWS OF 2019) AND OTHER
MATTERS RELATED THERETO
NOW THEREFORE BE IT ORDAINED
DONE IN OPEN SESSION this 27th day of January, 2020
APPROVED AS TO FORM. BOARD OF COUNTY COMMISSIONERS
Jonathan Meyer, Prosecuting Attorney LEWIS COUNTY, WASHINGTON
Amber Smith Gary Stamper
By Amber Smith, Gary Stamper, Chair
Deputy Prosecuting Attorney
ATTEST.•'�°�"'y " • Edna J . Fund
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\c;•Edna J Fund, Vice Chair
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Rieva Lester ••y�N`'T•°;
•• Robert C . Jackson
Rieva Lester, Robert C Jackson, Commissioner
Clerk of the Lewis County Board of County
Commissioners
BEFORE THE BOARD OF COUNTY COMMISSIONERS
OF LEWIS COUNTY, WASHINGTON
AN ORDINANCE ADOPTING LEGISLATION TO AUTHORIZE A ) ORDINANCE NO. 1316
SALES AND USE TAX FOR AFFORDABLE AND SUPPORTIVE
HOUSING IN ACCORDANCE WITH SUBSTITUTE HOUSE BILL
1406(CHAPTER 338, LAWS OF 2019)AND OTHER MATTERS
RELATED THERETO.
WHEREAS, in the 2019 Regular Session, the Washington State Legislature approved, and the Governor
signed, Substitute House Bill 1406 (Chapter 338, Laws of 2019) ("SHB 1406"), and
WHEREAS, SHB 1406 authorizes the governing body of a city or county to impose a local sales and use tax
for the acquisition, construction or rehabilitation of affordable housing or facilities providing supportive
housing, and for the operations and maintenance costs of affordable or supportive housing, and, if
eligible, for providing rental assistance to tenants, and
WHEREAS, Lewis County has determined that imposing the sales and use tax to address this need will
benefit its citizens, and
WHEREAS,this tax is not a new tax, rather the tax will be deducted from the amount of tax otherwise
required to be collected or paid to the Department of Revenue under Chapters 82 08 or 82.12 RCW and
will represent an additional source of funding to address housing needs in Lewis County, and
WHEREAS,the tax must be used to assist persons whose income is at or below sixty percent of Lewis
County's median income; and
WHEREAS, in order for Lewis County to impose the tax, the County first adopted Resolution No 19-312
declaring the County's intent to levy a portion of the State's sales tax within six months of the effective
date of the SHB 1406, and
WHEREAS, within twelve months of the effective date of SHB 1406, the governing body must adopt
legislation authorizing the maximum capacity of the tax; and
WHEREAS, Lewis County currently levies a "qualifying local tax;" and
WHEREAS, the Lewis County Board of Commissioners now desires to adopt legislation imposing a local
sales and use tax as authorized by SHB 1406 as set forth herein; and
WHEREAS, pursuant to Resolution No 20-008 a time for a public hearing on the proposed dissolution
was set and notice of the hearing was given by publication mailing and posting in the manner described
in RCW 36.96.030; and
WHEREAS, pursuant to Resolution No. 20-008 and the Notice of Public Hearing the Board held a Public
Hearing on January 27, 2020 after 10:00 am at Lewis County Courthouse, Commissioners' Hearing Room,
351 NW North Street,Chehalis,WA at which time and place and the Board heard and considered
comments made by members of the public and county staff regarding the inactive status of the district
NOW,THEREFORE,The Board of County Commissioners of Lewis County, Washington, does ordain as
follows.
Section 1 Tax Imposed
There is hereby imposed by this ordinance a sales and use tax on every taxable event as defined in RCW
82 14 020, occurring within the unincorporated area of Lewis County and within the limits of any non-
participating city that is located within the County. The rate of the tax hereby imposed shall be 0 0146 of
the selling price or the value of the article used, as the case may be
Section 2 Applicability of Tax
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.
Section 3 Affordable and Supportive Housing Sales Tax Credit-Deduction
The tax imposed under this ordinance must be deducted from the amount of tax otherwise required to be
collected or paid to the Department of Revenue under Chapters 82 08 or 82.12 RCW
Section 4.Administration and Collection
The tax imposed by this ordinance shall be administered and collected in accordance with Chapter
82.14.050 RCW. The Chair of the Board of Lewis County Commissioners is hereby authorized to and
directed to execute and sign contracts with the Washington State Department of Revenue that may be
necessary to provide for the administration or collection of the tax
Section 5, Use of Funds.
Monies collected under this ordinance shall be used for allowable expenditures authorized by Chapter
82 14 RCW as amended by Substitute House Bill 1406
Section 6. Effective Date
This ordinance is effective the date of signing.
Section 7. Expiration
The tax imposed by this ordinance expires 20 years after the date on which the tax is first imposed, unless
altered by future legislative action
Section 8 Severability.
If any provision of this ordinance or its application to any person or circumstance is held invalid, the
remainder of this ordinance or the application of the provisions to other person or circumstances is not
affected.
The Clerk of the Board is directed to transmit a copy of this Ordinance to the County Auditor and Treasurer
DONE IN OPEN SESSION this G�� day of 2020.
APPROVED AS TO FORM. BOARD OF COUNTY COMMISSIONERS
Jonathan Meyer, Prosecuting Attorney LEWIS COUNTY,WASHINGTON
I Aga,
BY Deputy Prosecuting Attorney Galy St mper,Chair
•��`SCO NTY .•• i%
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ATTEST ' k..7' SIN•E d'' J Fund,Vice '.it
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Rieva Lester,Clerk of the Board '::,y comos��o••Robe . .Jackson,ommissioner
BOCC AGENDA ITEM SUMMARY
BOCC Meeting Date: Jan. 27, 2020
Suggested Wording for Agenda Item: Agenda Type: Hearing - Ordinance
An Ordinance Adopting Legislation to Authorize a Sales and Use Tax for Affordable and Supportive
Housing in Accordance with Substitute House Bill 1406 (Chapter 338, Laws of 2019) and Other
Matters Related Thereto
Contact: Sandi Andrus Phone: 3607401148
Department: PHSS - Public Health & Social Services
Description:
In 2019 SHB 1406 approved governing bodies of cities or counties to impose a local sales and use
tax for affordable housing. Lewis County has determined that imposing the sales and use tax to
address this need will benefit its citizens
Approvals: Publication Requirements:
Publications:
User Status
J.P. Anderson Pending
PA's Office Approved
Additional Copies: Cover Letter To:
JP Anderson, Sandi Andrus, Meja Handlen,
Stacey Loflin, Auditor's Office, Assessor's
Office, Treasurer's Office
fQzs �
SIGN-IN SHEET FOR PUBLI C H EA RING O N 0-1/(41-A4L-l--e-- L 3/
Lewis County Courthouse, 351 N W North Street, Chehalis, Wash Meeting date d 7� (9--D gb
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Notice:The information provided on this document may be subject to public disclosure per RCW 42 56 070