There is hereby imposed an additional sales or use tax, as authorized by Laws of 2019, Chapter 338, Section 1, RCW 82.14.540, upon every taxable event, as defined in RCW 82.14.020, occurring in the city. 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 but will be credited against the state's share of the tax. Moneys collected under this section must be used solely, as required by Laws of 2019, Chapter 338, Section 1, RCW 82.14.540, and as hereinafter amended, for providing rental assistance to tenants.
(Ord. 2666 § 1, 2019)
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050 and the administration and collection of the sales or use tax imposed by EMC § 3.50.010 shall be in accordance with the provisions of the Laws of 2019, Chapter 338, Section 1, RCW 82.14.540.
(Ord. 2666 § 1, 2019)
A. 
There is hereby established a special revenue fund for the city of Enumclaw, to be known as the "Affordable Housing Sales Tax Fund," into which shall be deposited all moneys received from a portion of sales and use taxes otherwise required to be collected and paid to the Department of Revenue pursuant to legislation enacted by the 2019 Washington State Legislature.
B. 
This fund has been established to receive that portion of sales and use tax credited back to the city 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 general 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. 2666 § 1, 2019)