HomeMy WebLinkAboutOrd 2777 - Adopting Sales and Use Tax for Criminal JusticeCity of Tukwila
Washington
Ordinance No. 1-111
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, IMPOSING AN ADDITIONAL
SALES AND USE TAX OF ONE -TENTH OF ONE PERCENT
($0.1%), AS AUTHORIZED BY LAWS OF 2025, CH. 350 § 201,
PURSUANT TO RCW 82.14.345, FOR CRIMINAL JUSTICE
PURPOSES; ESTABLISHING A NEW TUKWILA MUNICIPAL
CODE (TRIG) CHAPTER 3.17, "ADDITIONAL SALES AND USE
TAX FOR CRIMINAL JUSTICE"; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, in 2025, the Washington State Legislature enacted Engrossed Substitute
House Bill 2015 (Laws of 2025, Ch. 350), codified in part at RCW 82.14.345, which
authorized qualified cities to impose by ordinance a new local option sales and use tax of
one -tenth of one percent (0.1 °/a) for criminal justice purposes. The cost of this new local
sales and use tax an a $100 purchase is $0.10; and
WHEREAS, a city is qualified to impose the new local option sales and use tax only if
the city meets the eligibility requirements to receive a grant from the Local Law Enforcement
Grant Program created through ESHB 2015. The City of Tukwila meets these qualification
requirements and, as such, the Tukwila Police Department submitted its substantiating
documentation to the Criminal Justice Training Commission demonstrating its qualifications
(See, Laws of 2025, Ch. 350 § 201(1)(c), codified at RCW 82.14.345(1)(c)-(d) and RCW
43.101.540); and
WHEREAS, the City of Tukwila is located in the heart of the Puget Sound region,
approximately 12 miles south of downtown Seattle, 17 miles north of Tacoma and just east
of the Seattle -Tacoma International airport. Tukwila has a current population of 22,930
residents and rrlore than 2,000 businesses that comprise over 40,000 jobs; and
WHEREAS, in 2008, the Washington State Legislature changed the method it used to
distribute sales tax revenue to cities to a destination -based model, where taxes are
distributed to cities based on the receipt (or purchase) of goods manufactured and stored in
other cities. Instead of Tukwila receiving from the State a portion of the sales tax assessed
for goods that are sold and shipped from the City of Tukwila, since 2008, Tukwila has only
received a portion of the sales tax assessed for goods that are delivered in the City of
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Tukwila. In 2008-2009„ the state provided Tukwilla with payments in amounts approximating
the Most revenue due to this policy change, which totaled $1,495,833 in 2009 dollars, which
is equivalent to $2,243,906 of annual lost revenue in inflation -adjusted 2025 dollars; and
WHEREAS, from 2008 to 2024, the State of Washington provided steadily declining
payments to the City of Tukwila to mitigate the negative effects of this policy change. In
2024, the final sales tax mitigation payment was provided to Tukwila in the amount of
$141,216, and sales tax mitigation payments ceased to the City of Tukwila; and
WHEREAS, the City of Tukwila has continually prioritized investments in public safety.
As of 2024, the City's, Police Department is fully staffed. In the most recent 5-year period
(2021-2026), the Tukwila Police Department expenditures increased $11.8 million (65%),
growing from $17.9 million in 2021 (actual expenditures) to $29,7 million budgeted in 2026..
