RCW 82.14.010
Legislative finding
—
Purpose.
The legislature finds that the several counties and cities of the state lack adequate sources of revenue to carry out essential county and municipal purposes. The legislature further finds that the most efficient and appropriate methods of deriving revenues for such purposes is to vest additional taxing powers in the governing bodies of counties and cities which they may or may not implement. The legislature intends, by enacting this chapter, to provide the means by which essential county and municipal purposes can be financially served should they choose to employ them.
[
1970 ex.s. c 94 s 1
.]
RCW 82.14.020
Definitions.
For purposes of this chapter:
(1) "City" means a city or town;
(2) The meaning ascribed to words and phrases in chapters
82.04, 82.08 and
82.12
RCW, as now or hereafter amended, insofar as applicable, has full force and effect with respect to taxes imposed under authority of this chapter. However, the terms "retail sale" and "sale at retail" have only the meaning provided in RCW 82.08.010
for the purposes of this chapter, unless the context clearly requires that a different definition apply;
(3) "Taxable event" means any retail sale, or any use, upon which a state tax is imposed pursuant to chapter
82.08
or
82.12
RCW, as they now exist or may hereafter be amended. However, the term does not include a retail sale taxable pursuant to RCW 82.08.150, as now or hereafter amended; and
(4) "Treasurer or other legal depository" means the treasurer or legal depository of a county or city.
[
2010 c 106 s 223
;
2007 c 6 s 502
; (2005 c 514 s 112 repealed by 2007 c 54 s 2);
2005 c 514 s 111
; (2003 c 168 s 503 repealed by 2007 c 54 s 2);
2003 c 168 s 502
. Prior:
2002 c 367 s 6
;
2002 c 67 s 7
;
2001 c 186 s 3
;
1997 c 201 s 1
;
1983 2nd ex.s. c 3 s 31
;
1982 c 211 s 1
;
1981 c 144 s 4
;
1970 ex.s. c 94 s 3
.]
NOTES:
Effective date
—
2010 c 106:
See note following RCW 35.102.145
.
Part headings not law
—
Savings
—
Effective date
—
Severability
—
2007 c 6:
See notes following RCW 82.32.020
.
Findings
—
Intent
—
2007 c 6:
See note following RCW 82.14.390
.
Effective date
—
2005 c 514:
See note following RCW 83.100.230
.
Part headings not law
—
Severability
—
2005 c 514:
See notes following RCW 82.12.808
.
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Severability
—
Effective date
—
2002 c 367:
See notes following RCW 82.04.060
.
Finding
—
Effective date
—
2002 c 67:
See notes following RCW 82.04.530
.
Finding
—
Purpose
—
Effective date
—
2001 c 186:
See notes following RCW 82.08.0202
.
Construction
—
Severability
—
Effective dates
—
1983 2nd ex.s. c 3:
See notes following RCW 82.04.255
.
Intent
—
Severability
—
Effective date
—
1981 c 144:
See notes following RCW 82.16.010
.
RCW 82.14.030
Sales and use taxes authorized
—
Additional taxes authorized
—
Maximum rates.
(1) The governing body of any county or city, while not required by legislative mandate to do so, may, by resolution or ordinance for the purposes authorized by this chapter, impose a sales and use tax in accordance with the terms of this chapter. Such tax must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW, upon the occurrence of any taxable event within the county or city as the case may be. This sales and use tax does not apply to natural or manufactured gas, except for natural gas that is used as a transportation fuel as defined in RCW 82.16.310
and is taxable by the state under chapters
82.08
and
82.12
RCW. The rate of such tax imposed by a county is five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). The rate of such tax imposed by a city may not exceed five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). However, in the event a county imposes a sales and use tax under this subsection, the rate of such tax imposed under this subsection by any city therein may not exceed four hundred and twenty-five one-thousandths of one percent.
