Chapter 82.14 RCW

LOCAL RETAIL SALES AND USE TAXES

Sections
Legislative findingPurpose.
Definitions.
Sales and use taxes authorizedAdditional taxes authorizedMaximum rates.
Alteration of tax rate pursuant to government service agreement.
Alteration of county's share of city's tax receipts pursuant to government service agreement.
Imposition or alteration of additional taxesReferendum petition to repealProcedureExclusive method.
County ordinance to contain credit provision.
Sales and use taxes for public transportation systems.
Sales and use tax for transportation benefit districts.
Sales and use tax equalization payments from local transit taxes.
Sales and use taxes for public facilities districtsDefinitions.
Sales and use tax for baseball stadiumCounties with population of one million or moreDeduction from tax otherwise required"Baseball stadium" defined.
State contribution for baseball stadium limited.
Sales and use tax for public sports facilitiesTax upon retail rental car rentals.
Sales and use tax for stadium and exhibition centerDeduction from tax otherwise requiredTransfer and deposit of revenues.
Administration and collectionLocal sales and use tax account.
Tax changes.
Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districtsImposition at excess rates, effect.
UniformityRule makingModel ordinance.
Deposit of tax prior to due dateCredit against future tax or assessmentWhen fund designation permittedUse of tax revenues received in connection with large construction projects.
Payment of tax prior to taxable eventWhen permittedDeposit with treasurerCredit against future taxWhen fund designation permitted.
Transfer of funds pursuant to government service agreement.
Apportionment and distributionWithholding revenue for noncompliance.
Natural or manufactured gasCities may impose use tax.
Local government criminal justice assistanceFinding.
County criminal justice assistance accountTransfers from general fundDistributions based on crime rate and populationLimitations.
Municipal criminal justice assistance accountTransfers from general fundDistributions criteria and formulaLimitations.
Municipal criminal justice assistance accountTransfers from general fundDistributions based on crime rate, population, and innovationLimitations.
Additional sales and use tax for criminal justice purposesReferendumExpenditures.
Sales and use tax for juvenile detention facilities and jailsColocation.
Special stadium sales and use taxes.
Sales and use tax for public facilities in rural counties.
Sales and use tax for regional centers.
Sales and use tax for zoo, aquarium, and wildlife facilitiesAuthorizing propositionDistributions.
Sales of lodging tax rate changes.
Sales and use tax for cities to offset municipal service costs to newly annexed areas.
Sales and use tax for emergency communication systems and facilities.
Sales and use tax for regional transportation investment district.
Sales and use tax for passenger-only ferry service.
Sales and use tax for passenger-only ferry service districts.
Sales and use tax for counties and cities.
ExemptionsMachinery and equipment used in generating electricity.
Sales and use tax for digital goodsApportionment.
Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts.
Hospital benefit zonesSales and use taxDefinitions.
Hospital benefit zonesLocal public sources dedicated to finance public improvementsReporting requirements.
Sales and use tax for the local infrastructure financing tool program.
Sales and use tax for health sciences and services authorities.
Sales and use taxes for regional centers.
SourcingSales and use taxes.
Streamlined sales and use tax mitigation accountCreation.
Streamlined sales and use tax mitigation accountFundingDetermination of losses.
Local revitalization financingDemonstration projects.
Sales and use tax for local revitalization financing.
Use of sales and use tax fundsLocal revitalization financing.
Sales and use tax.
Sales and use tax for housing and related services.
Warehouse and grain elevators and distribution centersExemption does not apply.
NOTES:
Changes in tax lawLiability: RCW 82.08.064, 82.14.055, and 82.32.430.
Direct pay permits: RCW 82.32.087.
High capacity transportation systemsSales and use tax: RCW 81.104.170.
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