NOH: Ordinance authorizing sales and use tax in accordance with Substitute House Bill 1406 BEFORE THE BOARD OF COUNTY COMMISSIONERS
LEWIS COUNTY, WASHINGTON
IN THE MATTER OF: RESOLUTION NO. 20-008
NOTICE OF HEARING FOR AN ORDINANCE
AUTHORIZING 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.
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.
NOW THEREFORE BE IT RESOLVED the Lewis County Board of Commissioners will
hold a public hearing on the proposed ordinance 1316 on January 27, 2020, at or after
10:00 am at the Lewis County Courthouse, Commissioners' Hearing Room, 351 NW
North Street, Chehalis, WA as set forth in the Notice of Public Hearing Exhibit A hereto.
DONE IN OPEN SESSION this 13th 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
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ATTEST: �;�y�°`'.1,__ "4s;,� Edna J J . Fund
DOF 9
a° '':;Edna J. Fund, Vice Chair
SINCE ''
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Rieva Lester .'�:r<';''=""= ;;�� Robert C. Jackson
Rieva Lester, � ��? Robert C.Jackson, Commissioner
Clerk of the Lewis County Board of County
Commissioners
i
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. XX-XXXX 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.XX-XXX 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 day of ,2020.
APPROVED AS TO FORM: BOARD OF COUNTY COMMISSIONERS
Jonathan Meyer,Prosecuting Attorney LEWIS COUNTY,WASHINGTON
By:Deputy Prosecuting Attorney Gary Stamper,Chair
ATTEST: Edna J. Fund,Vice Chair
Rieva Lester,Clerk of the Board Robert C.Jackson,Commissioner
NOTICE OF PUBLIC HEARING BEFORE THE
LEWIS COUNTY BOARD OF COUNTY COMMISSIONERS
AND INTENT TO ADOPT
NOTICE IS HEREBY GIVEN that the LEWIS COUNTY, WASHINGTON, BOARD OF COUNTY
COMMISSIONERS will hold a public hearing on January 27, 2020, starting at or after 10:00
AM.
The public hearing will consider Ordinance 1316, an ordinance authorizing 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.
The public hearing will be at the Lewis County Courthouse, Commissioners' Hearing Room,
351 NW North Street, Chehalis, WA. At the hearing, individuals will be invited to speak
and/or provide written statements regarding the proposed changes. All individuals wishing
to speak are encouraged to attend. Written comments may be submitted in advance of the
hearing to:
POINT OF CONTACT, JP Anderson, 360-740- 2787.
Details about the proposals are available online at
https://lewiscountywa.gov/departments/public-health/
The meeting site is barrier free. People needing special assistance or accommodations
should contact the Community Development Department 72 hours in advance of the
meeting.
Rieva Lester/Publish in the Chronicle January 14, 2020, and January 21, 2020.
BOCC AGENDA ITEM SUMMARY
Resolution: 20-008 BOCC Meeting Date: Jan. 13, 2020
Suggested Wording for Agenda Item: Agenda Type: Legal Notice
Notice of hearing for an ordinance authorizing 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.
Contact: Sandi Andrus Phone: 360-740-1148
Department: PHSS - Public Health & Social Services
Description:
Notice of hearing for ordinance 1316 authorizing 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.
Approvals: Publication Requirements:
Publications:
User Status The Chronicle January 14, 2020 and
January 21, 2020
PA's Office Approved
Additional Copies: Cover Letter To:
JP Anderson, Ed Mund, Sandi Andrus, the
Auditor's Office, the Assessor's Office, and
the Treasurer's Office