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A. An additional 0.1 percent sales and use tax is hereby established and imposed pursuant to RCW 36.73.040, 36.73.065(4)(a)(v) and 82.14.0455 for the purpose of acquiring, constructing, improving, providing, and funding transportation improvements, including the operation, preservation, and maintenance of these facilities or programs, within the Vancouver transpiration benefit district that are consistent with the complete streets policy as approved by city council via an ordinance on June 19, 2017. The sales and use tax shall be imposed for a period not exceeding 10 years unless renewed or extended pursuant to RCW 82.14.0455. The tax shall be in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state under Chapters 82.08 and 82.12 RCW, as amended, upon the occurrence of any taxable event within the boundaries of the city of Vancouver transportation benefit district, the boundaries of which are co-extensive with the boundaries of the city of Vancouver.

B. The revenues received from the 0.1 percent sales and use tax imposed by this ordinance shall only be expended on complete streets transportation projects approved by the board of the district during adoption of the annual budget. The transportation projects and programs to be funded with the revenues from the sales and use tax shall be completed in partnership with the city of Vancouver and shall be consistent with the adopted complete streets policy and the adopted 2023-2028 Transportation Improvement Program as hereafter revised and extended, which are anticipated to include the projects set forth in Exhibit A of the ordinance codified in this chapter. (Ord. M-4383 §§ 2, 3, 2022)

* Code reviser's note: Section 6 of Ord. M-4383 reads, “This ordinance shall take effect immediately, provided, that the additional sales and use tax imposed by Section 2 shall apply only to taxable events occurring on and after April 1, 2023.”