04/25/2023 - Regular - Additional Docs-Public Safety Sales TaxMRSC Sales Tax
Kitsap Example: Mental Health Ordinance
Public Safety Sales Tax
Received At
APR 151013
Council Meeting
Cities, towns, and counties. Any city or county may impose a public safety sales
tax (RCW 82.14.450), with at least one-third of the revenues used solely for criminal
justice purposes (as defined in RCW 82.14.340), fire protection purposes, or both.
The maximum rate is 0.3% for counties and 0.1 % for cities, and the revenue must
be shared between cities and counties. However, the combined city/county rate
may not exceed 0.3%.
The measure requires voter approval, and unlike most local revenue options it may
only be submitted at a primary or general election and may not be submitted at a
February or April special election. Another unique feature is that motor vehicle
sales and the first 36 months of a motor vehicle lease are exempt from this portion
of the sales tax.
Money received by a county under subsection (1) of this section must be
shared between the county and the cities as follows: 60 percent must be
retained by the county and 40 percent must be distributed on a per capita
basis to cities in the county.
RCW 82.14.340 - Criminal justice purposes are defined as activities that
substantially assist the criminal justice system, which may include
circumstances where ancillary benefit to the civil justice system occurs, and
which includes domestic violence services such as those provided by
domestic violence programs, community advocates, and legal advocates, as
defined in RCW 70.123.020.
In the expenditure of funds for criminal justice purposes as provided in this
section, cities and counties, or any combination thereof, are expressly
authorized to participate in agreements, pursuant to chapter 39.34 RCW, to
jointly expend funds for criminal justice purposes of mutual benefit. Such
criminal justice purposes of mutual benefit include, but are not limited to,
the construction, improvement, and expansion of jails, court facilities,
juvenile justice facilities, and services with ancillary benefits to the civil justice
system.
RCW 82.14.036 Imposition or alteration of additional taxes
Referendum petition to repeal —Procedure —Exclusive method
Tax & Population Data - Cities & Counties
Breakdown of tax components by jurisdiction
Examples from other jurisdictions:
Kirkland City Kirkland Reno Public Safety Sales Tax
Klttitas County Kittitas County Reso Public Safety Sales Tax
Skagit County Itittitas County Reso Public Safety Sales Tax
Electric City Electric City Reso Public Safely__ ales Tax
Bridgeport Bridgeport Reso Public Safety Sales Tax
Public Safety Sales Tax Statistics:
18 counties at 3/10tn
6 counties at 1 /10tn
14 other counties have 1 or more cities with Public Safety Tax, but the counties do
not have the tax.
Tax proceeds received by a city imposing a tax under this section must be
shared between the county and city as follows: 15 percent must be
distributed to the county and 85 percent is retained by the city.
Estimate of Revenue in 2024
1 /10tn
$6.9M - $7.25M
Kitsap
$4,140,000 - $4,350,000
Bainbridge
$700,000 - 735,000
Bremerton
$1,200,000 - 1,300,000
Port Orchard
$460,000 - $480,000
Poulsbo
$340,000 - $357,000
3/10tn
$20.71M - $21.75M
$12,420,000 - 13,000,0100
$2,100,000 - $2,200,000
$3,800,000 - $3,980,000
$1,370,000 - $1,440,000
$1,020,000 - $1,071,000
2023 Budget $117M
Law & Justice Departments - 74% Budgeted Expenditures
Sheriff 42%, Prosecutor 10%, Juvenile 7%, Clerk 4%, Public Defense 4%,
District Court 3%, Superior Court 3%, Medical Examiner 1 %
503.55 Total FTE - List of top 15 classifications in Public Safety Departments
Deputy Sheriff
100
Corrections Officer
85
Court Clerk
38.2
Attorney 2
26
Office Support Spec/Legal Assistant
20
Attorney 3
18
Sheriff Support Specialist
17.75
Court Services Officer
16
Juvenile Detention Officer
15
Office Support Coordinator
14
Sergeant
14
Program Specialist
10
Corrections Sergeant
9
Judge Superior Court
8
Medicolegal Death Investigator
7
Robert Gelder
From: Eric J. Lowell <elowell@mrsc.org>
Sent: Monday, April 24, 2023 11:19 AM
To: Robert Gelder
Subject: RE: Public Safety Sales Taxes and Credit Back to Cities
EYou don't often get email from elowell@mrsc.org. Learn why this is important
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Good morning. Here is the response to your inquiry:
INQUIRY: Public Safety Sales Tax: Cities, towns, and counties. Any city or county may impose a public
safety sales tax (RCW 82.14.450), with at least one-third of the revenues used solely for criminal justice
purposes (as defined in RCW 82.14.340), fire protection purposes, or both. The maximum rate is 0.3% for
counties and 0.1 % for cities, and the revenue must be shared between cities and counties. However, the
combined city/county rate may not exceed 0.3%. Question: if County initiated and it was passed by voters the
.3%, could then a city within the county ask voters for .1% and if approved would that reduce the previously
approved .3 passed within the county overall or just relative to the sales of that particular city, or not at all?
Hopefully I posed that question in an understandable manner. Thanks
RESPONSE: Cities can only impose the public safety sales tax if the county hasn't already done so. Once a
county imposes the public safety sales tax, no new cities within the county can impose it.
If a city has already imposed the public safety sales, the county would need to credit back 0.1 % for sales within
any city that has imposed the tax. Outside of any cities that get 0.1%, the county would still get 0.3% for retail
sales in unincorporated areas and 0.3% for retail sales within cities that did not impose the public safety sales
tax.
Let me know if you have further questions concerning this inquiry.
Regards,
Eric Lowell (He/She/They)
Finance Consultant
206.625.1300 x105
MRSC Empowering local governments