(2) In addition to the tax authorized in subsection (1) of this section, the governing body of any county or city may by resolution or ordinance impose an additional sales and use tax in accordance with the terms of this chapter. Such additional tax must be collected upon the same taxable events upon which the tax imposed under subsection (1) of this section is imposed. The rate of such additional tax imposed by a county is up to five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). The rate of such additional tax imposed by a city is up to five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). However, in the event a county imposes a sales and use tax under the authority of this subsection at a rate equal to or greater than the rate imposed under the authority of this subsection by a city within the county, the county must receive fifteen percent of the city tax. In the event that the county imposes a sales and use tax under the authority of this subsection at a rate which is less than the rate imposed under this subsection by a city within the county, the county must receive that amount of revenues from the city tax equal to fifteen percent of the rate of tax imposed by the county under the authority of this subsection. The authority to impose a tax under this subsection is intended in part to compensate local government for any losses from the phaseout of the property tax on business inventories.
[
2014 c 216 s 307
;
2008 c 86 s 101
;
1989 c 384 s 6
;
1982 1st ex.s. c 49 s 17
;
1970 ex.s. c 94 s 4
.]
NOTES:
Effective date
—
Findings
—
Tax preference performance statement
—
2014 c 216:
See notes following RCW 82.38.030
.
Severability
—
2008 c 86:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
2008 c 86 s 601
.]
Savings
—
2008 c 86:
"This act does not affect any existing right acquired or liability or obligation incurred under the sections amended or repealed in this act or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [
2008 c 86 s 602
.]
Part headings not law
—
2008 c 86:
"Part headings used in this act are not any part of the law." [
2008 c 86 s 603
.]
Intent
—
Effective date
—
1989 c 384:
See notes following RCW 82.12.022
.
Intent
—
Construction
—
Effective date
—
Fire district funding
—
1982 1st ex.s. c 49:
See notes following RCW 35.21.710
.
Additional tax for high capacity transportation service: RCW 81.104.170
.
Imposition of additional tax on sale of real property in lieu of tax under RCW 82.14.030
(2): RCW 82.46.010
(3).
RCW 82.14.032
Alteration of tax rate pursuant to government service agreement.
The rate of sales and use tax imposed by a city under RCW 82.14.030
(1) and (2) may be altered pursuant to a government service agreement as provided in RCW 36.115.040
and
36.115.050
.
[
1994 c 266 s 11
.]
RCW 82.14.034
Alteration of county's share of city's tax receipts pursuant to government service agreement.
The percentage of a city's sales and use tax receipts that a county receives under RCW 82.14.030
(1) and (2) may be altered pursuant to a government service agreement as provided in RCW 36.115.040
and
36.115.050
.
[
1994 c 266 s 12
.]
RCW 82.14.036
Imposition or alteration of additional taxes
—
Referendum petition to repeal
—
Procedure
—
Exclusive method.
Any referendum petition to repeal a county or city ordinance imposing a tax or altering the rate of the tax authorized under RCW 82.14.030
(2) shall be filed with a filing officer, as identified in the ordinance, within seven days of passage of the ordinance. Within ten days, the filing officer shall confer with the petitioner concerning form and style of the petition, issue an identification number for the petition, and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure results in the tax or tax rate increase being imposed and a negative answer to the question and a negative vote on the measure results in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within this ten-day period.
After this notification, the petitioner shall have thirty days in which to secure on petition forms the signatures of not less than fifteen percent of the registered voters of the county for county measures, or not less than fifteen percent of the registered voters of the city for city measures, and to file the signed petitions with the filing officer. Each petition form shall contain the ballot title and the full text of the measure to be referred. The filing officer shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the filing officer shall submit the referendum measure to the county or city voters at a general or special election held on one of the dates provided in RCW 29A.04.321
as determined by the county legislative authority or city council, which election shall not take place later than one hundred twenty days after the signed petition has been filed with the filing officer.
After April 22, 1983, the referendum procedure provided in this section shall be the exclusive method for subjecting any county or city ordinance imposing a tax or altering the rate under RCW 82.14.030
(2) to a referendum vote.
Any county or city tax authorized under RCW 82.14.030
(2) that has been imposed prior to April 22, 1983, is not subject to the referendum procedure provided for in this section.
