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1.9 LOCAL GOVERNMENT LEGISLATION
Ordinances and Resolutions – Approved (Perm-A)
5/18/2021 10:02:50 AM
9/17/2019 11:06:28 AM
Relating to Local Sales or Use Taxes for Affordable Housing
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ORDINANCE NO. 4159 <br />AN ORDINANCE OF THE CITY OF EDMONDS, <br />WASHINGTON, RELATING TO LOCAL SALES OR USE <br />TAXES; AUTHORIZING THE MAXIMUM CAPACITY OF THE <br />TAX AUTHORIZED UNDER THE PROVISIONS OF <br />SUBSTITUTE HOUSE BILL 1406 (HEREINAFTER CHAPTER <br />338, LAWS OF 2019) FOR AFFORDABLE AND SUPPORTIVE <br />HOUSING; ADOPTING A NEW CHAPTER 3.28A OF THE <br />EDMONDS CITY CODE. <br />WHEREAS, retail sales taxes are imposed on retail sales of most articles of tangible <br />personal property, digital products, and some services; and <br />WHEREAS, a retail sale is a sale to the final consumer or end user of the property, digital <br />product, or service; and <br />WHEREAS, if retail sales taxes were not collected when the user acquired the property, <br />digital products, or services, then use taxes apply to the value of property, digital product, or <br />service when used in this state; and <br />WHEREAS, the state, all counties, and all cities levy retail sales and use taxes; and <br />WHEREAS, the state sales and use tax rate is 6.5 percent; local sales and use tax rates vary <br />from 0.5 percent to 3.9 percent, depending on the location; and <br />WHEREAS, by virtue of Chapter 338, Laws of 2019, county and city legislative authorities <br />are authorized to implement a local sales tax to fund affordable or supportive housing; and <br />WHEREAS, under the new law, a "qualifying local tax" is defined as any of the following: <br />• the affordable housing levy (RCW 84.52.105), <br />• the sales and use tax for housing and related services (RCW 82.14.530), <br />• the sales and use tax for chemical dependency and mental health treatment services <br />or therapeutic courts (RCW 82.14.460), or <br />• a voter -approved property tax levy used solely for affordable housing (RCW <br />84.55.050); and <br />1 <br />
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