cremation tax.com

What Happened?

During the few weeks leading up to Thanksgiving, 2007,  the King County Council passed an ordinance to charge

 a tax on cremations performed for residents of the county. The ordinance calls it a "fee" but it is in fact a discriminatory tax levied against the grieving relatives of a person who has recently died.  It is hard to imagine a more callous tax. 

Tax versus User Fees

Without disputing that the King County Medical Examiner may need additional revenue to carry out his office's important regulatory duties, a tax on cremations to increase revenue is bad public policy.  Increased funding for the Medical Examiner's office should come from general tax revenues as does funding for the county sheriff and other enforcement agencies.

A user fee is when a citizen uses a public convenience for his own advantage, such as crossing an expensive bridge, riding a ferry boat, or using a swimming pool. The cremation tax is not a user fee. It is a tax that carries with it all of the negative economic impact of regressive taxation.

Anciently  Muslim conquerors imposed a cremation tax on subjugated Indians whose religious practice of cremation did not agree with Islamic law regarding the disposition of the dead. Today in Burkina Faso, a burial tax is levied to discourage long traditional funerals and burial on private land.  In other words, taxes are levied as a weapon of public policy.  Taxes are coercive; user fees are voluntary.

Cremation is not Voluntary

Hindus, Sikhs, Buddhists, and increasingly many Christians view cremation as a respectful disposition for their dead. For some religious groups, cremation is the only correct disposition and carries with it great spiritual significance.  Even for those for whom there is no spiritual motive, cremation is often the only disposition a family can afford.  To throw an additional tax on the least affluent of society is also deplorable public policy.

Actual Cost of the Tax

While the tax is $50, the cost incurred by funeral homes to collect and remit the tax will result in an increase in the cost of cremation by perhaps as much as $100.  Businesses do not pay taxes.  Businesses simply pass on the cost of delivering a product or service to the consumer of the service. Because funeral homes are mandated by federal regulations to itemize all expenses of a funeral, the cost of the cremation tax will be clearly stated and not hidden inside some other service charge.  After the grief passes, there will be many angry people looking at their itemized funeral statements.