Over this same time period, the Police Department added 13, vehicles to its fleet, growing
from 88 to 101; and
WHEREAS, the Tukwila Municipal Court has earned multiple statewide awards and
recognitions for its leadership and innovative justice programs, including affordable
domestic violence therapy classes (DV IVIIRT)„ a cost-effective and efficient interpreter
scheduling system, City Council Conference Room, the Unified Payment (UP) Program,
and the development of the curriculum for the Washington State Misdemeanant Probation
Academy; and
WHEREAS, the court offers a wide range of outreach initiatives such as civics
education for all ages, mock trials for students, internship opportunities„ health and justice
clinics, and an onsite resource center, demonstrating its strong commitment to community
engagement; and
WHEREAS, in the most recent 5-year period (2021-2026), the Tukwila Municipal Court
budget increased $1.2 million (50%), growing from $1.2 million in 2021 (actual expenditures)
to $2.4 million budgeted in 2026,, The court is currently in the middle of implementing
succession planning to ensure effective operations when key staff turnover in the coming
years; and,
WHEREAS, Tukwila will face significant additional public defense costs and
resource needs to respond to caseload limits imposed by State Supreme Court Order
25700-A-1644 beginning in January 2026, representing a significant new mandate on the
local justice system in which cities must either find a way to recruit and pay for indigent
defense services while case filings continue to increase or determine how to prosecute
fewer offenses; and
WHEREAS, revenues generated from the state -authorized sales tax will be dedicated
to providing criminal justice services, including police operations, court services, and public
safety programs, in accordance with RCVV 82.14.345; and
WHEREAS, the 'Tukwila Police Department and the Tukwila Community ould be
greatly served by the Criminal Justice Training Commission (CJTC), grants that are being
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made available through the state, conditional on this ordinance being adopted. The State
has currently allocated $100 million in public safety funding for award to local governments
that adopt this new local option sales and use tax,
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKW
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Adoption of Findings of Fact. The Clty Council hereby adopts the
foregoing recitals and incorporates them herein as support for this ordinance establishing
a new local option sales and use tax.
S ction 2. TMC Chapter 3.17 E tablished. Tukwila Municipal Code (TMC) Chapter
3 17, entitled 'Enhanced Criminal Justice Sales 8, Use Tax, is hereby established to read
as follows:
CHAPTER 3.17
ENHANCED CROI INAL JUSTICE SALES & USE TAX
Sections:
3.17,010
3.17,020
3.17.030
3.17.040
3,17.050
3,17,060
Tax mposed 8, Applicability
Local Law Enforcement Eligibility Criteria
Administration and Collection
Allowable Uses of Tax Receipts
Violation and Penalty
Annual Reporting
Section 3. Regulations Established. A new TMC Section 3.17.010 is hereby
established to read as follows:
3.17.010 Tax Imposed & Applicability
Effective April 1, 2026, an additional one -tenth of one percent (0,1°,10) sales and use
tax, as authcrized by Section 201, Chapter 350, Laws of Washington 2025, as codified in
part at RCW 82 14.345, is hereby levied, fixed, anc imposed on all taxable events within
the City of Tukwila as defined in cheater 82,08, 82,12, or 82,14 RCW, The tax shall be
imposed upon and collected from those persons from whom sales tax or use tax is
collected in accordance with chapter 82.08 or 82.12 RCW, and shall be collected at the
rate of one -tenth of one percent of the selling price in the case of a sales tax, or value of
the article used, in the case of a use tax, The additional sales and use tax shall be in
addition to all other existing sales and use taxes currently imposed by the City of Tukwila,
The revenue generated through imposition of this additional sales and use tax shall be
dedicated and used by the City to fund its continued commitment to sufficiently funding
public safety and criminal justice.
