Chapter 3.27: SALES AND USE TAX FOR CRIMINAL JUSTICE PURPOSES

§ 3.27.010 Sales or use tax statutory authorization.

Pursuant to RCW 82.14.345, there is hereby imposed a sales or use tax, as the case may be, upon every taxable event, as defined in RCW 82.14.020, occurring within Whatcom 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.

(Ord. 2026-020, 4/14/2026)

§ 3.27.020 Tax rate.

Effective July 1, 2026, the rate of the tax imposed by WCC 3.70.010 shall be 0.1% of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax.

(Ord. 2026-020, 4/14/2026)

§ 3.27.030 Administration and collection of tax.

The tax imposed by this chapter shall be administered and collected in accordance with RCW 82.14.050. The Whatcom County Executive is authorized and directed to execute any contracts with the Department of Revenue that may be necessary to provide for the administration or collection of the tax.

(Ord. 2026-020, 4/14/2026)

§ 3.27.040 Use of proceeds.

The proceeds from the tax imposed by WCC § 3.27.010 shall be deposited in a special fund in Whatcom County to be known as the "Criminal Justice Sales Tax Fund – RCW 82.14.345." Moneys deposited in such fund shall be used only for the purposes authorized by RCW 82.14.345, or as may be amended.

(Ord. 2026-020, 4/14/2026)

§ 3.27.045 Reporting of use of proceeds.

As stipulated in RCW 82.14.345, Whatcom County will report on an annual basis to the Washington Association of Counties on how the moneys received from this tax were expended.

(Ord. 2026-020, 4/14/2026)

§ 3.27.050 Effective date.

The ordinance codified in this chapter shall be in full force and effect ten (10) days after the date it is signed by the County Executive, provided, however, that the tax imposed by WCC 3.27.010 shall take effect July 1, 2026.

(Ord. 2026-020, 4/14/2026)

§ 3.27.060 Severability.

If any provision of this chapter or its application to any person or circumstance is held invalid, the remainder of this chapter or the application of the provisions to other persons or circumstances is not affected.

(Ord. 2026-020, 4/14/2026)