[
2015 c 53 s 97
;
1983 c 99 s 2
.]
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).
[
1982 1st ex.s. c 49 s 18
;
1970 ex.s. c 94 s 5
.]
NOTES:
Intent
—
Construction
—
Effective date
—
Fire district funding
—
1982 1st ex.s. c 49:
See notes following RCW 35.21.710
.
RCW 82.14.045
Sales and use taxes for public transportation systems.
(1) The legislative body of any city pursuant to RCW 35.92.060, of any county which has created an unincorporated transportation benefit area pursuant to RCW 36.57.100
and
36.57.110, of any public transportation benefit area pursuant to RCW 36.57A.080
and
36.57A.090, of any county transportation authority established pursuant to chapter
36.57
RCW, and of any metropolitan municipal corporation within a county with a population of one million or more pursuant to chapter
35.58
RCW, may, by resolution or ordinance for the sole purpose of providing funds for the operation, maintenance, or capital needs of public transportation systems or public transportation limited to persons with special needs under RCW 36.57.130
and
36.57A.180, and in lieu of the excise taxes authorized by RCW 35.95.040, submit an authorizing proposition to the voters or include such authorization in a proposition to perform the function of public transportation or public transportation limited to persons with special needs under RCW 36.57.130
and
36.57A.180, and if approved by a majority of persons voting thereon, impose a sales and use tax in accordance with the terms of this chapter. Where an authorizing proposition is submitted by a county on behalf of an unincorporated transportation benefit area, it shall be voted upon by the voters residing within the boundaries of such unincorporated transportation benefit area and, if approved, the sales and use tax shall be imposed only within such area. Notwithstanding any provisions of this section to the contrary, any county in which a county public transportation plan has been adopted pursuant to RCW 36.57.070
and the voters of such county have authorized the imposition of a sales and use tax pursuant to the provisions of section 10, chapter 167, Laws of 1974 ex. sess., prior to July 1, 1975, shall be authorized to fix and impose a sales and use tax as provided in this section at not to exceed the rate so authorized without additional approval of the voters of such county as otherwise required by this section.
The tax authorized by this section shall be in addition to the tax authorized by RCW 82.14.030
and shall be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within such city, public transportation benefit area, county, or metropolitan municipal corporation as the case may be. The rate of such tax shall be one-tenth, two-tenths, three-tenths, four-tenths, five-tenths, six-tenths, seven-tenths, eight-tenths, or nine-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). The rate of such tax shall not exceed the rate authorized by the voters unless such increase shall be similarly approved.
(2)(a) In the event a metropolitan municipal corporation imposes a sales and use tax pursuant to this chapter no city, county which has created an unincorporated transportation benefit area, public transportation benefit area authority, or county transportation authority wholly within such metropolitan municipal corporation shall be empowered to impose and/or collect taxes under RCW 35.95.040
or this section, but nothing herein shall prevent such city or county from imposing sales and use taxes pursuant to any other authorization.
(b) In the event a county transportation authority imposes a sales and use tax under this section, no city, county which has created an unincorporated transportation benefit area, public transportation benefit area, or metropolitan municipal corporation, located within the territory of the authority, shall be empowered to impose or collect taxes under RCW 35.95.040
or this section.
(c) In the event a public transportation benefit area imposes a sales and use tax under this section, no city, county which has created an unincorporated transportation benefit area, or metropolitan municipal corporation, located wholly or partly within the territory of the public transportation benefit area, shall be empowered to impose or collect taxes under RCW 35.95.040
or this section.
(3) The legislative body of a public transportation benefit area located in a county with a population of seven hundred thousand or more that also contains a city with a population of seventy-five thousand or more operating a transit system pursuant to chapter
35.95
RCW or the legislative body of a public transportation benefit area located in a county with a population of more than two hundred fifty thousand but fewer than four hundred thousand that also contains two or more cities with a population of forty thousand or more may submit an authorizing proposition to the voters and, if approved by a majority of persons voting on the proposition, impose a sales and use tax in accordance with the terms of this chapter of one-tenth, two-tenths, or three-tenths of one percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax, in addition to the rate in subsection (1) of this section.
