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Chapter 82.14 RCW

LOCAL RETAIL SALES AND USE TAXES

Sections

HTMLPDF 82.14.010Legislative finding—Purpose.
HTMLPDF 82.14.020Definitions.
HTMLPDF 82.14.030Sales and use taxes authorized—Additional taxes authorized—Maximum rates.
HTMLPDF 82.14.032Alteration of tax rate pursuant to government service agreement.
HTMLPDF 82.14.034Alteration of county's share of city's tax receipts pursuant to government service agreement.
HTMLPDF 82.14.036Imposition or alteration of additional taxes—Referendum petition to repeal—Procedure—Exclusive method.
HTMLPDF 82.14.040County ordinance to contain credit provision.
HTMLPDF 82.14.045Sales and use taxes for public transportation systems.
HTMLPDF 82.14.0455Sales and use tax for transportation benefit districts.
HTMLPDF 82.14.048Sales and use taxes for public facilities districts—Definitions.
HTMLPDF 82.14.0485Sales and use tax for baseball stadium—Counties with population of one million or more—Deduction from tax otherwise required—"Baseball stadium" defined.
HTMLPDF 82.14.0486State contribution for baseball stadium limited.
HTMLPDF 82.14.049Sales and use tax for public sports facilities—Tax upon retail rental car rentals.
HTMLPDF 82.14.0494Sales and use tax for stadium and exhibition center—Deduction from tax otherwise required—Transfer and deposit of revenues.
HTMLPDF 82.14.050Administration and collection—Local sales and use tax account.
HTMLPDF 82.14.055Tax changes.
HTMLPDF 82.14.060Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts—Imposition at excess rates, effect.
HTMLPDF 82.14.070Uniformity—Rule making—Model ordinance.
HTMLPDF 82.14.080Deposit of tax prior to due date—Credit against future tax or assessment—When fund designation permitted—Use of tax revenues received in connection with large construction projects.
HTMLPDF 82.14.090Payment of tax prior to taxable event—When permitted—Deposit with treasurer—Credit against future tax—When fund designation permitted.
HTMLPDF 82.14.212Transfer of funds pursuant to government service agreement.
HTMLPDF 82.14.215Apportionment and distribution—Withholding revenue for noncompliance.
HTMLPDF 82.14.230Natural or manufactured gas—Cities may impose use tax.
HTMLPDF 82.14.300Local government criminal justice assistance—Finding.
HTMLPDF 82.14.310County criminal justice assistance account—Transfers from general fund—Distributions based on crime rate and population—Limitations.
HTMLPDF 82.14.320Municipal criminal justice assistance account—Transfers from general fund—Distributions criteria and formula—Limitations.
HTMLPDF 82.14.330Municipal criminal justice assistance account—Transfers from general fund—Distributions based on crime rate, population, and innovation—Limitations.
HTMLPDF 82.14.340Additional sales and use tax for criminal justice purposes—Referendum—Expenditures.
HTMLPDF 82.14.350Sales and use tax for juvenile detention facilities and jails—Colocation.
HTMLPDF 82.14.360Special stadium sales and use taxes.
HTMLPDF 82.14.370Sales and use tax for public facilities in rural counties.
HTMLPDF 82.14.390Sales and use tax for regional centers.
HTMLPDF 82.14.400Sales and use tax for zoo, aquarium, and wildlife facilities—Authorizing proposition—Distributions.
HTMLPDF 82.14.410Sales of lodging tax rate changes.
HTMLPDF 82.14.412Sales and use tax revenue by city—Agreement pursuant to RCW 39.34.250.
HTMLPDF 82.14.415Sales and use tax for cities to offset municipal service costs to newly annexed areas.
HTMLPDF 82.14.420Sales and use tax for emergency communication systems and facilities.
HTMLPDF 82.14.430Sales and use tax for regional transportation investment district.
HTMLPDF 82.14.440Sales and use tax for passenger-only ferry service.
HTMLPDF 82.14.445Sales and use tax for passenger-only ferry service districts.
HTMLPDF 82.14.450Sales and use tax for counties and cities.
HTMLPDF 82.14.455Exemptions—Machinery and equipment used in generating electricity.
HTMLPDF 82.14.457Sales and use tax for digital goods—Apportionment.
HTMLPDF 82.14.460Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts.
HTMLPDF 82.14.465Hospital benefit zones—Sales and use tax—Definitions.
HTMLPDF 82.14.470Hospital benefit zones—Local public sources dedicated to finance public improvements—Reporting requirements.
HTMLPDF 82.14.475Sales and use tax for the local infrastructure financing tool program.
HTMLPDF 82.14.480Sales and use tax for health sciences and services authorities.
HTMLPDF 82.14.485Sales and use taxes for regional centers.
HTMLPDF 82.14.490Sourcing—Sales and use taxes.
HTMLPDF 82.14.505Local revitalization financing—Demonstration projects.
HTMLPDF 82.14.510Sales and use tax for local revitalization financing.
HTMLPDF 82.14.515Use of sales and use tax funds—Local revitalization financing.
HTMLPDF 82.14.525Sales and use tax.
HTMLPDF 82.14.530Sales and use tax for housing and related services.
HTMLPDF 82.14.532Sales and use tax remittance—Qualifying projects—Requirements—Department to determine eligibility.
HTMLPDF 82.14.540Affordable and supportive housing—Sales and use tax.
HTMLPDF 82.14.545Mitigation payments.
HTMLPDF 82.14.550Manufacturing and warehousing job centers account.
HTMLPDF 82.14.820Warehouse and grain elevators and distribution centers—Exemption does not apply.

NOTES:

Changes in tax law—Liability: RCW 82.08.064, 82.14.055, and 82.32.430.
Direct pay permits: RCW 82.32.087.
High capacity transportation systems—Sales and use tax: RCW 81.104.170.