Pursuant to RCW 82.14.030(2), and after satisfaction of RCW 43.101.540, the town hereby imposes an additional sales or use tax upon every taxable event as defined in RCW 82.14.020, occurring within the town of Concrete. The tax collected shall be used to fund criminal justice programs and related purposes.
(Ord. 915 § 2, 2026)
The following definitions apply to this section unless the context clearly requires otherwise:
(1) 
“Criminal justice purposes”
means activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice and behavioral health systems occurs, and which includes:
(a) 
Domestic violence services, such as those provided by a domestic violence program, community advocate, and legal advocate, as those terms are defined in RCW 70.123.020;
(b) 
Staffing adequate public defenders to provide appropriate defense for individuals;
(c) 
Diversion programs;
(d) 
Reentry work for inmates;
(e) 
Local government programs that have a reasonable relationship to reducing the number of people interacting with the criminal justice system, including, but not limited to, reducing homelessness or improving behavioral health;
(f) 
Community placements for juvenile offenders; and
(g) 
Community outreach and assistance programs, alternative response programs, and mental health crisis response, including, but not limited to, the recovery navigator program.
(2) 
“Proceeds”
means the principal amount of money raised by the sales and use tax authorized by this section and any interest earnings on the principal.
(Ord. 915 § 2, 2026)
(1) 
Consistent with RCW 82.14.345(2), to provide funding for criminal justice purposes, an additional one-tenth of one percent sales and use tax is hereby levied, fixed, and imposed on all taxable events within Concrete as defined in Chapter 82.08, 82.12, or 82.14 RCW beginning on July 1, 2026.
(2) 
The tax shall be imposed upon and collected from those persons from whom sales tax or use tax is collected in accordance with Chapter 82.08 or 82.12 RCW and shall be collected at the rate of one-tenth of one percent of the selling price, in the case of sales tax, or value of the article used, in the case of a use tax. The additional criminal justice sales and use tax shall be in addition to all other existing sales and use taxes authorized by law.
(Ord. 915 § 2, 2026)
(1) 
Consistent with RCW 82.14.345(3), the proceeds from the tax imposed in this chapter shall be distributed to Concrete’s general fund and shall be used to support criminal justice purposes.
(2) 
Consistent with RCW 82.14.345(4)(a), Concrete finance department shall, within one calendar year of imposition of the tax and annually thereafter, make a report to the Association of Washington Cities on how the moneys received from the tax were expended.
(Ord. 915 § 2, 2026)