[
2018 c 53 s 1
;
2015 3rd sp.s. c 44 s 312
;
2008 c 86 s 102
;
2001 c 89 s 3
;
2000 2nd sp.s. c 4 s 16
;
1998 c 321 s 7
(Referendum Bill No. 49, approved November 3, 1998);
1991 c 363 s 158
. Prior:
1984 c 112 s 1
;
1983 c 3 s 216
;
1980 c 163 s 1
;
1975 1st ex.s. c 270 s 6
;
1971 ex.s. c 296 s 2
.]
NOTES:
Effective date
—
2018 c 53:
"This act takes effect August 1, 2018." [
2018 c 53 s 2
.]
Effective date
—
2015 3rd sp.s. c 44:
See note following RCW 46.68.395
.
Severability
—
Savings
—
Part headings not law
—
2008 c 86:
See notes following RCW 82.14.030
.
Purpose
—
1998 c 321:
"The purpose of this act is to reallocate the general fund portion of the state's motor vehicle excise tax revenues among the taxpayers, local governments, and the state's transportation programs. By reallocating motor vehicle excise taxes, the state revenue portion can be dedicated to increased transportation funding purposes. Since the general fund currently has a budget surplus, due to a strong economy, the legislature feels that this reallocation is an appropriate short-term solution to the state's transportation needs and is a first step in meeting longer-term transportation funding needs. These reallocated funds must be used to provide relief from traffic congestion, improve freight mobility, and increase traffic safety.
In reallocating general fund resources, the legislature also ensures that other programs funded from the general fund are not adversely impacted by the reallocation of surplus general fund revenues. The legislature also adopts this act to continue the general fund revenue and expenditure limitations contained in chapter
43.135
RCW after this one-time transfer of funds.
In order to develop a long-term and comprehensive solution to the state's transportation problems, a joint committee will be created to study the state's transportation needs and the appropriate sources of revenue necessary to implement the state's long-term transportation needs as provided in *section 22 of this act." [
1998 c 321 s 1
(Referendum Bill No. 49, approved November 3, 1998).]
*Reviser's note:
Section 22 of this act was vetoed by the governor.
Severability
—
1998 c 321:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
1998 c 321 s 45
(Referendum Bill No. 49, approved November 3, 1998).]
Effective dates
—
Application
—
1998 c 321 ss 1-21, 44, and 45:
"(1) Sections 1 through 3, 5 through 21, 44, and 45 of this act take effect January 1, 1999.
(2) Section 4 of this act takes effect July 1, 1999, and applies to registrations that are due or become due in July 1999, and thereafter." [
1998 c 321 s 46
(Referendum Bill No. 49, approved November 3, 1998).]
Referral to electorate
—
1998 c 321 ss 1-21 and 44-46:
"The secretary of state shall submit sections 1 through 21 and 44 through 46 of this act to the people for their adoption and ratification, or rejection, at the next general election to be held in this state, in accordance with Article II, section 1 of the state Constitution and the laws adopted to facilitate its operation." [
1998 c 321 s 49
(Referendum Bill No. 49, approved November 3, 1998).]
Purpose
—
Captions now law
—
1991 c 363:
See notes following RCW 2.32.180
.
Severability
—
Effective date
—
1975 1st ex.s. c 270:
See notes following RCW 35.58.272
.
Legislative finding, declaration
—
1971 ex.s. c 296:
"The legislature finds that adequate public transportation systems are necessary to the economic, industrial and cultural development of the urban areas of this state and the health, welfare and prosperity of persons who reside or are employed in such areas or who engage in business therein and such systems are increasingly essential to the functioning of the urban highways of the state. The legislature further finds and declares that fares and tolls for the use of public transportation systems cannot maintain such systems in solvent financial conditions and at the same time meet the need to serve those who cannot reasonably afford or use other forms of transportation. The legislature further finds and declares that additional and alternate means of financing adequate public transportation service are necessary for the cities, metropolitan municipal corporations and counties of this state which provide such service." [
1971 ex.s. c 296 s 1
.]