Section 4. Regulations Established. A new TMC Section 3 17.020 is hereby
established to read as follows:
3.17.020 Local Law Enforcement Eligibility Criteria
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A. The City may impose the tax authorized under this Chapter only if the City meets
the requirements to receive a grant from the Local Law Enforcement Grant Program created
within Laws of 2025, Ch. 350 § 101, and codifiedat RCW 43,101.540, having:
1. Issued and implemented policies and practices consistent with RCW
43.17.425 and RCW 10,93.160, and the Office of the Attorney General's Keep Washington
Working Act guide, mocel policies, and training recommendations for state and local law
enforcement agencies;
2. Participated in trainings of the Washington Criminal Justice Training
Commission as required by RCW 43',101.455' and RCW 36,28A.445;
3, Issued and implemented policies and practices regarding use of force and de-
escalation tactics consistent with RCW 10,120,030 and the state Office of the Attorney
General's model policies, and all other model policies of the Washington Criminal Justice
Training Commission and the state Attorney General's Office regarding use of force for law
enforcement, including„ but not limited to, duty to intervene and training and use of canine
teams;
4. Implemented use of force data collection and reporting consistent with
chapters 110,118 and 10,120 RCW when the program is operation,al, as confirmed by a
notice from the state Office of the Attorney General to all police chiefs and sheriffs;
5. Issued and implemented policies and practices consistent with chapters 7.105
and 9.41 RCW, and model policies and training of the Washington State Criminal Justice
Training Commission addressing firearm relinquishment pursuant to court orders;
6. A 25 percent officer completion rate of the Washington State Criminal Justice
Training Commission's 40-hour crisis intervention team training;
7. A 100 percent officer compliance rate for those officers required to complete
trauma -informed, gender -based violence interviewing, investigation, response, and case
review training developed or approved by the Washington State Criminal Justice Trainingi
Commission pursuant to RCW' 43,101.272 and 43.101.276, and if requested by the
commission, participated in agency case reviews;
8,Received funding from a sales and use tax authorized pursuant to RCW
82.14.340;
9. A chief of police who is certified by the Washington Criminal Justice Training:
Commission, and who has not been convicted of a felony anywhere in the United States or
under foreign law, or been convicted of a gross misdemeanor involving moral turpitude,
dishonesty, fraud, or corruption; and
10. Issuec and implemented' policies and practices that prohibit volunteers who
assist with agency work from enforcing criminal laws, other than for assistance with special
event traffic and parking, including engaging in pursuits, detention, arrests, the use of force,
or the use of deadly force; carrying or the use of firearms or other weapons; or the use of
dogs to track people or animals other than for purposes of search and rescue; and that set
forth the required supervision of volunteers, including that hey must be clearly identifiable
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by the ipublic as distinguishable from peace officers and any identifying insignia must be
officially issued by the agency and only used when on duty.
11, Submitted documentation to the Washington State Criminal Justice Training
Commission substantiating the City of Tukwila's qualification for imposition of the additional
sales and use tax imposed under this section, including with that submittal the following
additional information required under Law of 2025, Ch. 350 § Sec. 101(5), and codified at
RCW 43,101,540(5):
(a) The total number of corn ssioned officers currently employed with the
City of Tukwila Police Department;
(b) The total number of specially commissioned officers currently employed
with the City of Tukwila Police Department;
(c) The total number of co -response teams established within the City of
Tukwila anc what staffing are included in each co -response team;
(d) The total number of administrative staff currently employed with the City
of Tukwila Police Department;
(e) The number of officers on flexible work schedules within the City of
Tukwila Police Department;
(f) The average 911 response rate of the City of Tukwila Police Departm-r t
over the 12-month period immediately preceding the month in which the City of Tukwila
submitted documentation to the Washington State Criminal Justice Training Commission;
and
(gi) The average case closure rate of the City of Tukwila Police Department
over the 12-month period 1 mediately preceding the month in which the City of Tukwila
submitted documentation to the VVashington State Criminal Justice Training Commission,
Section 5. Regulations Established. A new TMC Section 3.17.030 is hereby
established to read as follows:
3.17.030 Administration and Collection
The administration and collection of the tax imposed by this chapter shall be in
accordance witl the provisions of RCVV 82.14,050, as currently enacted or hereafter
amended,
Section 6. Regulations Established. A new TMC Section 3.17,040 is hereby
established to read as follows:
3.17.040 Allowable Uses of Tax Rec
ipt
Moneys received by the City from the tax imposed under this chapter must be
expended for criminal justice purposes, As used in this chapter, "criminal justice purposes"
means activities that substantially assist the criminal justice system, which may include
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circumstances wiere ancillary ben;
and which includes:
o the civil justice lbehavioral health system occurs,
(a) Domestic violence services, such as those provided by domestic violence
programs, community advocates, and legal advocates, as those terms are defined in
RCW 70.123.020;
(b) Staffing adequate public defenders to provide appropriate defense for individuals;
(c) Diversion programs;
(d) Reentry work for inmates;
(-) Local government programs tiat have a reasonable relationship to reducing the
numbers of people interacting with the criminal justice system including, but not limited to,
reducing homelessness or improving behavioral health;
(f) Community placements for juvenile offenders; and
(g) Community outreach and assistance programs, alternative response programs,
and mental health crisis response including, but not Ilimited to, the recovery navigator
program.
