The Legislature website will be unavailable intermittently this Saturday, June 13th from 7AM to 7PM during scheduled server maintenance. We apologize for the inconvenience.

82.14.036  <<  82.14.040 >>   82.14.045

PDF

RCW 82.14.040

County ordinance to contain credit provision.

(1) Any county ordinance adopted under RCW 82.14.030(1) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030(1) for the full amount of any city sales or use tax imposed under RCW 82.14.030(1) upon the same taxable event.
(2) Any county ordinance adopted under RCW 82.14.030(2) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030(2) for the full amount of any city sales or use tax imposed under RCW 82.14.030(2) upon the same taxable event up to the additional tax imposed by the county under RCW 82.14.030(2).

Notes:

IntentConstructionEffective dateFire district funding1982 1st ex.s. c 49: See notes following RCW 35.21.710.