Chapter 82.14 RCW

LOCAL RETAIL SALES AND USE TAXES

Sections

82.14.010Legislative findingPurpose.
82.14.020Definitions.
82.14.030Sales and use taxes authorizedAdditional taxes authorizedMaximum rates.
82.14.032Alteration of tax rate pursuant to government service agreement.
82.14.034Alteration of county's share of city's tax receipts pursuant to government service agreement.
82.14.036Imposition or alteration of additional taxesReferendum petition to repealProcedureExclusive method.
82.14.040County ordinance to contain credit provision.
82.14.045Sales and use taxes for public transportation systems.
82.14.0455Sales and use tax for transportation benefit districts.
82.14.048Sales and use taxes for public facilities districtsDefinitions.
82.14.0485Sales and use tax for baseball stadiumCounties with population of one million or moreDeduction from tax otherwise required"Baseball stadium" defined.
82.14.0486State contribution for baseball stadium limited.
82.14.049Sales and use tax for public sports facilitiesTax upon retail rental car rentals.
82.14.0494Sales and use tax for stadium and exhibition centerDeduction from tax otherwise requiredTransfer and deposit of revenues.
82.14.050Administration and collectionLocal sales and use tax account.
82.14.052DistributionsLocal sales and use tax accountOrdinance or resolution imposing tax in excess of limits.
82.14.055Tax changes.
82.14.060Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districtsImposition at excess rates, effect.
82.14.070UniformityRule makingModel ordinance.
82.14.080Deposit of tax prior to due dateCredit against future tax or assessmentWhen fund designation permittedUse of tax revenues received in connection with large construction projects.
82.14.090Payment of tax prior to taxable eventWhen permittedDeposit with treasurerCredit against future taxWhen fund designation permitted.
82.14.212Transfer of funds pursuant to government service agreement.
82.14.215Apportionment and distributionWithholding revenue for noncompliance.
82.14.230Natural or manufactured gasCities may impose use tax.
82.14.300Local government criminal justice assistanceFinding.
82.14.310County criminal justice assistance accountTransfers from general fundDistributions based on crime rate and populationLimitations.
82.14.320Municipal criminal justice assistance accountTransfers from general fundDistributions criteria and formulaLimitations.
82.14.330Municipal criminal justice assistance accountTransfers from general fundDistributions based on crime rate, population, and innovationLimitations.
82.14.340Additional sales and use tax for criminal justice purposesReferendumExpenditures.
82.14.350Sales and use tax for juvenile detention facilities and jailsColocation.
82.14.360Special stadium sales and use taxes.
82.14.370Sales and use tax for public facilities in rural counties.
82.14.390Sales and use tax for regional centers.
82.14.400Sales and use tax for zoo, aquarium, and wildlife facilitiesAuthorizing propositionDistributions.
82.14.410Sales of lodging tax rate changes.
82.14.415Sales and use tax for cities to offset municipal service costs to newly annexed areas.
82.14.420Sales and use tax for emergency communication systems and facilities.
82.14.430Sales and use tax for regional transportation investment district.
82.14.440Sales and use tax for passenger-only ferry service.
82.14.445Sales and use tax for passenger-only ferry service districts.
82.14.450Sales and use tax for counties and cities.
82.14.455ExemptionsMachinery and equipment used in generating electricity.
82.14.457Sales and use tax for digital goodsApportionment.
82.14.460Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts.
82.14.465Hospital benefit zonesSales and use taxDefinitions.
82.14.470Hospital benefit zonesLocal public sources dedicated to finance public improvementsReporting requirements.
82.14.475Sales and use tax for the local infrastructure financing tool program.
82.14.480Sales and use tax for health sciences and services authorities.
82.14.485Sales and use taxes for regional centers.
82.14.490SourcingSales and use taxes.
82.14.495Streamlined sales and use tax mitigation accountCreation.
82.14.500Streamlined sales and use tax mitigation accountFundingDetermination of losses.
82.14.505Local revitalization financingDemonstration projects.
82.14.510Sales and use tax for local revitalization financing.
82.14.515Use of sales and use tax fundsLocal revitalization financing.
82.14.525Sales and use tax.
82.14.530Sales and use tax for housing and related services.
82.14.820Warehouse 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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