Severability
—
1971 ex.s. c 296:
"If any provision of this 1971 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [
1971 ex.s. c 296 s 5
.]
RCW 82.14.0455
Sales and use tax for transportation benefit districts.
(1) Subject to the provisions in RCW 36.73.065, a transportation benefit district under chapter
36.73
RCW may fix and impose a sales and use tax in accordance with the terms of this chapter. The tax authorized in this section is in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the boundaries of the district. The rate of tax shall not exceed three-tenths of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. Except as provided in subsection (2) of this section, the tax may not be imposed for a period exceeding 10 years unless renewed with an affirmative vote of the voters voting at an election or a majority vote of the governing board of the district. Each renewal by the voters may extend the tax for additional periods not exceeding 10 years. The governing board of the district may only fix, impose, or extend a sales and use tax of up to one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(2) The voter-approved sales tax initially imposed under this section after July 1, 2010, may be imposed for a period exceeding 10 years if the moneys received under this section are dedicated for the repayment of indebtedness incurred in accordance with the requirements of chapter
36.73
RCW.
(3) Money received from the tax imposed under this section must be spent in accordance with the requirements of chapter
36.73
RCW.
[
2022 c 182 s 407
;
2010 c 105 s 3
;
2006 c 311 s 16
;
2005 c 336 s 15
.]
NOTES:
Intent
—
Effective date
—
2022 c 182:
See notes following RCW 70A.65.240
.
Findings
—
2006 c 311:
See note following RCW 36.120.020
.
Effective date
—
2005 c 336:
See note following RCW 36.73.015
.
RCW 82.14.048
Sales and use taxes for public facilities districts
—
Definitions.
(1) The following definitions apply throughout this section unless the context clearly requires otherwise.
(a) "Distressed public facilities district" means a public facilities district that has defaulted on bond anticipation notes or bonds in excess of forty million dollars on or before April 1, 2012; and
(b) "Anchor jurisdiction" means a city that has entered into an agreement to form a public facilities district under RCW 35.57.010
(1)(c) that constitutes a distressed public facilities district under this chapter and in which the largest asset of such public facilities district is located.
(2)(a) The governing board of a public facilities district under chapter
36.100
or
35.57
RCW may submit an authorizing proposition to the voters of the district, and if the proposition is approved by a majority of persons voting, impose a sales and use tax in accordance with the terms of this chapter.
(b) In addition to the tax authorized pursuant to (a) of this subsection and in addition to any other authority conferred by law, the legislative authority of an anchor jurisdiction may impose a sales and use tax within the geographical boundaries of the anchor jurisdiction in accordance with the terms of this chapter without submitting an authorizing proposition to the voters of the anchor jurisdiction or the distressed public facilities district.
(3) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the public facilities district. The rate of tax may not exceed two-tenths of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. A public facilities district formed under RCW 35.57.010
(1)(e) may not impose the tax authorized under this section at a rate that exceeds two-tenths of one percent minus the rate of the highest tax authorized by this section that is imposed by any other public facilities district within its boundaries. A public facilities district formed under RCW 35.57.010
(1)(f) may impose the tax authorized under this section at a rate of not more than two-tenths of one percent regardless of the tax imposed under this section by any other public facilities district within its boundaries. An anchor jurisdiction may impose the tax authorized by subsection (2)(b) of this section at a rate not to exceed two-tenths of one percent, regardless of whether any other public facilities district (including a distressed public facilities district) within its boundaries imposes the tax authorized by this section or the rate of such tax imposed by the public facilities district. If a public facilities district formed under RCW 35.57.010
(1)(e) has imposed a tax under this section and issued or incurred obligations pledging that tax, so long as those obligations are outstanding no other public facilities district within its boundaries may thereafter impose a tax under this section at a rate that would reduce the rate of the tax that was pledged to the repayment of those obligations. A public facilities district that imposes a tax under this section is responsible for the payment of any costs incurred for the purpose of administering the provisions of this section, RCW 35.57.010
(1)(e), and
35.57.020
(1)(b), including any administrative costs associated with the imposition of the tax under this section incurred by either the department of revenue or local government, or both.
