HomeMy WebLinkAboutResolution No. 2002-1 - PPFD Establish Sales & Use Tax for Regional Center 12�SOLLITION NO. 2002-1
A Ri;SOLUTION OF THE PASCO 1'UBLIC FACILITII+.S
DISTRICT ESTABLISHI.NC A SAI�CS AND USE TAX
DEDUCTION rROI�I EYISTING TA�ES OTHER�VISE P�ID
TO THE STATE OF ���ASkiINGTON DLPAR"TI�IENT OF
R.EVENUE, FOR USE IN CREATING A REGIONAL CENTER
FOR THE CON1I��IUNITY
W�-ILREAS, Statc La�v (RCW 82.14.390 and Chapter 165, Laws of 1989, La�vs of
the State of Wast�ington) atithorizes a p�iblic facilities distl-ict to obtain sales ati�,i use tax
dollars, that would othe►tivise be paid to tlae St�te Departtnent of Revenue, for use by a public
facilities district in creatitlg a reQiona( center �vithin t11e local community; and
WHEIZ�AS, by this Resolution, the Pasco Public I=acilities District (the "District")
hereby declares that it autllorizes tkie State Department of Revenue to collect and set aside
and i-eallocate a portion of sales and use taxes collected by the State Department of Revenue
for use by the District in creating a regional center within the (ocal community; and
WkIEREAS, this Rcsolution does not create a new tax being paid to or collected by
the State Department o1 Revenue from taxpayers within tlie District. Rather, by State l�iw,
it is a deduction from taxes resulting frotn taxable transactions �vithin the District that�vould
othei-��ise be paid to the State Department of Revenue; and
WHEREAS, the District declares tl�at monies collected by tlie State Department of
Revenue �lnd authorized to be paid over to the District shall �be held in tn�st by the District
and only used as authoz-ized by State la�� to cceate a regional celiter that will serve the City
of Pasco and the Tri-Cities, Washington, consistin� of parts of Benton County and Franklin
County and the City of Kennewick and Richland, Washington; and
WI-IEREAS,ifafterreview and analysis, the District detern�ines that aregional center
is not feasible, then all monies collected froYn sales �nd use tax dollars pursuant to this
Resolution and being held in trust by the District, and not other-�,vise validly expended for
purposes authorized by State la�v, shall be returned to the State Department of Revenue; and
WHEREAS,the City oFPasco City Council("City Council")by Ordinance No. 3555,
July 15, 2002, effective July 29, 2002, established the Pasco Public Faeilities District
pursuant to Chapter 165, Laws of 1997, la`vs of the State of Washiilgton,within geographical
boundaries coinciding with the boundaries of the City of Pasco, Washington, to be entitled
Resolution for Taxing Authority - 1
_ .�.
WHEItEAS, once a public facilities district is created and the Board of Directors
appointed, the publie Eacilities district is authorized to acquire, construct, o4vn, remodel,
maintain, equip,reequip,repair, finance, and operate one or more regional centecs,"Regional
Center" being detined by RCW 35.57.02U to include a coilvention, conference, or spccial
events center, or any combination of facilities, and related parking facilities, servin�; a
regiorial population constructed, in�proved,or rehabilitatcd after the effective date of Chapter
165, La�vs of 1999, at a cost of at least ten million dollars, including debt service; and
`VHI.REAS, as atit}lorized by RC�V 82.14.390 and Chapter 165, Laws ot� 1999 and
subject to ce�-�ain z�estrictions, a ptiblic facilities district may impose a 0.033 percent sales and
use tax that is deducted from the amount of the tax othen�ise rec�uired to be collected and
paid over to the State Department of Revenue under Chapter 82.08 or 82.12 RCW; and
WHEREAS,the Board ot Directors of the Pasco Public Facilities Distz-ict determines
it appropriate to establish the sales and use tax at t�iis time; NOW, THEREFORE,
THE BOARD OF llIRCCTORS OF THE PASCO PUBLIC FACILITIES
DISTRICT RESOLVES AS FOLLO�VS:
Section 1. As authorized by and in accordance�vith RCtiV 82.14.390, Chapter 165,
1999, La�vs of Washington, there is imposed a sales and use tax for the full duration as
atithorized by law. This Resolution does not create a ne�v tax being paid to or collected by
the State Department of Revenue. Rather, by state law, it is a deduction from existing taxes
resulting from ta�able transactions �vithin the District �vhat would other�vise be paid to the
State Department of Revenue. By law, the amount of taxes deducted is reallocated from the
State Department of Revenue for use within the community by the Paseo Public Facilities
District ("District"). The District deciares that monies collected by the State Departmetlt of
Revenue and authorized to be paid over to the District shall be set aside and held in trust by
the Distz-ict, and only used as authorized by State law to create a regional center and to pay
expenses incurred on behalf of the District to date. If after review and analysis, the District
determines that a regional center is not feasible, then all monies collected from sales and use
tax dollars pursuant to this Resolution and held in trust by the District, and not otherwise
validly expended for purposes authorized by State law al�d related to the development of a
zegional center, shall be returned to the St1te Department of Revenue.
Section 2. As authorized by and in accordance with RCW 82.14.390 and Chapter
165, 1999 Laws of Washington, the tax shall be deducted froin the amount of the taY
otheztivise required to be collected atid paid over to the State Department of Revenue under
Chapter 82.08 RCW, retail sales tax, or Cllapter 82.12 RCW, use tax. As declared by State
law, this is in addition to other taYes authorized by law and shall be collected from those
persons who are taxable by the State under Chapter 82.08 RCW, retail sales tax, or Chapter
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82.12 RCW, use tax, upon the occurre�lce of any taYable event withiil the geographical
boundaries of the Pasco Public Facilities District. The rate shall be 0.033 percer�t of the
se(ling price in the case of a sales tax and 0.033 percent of the value of the article lised in the
case, of a use tax. The fiinds shall be col(ected commencing on tf�e first day of the month,
following the adoption of this Resolution.
Sectio❑ 3. The Secretary shall transmit of copy of this Resotution to the State of
Washington Department of Revenue.
ADOPTED by a majority of the Board of Directors of the Pasco Public Facilities
District at a meeting attended by all the nlembecs of the Board on the 1� day of
, 2002.
SIGNED this ��day of�m�Ct•' , 2002
�
Bocarc�Pr�siderit
Attest Appr ' � � to Form:
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�'�/.��!/.� � �_ - _ ��o--�t---� / -
l Leland B. Kerr
Boa��d Secreta�y Attorney
Resolution for Taxing Authority - 3