82.14.055  <<  82.14.060 >>   82.14.070

RCW 82.14.060

Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts—Imposition at excess rates, effect.

*** CHANGE IN 2016 *** (SEE 2839-S2.SL) ***

(1)(a) Monthly, the state treasurer must distribute from the local sales and use tax account to the counties, cities, transportation authorities, public facilities districts, and transportation benefit districts the amount of tax collected on behalf of each taxing authority, less:
(i) The deduction provided for in RCW 82.14.050; and
(ii) The amount of any refunds of local sales and use taxes exempted under RCW 82.08.962, 82.12.962, 82.08.02565, and 82.12.02565, which must be made without appropriation.
(b) The state treasurer must make the distribution under this section without appropriation.
(2) In the event that any ordinance or resolution imposes a sales and use tax at a rate in excess of the applicable limits contained herein, such ordinance or resolution may not be considered void in toto, but only with respect to that portion of the rate which is in excess of the applicable limits contained herein.
NOTES:
Effective dateFindingsTax preference performance statement2014 c 216: See notes following RCW 82.38.030.
Effective date2009 c 469: See note following RCW 82.08.962.
Effective date2005 c 336: See note following RCW 36.73.015.
Applicability1990 2nd ex.s. c 1: See note following RCW 82.14.050.
Severability1990 2nd ex.s. c 1: See note following RCW 82.14.300.
Severability1981 2nd ex.s. c 4: See note following RCW 43.30.325.
Legislative finding, declarationSeverability1971 ex.s. c 296: See notes following RCW 82.14.045.