A. 
There is imposed a sales and use tax, as authorized by RCW 82.14.540, upon every taxable event, as defined in Chapter 82.14 RCW, occurring within the city of Colville. The tax shall be imposed upon and collected from those persons from whom the state sales tax or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW. The rate of tax imposed by this chapter 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.
B. 
The rate of the sales and use tax imposed by this chapter shall be the maximum rate of 0.0146 percent authorized by SHB 1406, which is permitted to participating cities within nonparticipating counties under RCW 82.14.540.
C. 
The tax imposed under this section shall be deducted from the amount of tax otherwise required to be collected or paid to the Department of Revenue under Chapter 82.08 or 82.12 RCW. The Department of Revenue shall perform the collection of such taxes on behalf of the city at no cost.
D. 
The tax shall become effective as of December 1, 2019, or within 30 days of a city authorizing the tax under this section, whichever is later.
(Ord. 1663 NS § 1, 2020)
A. 
The city may use the moneys collected by the tax imposed under CMC § 3.50.010 only for the following purposes:
1. 
Acquiring, rehabilitating, or constructing affordable housing, which may include new units of affordable housing within an existing structure or facilities providing supportive housing services under RCW 71.24.385; or
2. 
Providing the operations and maintenance costs of new units of affordable or supportive housing; or
3. 
Providing rental assistance to tenants; or
4. 
Such other purposes authorized by the laws of the state of Washington.
B. 
The housing and services provided under subsection (A) of this section may only be provided to persons whose income is at or below 60 percent of the median income of the city.
C. 
In determining the use of funds under subsection (A) of this section, the city must consider the income of the individuals and families to be served, the leveraging of the resources made available under this chapter, and the housing needs within the city.
D. 
The city must report annually to the Washington State Department of Commerce, in accordance with the Department's rules on the collection and use of the revenue from the tax imposed under this chapter.
E. 
The tax imposed by the city under this chapter expires as set forth in RCW 82.14.540.
(Ord. 1663 NS § 1, 2020)
A. 
There is hereby established a fund to be known as the affordable housing sales tax fund, into which shall be paid all moneys received by the city in distribution of the tax collected pursuant to this chapter, in accordance with RCW 82.14.540. Moneys in the fund shall be used only for the purposes set forth in CMC § 3.50.020.
B. 
This fund has been established to receive that portion of sales and use tax credited back to the city for use in the acquisition, construction or rehabilitation of affordable housing or facilities providing supportive housing, and for the operations and maintenance costs of new units of affordable or supportive housing, and if eligible, for providing rental assistance to tenants.
C. 
Any unexpended funds remaining in the affordable housing sales tax fund at the end of a budget period shall not be transferred to the current expense fund or otherwise lapse, but funds shall be carried forward from year to year until expended for a purpose set forth in subsection (B) of this section.
(Ord. 1663 NS § 1, 2020)