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1 (iii) The sales tax for chemical dependency and mental health <br />2 treatment services or therapeutic courts authorized under RCW <br />3 82.14.460. <br />4 (2)(a) A county or city legislative authority may authorize, fix, <br />5 and impose a sales and use tax in accordance with the terms of this <br />6 section. <br />7 (b) The tax under this section is assessed on the selling price <br />8 in the case of a sales tax, or value of the article used, in the case <br />9 of a use tax. <br />10 (c) The rate of the tax under this section for an individual <br />11 participating city and an individual participating county may not <br />12 exceed: <br />13 (i) Beginning on the effective date of this section until twelve <br />14 months after the effective date of this section: <br />15 (A) One one -hundredth percent for a: <br />16 (I) Participating city, unless the participating city levies a <br />17 qualifying local tax; and <br />18 (II) Participating county, within the limits of nonparticipating <br />19 cities within the county; <br />20 (B) Two one -hundredths percent for a: <br />21 (I) Participating city that currently levies a qualifying local <br />22 tax; <br />23 (II) Participating city if the county in which it is located <br />24 declares they will not levy the sales and use tax authorized under <br />25 this section; and <br />26 (III) Participating county within the unincorporated areas of the <br />27 county and any city that declares they will not levy the sales and <br />28 use tax authorized under this section; <br />29 (ii) Beginning twelve months after the effective date of this <br />30 section: <br />31 (A) One one -hundredth percent for a: <br />32 (I) Participating city that is located within a participating <br />33 county if the participating city is not levying a qualifying local <br />34 tax; and <br />35 (II) Participating county, within the limits of a participating <br />36 city if the participating city is not levying a qualifying local tax; <br />37 (B) Two one -hundredths percent within the limits of a: <br />38 (I) Participating city that is levying a qualifying local tax; <br />39 and <br />p. 2 <br />SHB 1406 <br />