Drafter
Clerk 07/10/2025
Title
AN ORDINANCE relating to the levy collection of the sales and use tax of one-tenth of one percent for the delivery of behavioral health services and therapeutic courts authorized by RCW 82.14.460; continuing the sales and use tax; adding a new section to K.C.C. chapter 4A.500, establishing an effective date, and establishing an expiration date.
Body
STATEMENT OF FACTS: The executive is preparing for transmittal in 2026 of an updated implementation plan to guide future investments for the continuing behavioral health sales and use tax authorized by RCW 82.14.460, which is expected to be a countywide plan.
BE IT ORDAINED BY THE COUNCIL OF KING COUNTY:
SECTION 1. Findings: This ordinance provides for the continued collection, without interruption and at the same rate, of the sales and use tax that is authorized by RCW 82.14.460, which has been imposed in King County since 2008.
NEW SECTION. SECTION 2. There is hereby added to K.C.C. chapter 4A.500 a new section to read as follows:
A. For the purpose of providing funding for the operation or delivery of behavioral health programs and services, and therapeutic courts programs and services as authorized by RCW 82.14.460, as now existing or as hereafter amended, a sales and use tax of one-tenth of one percent is hereby levied, fixed and imposed on all taxable events within King County as defined in chapters 82.08, 82.12, and 82.14 RCW, except as provided in subsection B. of this section. 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 so collected at the rate of one-tenth of one percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax. The sales and use tax shall be in addition to all other existing sales and use taxes currently imposed by the county.
B. If, as a result of the imposition of the sales and use tax authorized in subsection A. of this section, the county imposes an additional sales and use tax upon sales of lodging in excess of the limits in RCW 82.14.410, the sales shall be exempt from the imposition of that additional sales and use tax.
SECTION 3. Section 2 of this ordinance takes effect January 1, 2026.
SECTION 4. Section 2 of this ordinance expires January 1, 2035.
SECTION 5. Severability. If any provision of this ordinance or its application to
any person or circumstance is held invalid, the remainder of the ordinance or the application of the provision to other persons or circumstances is not affected.