Section 7. Regulations Established. A new TMC Section 3.17.050 is hereby
established to read as follows.
3.17.050 Violation and Penalty
Any seller who fails or refuses to collect the tax imposed by this chapter with the intent
to violate the provisions of this chapter or to gain some advantage or benefit, whether direct
or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty
of a misdemeanor.
Section 8. Regulations Established. A new TMC Section 3 17.060 is hereby
established to read as foillows,
3.17.0.0 Annual Reportin
The Finance Director, or their designee, shall within one calendar year of imposition of
the tax imposed under this chapter, and annually thereafter, make a report to the Association
of Washington Cities on how the moneys received by the City from the tax were expended.
Section 9. Notice to Department of Revenu:. The City's Finance Director, or
their designee, is directed to submit this ordinance to the Department of Revenue and
take all steps necessary to irn;ollement and collect the tax imposed by this ordinance,
Section 10. Corrections by City Clerk or Code Reviser Authorized. Upon
approval of the City Attorney, the City Clerk and the code reviser are authorized to make
necessary corrections to this ordinance, including the correction of clerical errors;
references to other local, state or federal laws, codes, rules, or regulations; or ordinance
numbering and section/subsection numbering.
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Section 11. Severability. If any section, subsection, paragraph, sentence, clause
or phrase of this ordinance or its application to any person or situation should be held to
be invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
Section 12. Effective Date. This ordinance or a summary thereof shall be published
in the official newspaper of the City, and shall take effect and be in full force five days after
passage and publication as provided by law. Pursuant to Section 3, above, the tax
imposed by this ordinance shall take effect on April 1, 2026, which is more than 75 days
after the City notified the Department of Revenue of this change consistent with RCW
82.14.055(1).
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON,
at a Regular Meeting thereof this A day of 1\) kf IYt')W , 2025.
ATTEST/AUTHENTICATED:
y o -Barn , CMC, City Clerk
APPR D AS TO FORM BY:
ESigned by:
'6AL ZUJIVel
5E499CA4165E452...
Office of the City Attorney
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Thamas McLeod, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Page 7 of 7
City of Tukwila Public Notice of Ordinance Adoption for Ordinance 2777:
On November 24, 2025, the City Council of the City of Tukwila, Washington, adopted
the following ori inance, the main points of which are summarized by title as follows:
ORDINANCE 2777: AN ORDNANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, IMPOSING AN ADDITIONAL SALES AN* USE TAX OF
ONE -TENTH OF ONE PERCENT (801%), AS AUTHORIZED BY LAWS OF 2025,
CH, 350 § 201,, mURSUANT TO RCVV 82.14.345, FOR CRIMINAL JUSTICE,
PURPOSES; ESTABLISHING A NEW TUKVVILA MUNICIPAL CODE (TMC)
CHAPTER 317, "ADDITIONAL SALES AND USE TAX FOR CRIMINAL JUSTICE";
PROVIDING FOR SEVERA:ILITY; AND ESTABLISHING AN EFFECTIVE DATE.
The full text of this ordinance will be provided upon request,
Andy Youn- arnett, City Clerk
Published Seattle Times: Novem
er 27, 2025