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COUNTY · SALES · RCW 82.14.460

Whatcom County Behavioral Health Sales Tax

0.10% county-wide sales and use tax adopted councilmanically under RCW 82.14.460 (formerly known as the Mental Health and Chemical Dependency tax). Whatcom County deposits proceeds into Fund 1853 (Behavioral Health ...

Live Sales County
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Latest year
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Cumulative collected
0.10% of taxable retail sales (county-wide)
Current rate
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Years of data

About this revenue source

0.10% county-wide sales and use tax adopted councilmanically under RCW 82.14.460 (formerly known as the Mental Health and Chemical Dependency tax). Whatcom County deposits proceeds into Fund 1853 (Behavioral Health Program, formerly Fund 124).

Revenue funds: Adult and Family Treatment Recovery Courts; the Behavioral Health Unit in District Court Probation; Mental Health Court; school prevention services; housing; community mental and behavioral health services; psychiatric services in the Whatcom County Jail; and the Response Systems Division (Ground-Level Response and Coordinated Engagement / GRACE, Law Enforcement Assisted Diversion / LEAD, Alternative Response Team / ART).

Authorization

Statutory or ballot basis for this revenue source.

Statutory citation: RCW 82.14.460

Collection history

Year-by-year amount collected as documented in the source ledger (Annual Tax Books for property-tax sources; CAFRs and revenue schedules for others).
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Funds it feeds

Every governmental fund that this revenue source flows into. Allocation percentages are documented where the source materials specify them.
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Real-estate relevance

Behavioral health funding is heavily layered: this 0.10% county tax + the 1/3 CJ portion of the older 0.10% PS/EMS tax + Bellingham Fund 120 disbursements (for ART + library behavioral health) + General Fund property-tax allocations. Consolidating across these layers is part of the "death by 1000 cuts" pattern.

Discussed in meetings

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Sources: Annual Tax Books (Whatcom County Assessor); Comprehensive Annual Financial Reports; statutory text (RCW); ballot results; agency revenue schedules. Real Record renders the published numbers in plain language; we don't change the figures. Where the source uses a different label or category than ours, both are shown.