HomeMy WebLinkAboutResolution No. 2009-1 - PPFD Increase Distribution of WA ST Sales Tax .
RESOLUTION NO. 2009-1
PASCO PUBLIC FACILITIES DISTRICT
A RESOLUTION of the Pasco Public Facilities District authorizing an
increase in the distribution of the State of Washington Sales Tax.
RECITALS
A. On December 19, 2002, and in accordance with RCW 82.14.390, the Pasco Public
Facilities District ("District") adopted Resolution No. 2002-1, which established a sales and use
tax at the rate of 0.033 percent of the selling price in the case of a sales tax, or the value of the
article used in the case of use tax, to be deducted from the amount of tax otherwise required to be
collected and paid over to the State Department of Revenue under chapters 82.08 and 82.12
RCW.
B. During its 2007-2008 session, the Washington State Legislature adopted
Substitute Senate Bill 5089 {SSB 5089) relating to streamlined sales tax, which changed the
taxing method used by the state from origin-based sourcing to destination-based sourcing,
effective July 1, 2008. The Legislature included mitigation measures in the bill if the change in
sourcing impacted a Public Facilities District's tax collections for fiscal years after the effective
date of the bill by a net loss of at least 0.5 percent from the fiscal year before the effective date of
the bill. If a Public Facilities District suffers a net loss of at least 0.5 percent, SSB 5089 allows
that District to increase its tax deferral rate in increments of .001 percent to offset its loss, as
determined by the Washington State Department of Revenue.
C. The District has received written notice from the Department of Revenue that the
District sales and use tax collections have been reduced by a net loss of at least 0.50 percent for
tne iiscai year aiter S�i� �G�a took efrect.
D. An increase in the District's sales and use tax from the rate of 0.033 percent to the
rate of 0.035 percent of the selling price in the case of a sales tax ar the value of the article used
in the case of a use tax is the least amount necessary to mitigate the net loss in sales and use tax
collections, as determined by the Department of Revenue.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE
PASCO PUBLIC FACILITIES DISTRICT:
SECTION I. —Findin�. The forgoing recitals are adopted by the Board as its findings
as if each was set farth herein.
SECTION 2. — Increase in Sales and Use Tax. As authorized by RCW 82.14.390, the
sales and use tax imposed by the District's Resolution No. 2002-1 is increased from the rate of
0.033 percent to the rate of 0.035 percent of the selling price in the case of a sales tax or the
value of the article used in the case of a use tax.
SBCTION 3. — Effective Date of Increase in Sales and Use Tax. The sales and use tax
imposed by the District's Resolution No. 2002-1 that is increased by this Resolution to the rate
of 0.035 percent of the selling price in the case of a sales tax or the value of the article used in
the case of a use tax shall take effect January 1, 2010.
SECTION 4. — Noti�ication of Department of Revenue. The District Secretary shall
promptly transmit a certified copy of this Resolution to the Department of Revenue.
SECTION 5. — EfTect of Increase on Resolution 2002-1. Except for the increased sales
and use tax rate adopted by this resolution, the remainder of Resolution 2002-1 shal] remain in
full force and effect.
SECTION 6. — Seve�. If any section, subsection, paragraph, sentence, clause, or
phrase of this resolution is declared unconstitutional or invalid for any reason, such decision
shall not affect the validity of the remaining portions of this resolution.
ADOPTED by a majority of the Board of Directors of the Pasco Public Facilities District
this_�day of ���c.�'ew�(�F y , 2009.
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Bob Tippett, Board President
ATTEST: APPROVED AS TO FORM:
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Debra L. Clark, Board Secretar Leland B. Ken, Attorney
Pasco Public Facil�ties District—Resolution No. 2009-1
Authorizing an Increase in the Distribution of Washington State Sales Tax
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