2005 Washington Revised Code RCW 82.14.460: Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts.

(1) A county legislative authority may authorize, fix, and impose a sales and use tax in accordance with the terms of this chapter.

     (2) The tax authorized in this section shall be in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax shall equal 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.

     (3) Moneys collected under this section shall be used solely for the purpose of providing new or expanded chemical dependency or mental health treatment services and for the operation of new or expanded therapeutic court programs. Moneys collected under this section shall not be used to supplant existing funding for these purposes.

[2005 c 504 § 804.]

Findings -- Intent -- Severability -- Application -- Construction -- Captions, part headings, subheadings not law -- Adoption of rules -- Effective dates -- 2005 c 504: See notes following RCW 71.05.027.      Alphabetization -- Correction of references -- 2005 c 504: See note following RCW 71.05.020.