(4)(a) Moneys received by a public facilities district from any tax imposed by the public facilities district under the authority of this section must be used for the purpose of providing funds for the costs associated with the financing, refinancing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, and reequipping of its public facilities, and for transportation improvements directly associated with facilitating motor vehicle and pedestrian access to its public facilities to the extent allowed in RCW 35.57.020
(1)(d).
(b) Moneys received by an anchor jurisdiction from any tax imposed by the anchor jurisdiction under the authority of this section must be used for the purpose of providing funds for the costs associated with the financing, refinancing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, and reequipping of the public facilities of the distressed public facilities district, and for all litigation, investigation, and related costs and expenses incurred by the anchor jurisdiction toward resolving matters related to the defaults of the distressed public facilities district. To the extent the distressed public facilities district owes money to an anchor jurisdiction, the anchor jurisdiction may apply money from the sales tax imposed under this section to any such obligations. Any sales tax imposed by an anchor jurisdiction under this section must terminate no later than thirty years after it is first imposed.
[
2023 c 218 s 3
;
2012 c 4 s 6
;
2009 c 533 s 3
;
2008 c 86 s 103
;
1999 c 165 s 12
;
1995 c 396 s 6
;
1991 c 207 s 1
.]
NOTES:
Findings
—
2012 c 4 s 6:
"In enacting section 6 of this act, the legislature finds that providing local tools to enable solutions for public facilities districts that are in default on bond anticipation notes or bonds is in the best interest of the state, its municipalities, and its citizens as a whole. The legislature further finds it is necessary to act swiftly to provide the tools necessary to address any defaults on debt issued by public facilities districts." [
2012 c 4 s 5
.]
Effective date
—
2012 c 4 ss 5 and 6:
"Sections 5 and 6 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [March 1, 2012]." [
2012 c 4 s 8
.]
Severability
—
Savings
—
Part headings not law
—
2008 c 86:
See notes following RCW 82.14.030
.
Severability
—
1995 c 396:
See note following RCW 36.100.010
.
RCW 82.14.0485
Sales and use tax for baseball stadium
—
Counties with population of one million or more
—
Deduction from tax otherwise required
—
"Baseball stadium" defined.
(1) The legislative authority of a county with a population of one million or more may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the county. The rate of tax shall not exceed 0.017 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.
(2) The tax imposed under subsection (1) of this section shall be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter
82.08
or
82.12
RCW. The department of revenue shall perform the collection of such taxes on behalf of the county at no cost to the county.
(3) Moneys collected under this section shall only be used for the purpose of paying the principal and interest payments on bonds issued by a county to construct a baseball stadium.
(4) No tax may be collected under this section before January 1, 1996, and no tax may be collected under this section unless the taxes under RCW 82.14.360
are being collected. The tax imposed in this section shall expire when the bonds issued for the construction of the baseball stadium are retired, but not more than twenty years after the tax is first collected.
(5) As used in this section, "baseball stadium" means a baseball stadium with natural turf and a retractable roof or canopy, together with associated parking facilities, constructed in the largest city in a county with a population of one million or more.
[
1995 3rd sp.s. c 1 s 101
.]
NOTES:
Part headings not law
—
1995 3rd sp.s. c 1:
"Part headings as used in this act constitute no part of the law." [
1995 3rd sp.s. c 1 s 309
.]
Effective date
—
1995 3rd sp.s. c 1:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [October 17, 1995]." [
1995 3rd sp.s. c 1 s 310
.]
Baseball stadium construction agreement: RCW 36.100.037
.
State contribution for baseball stadium limited: RCW 82.14.0486
.
RCW 82.14.0486
State contribution for baseball stadium limited.
Sections 101 through 105, chapter 1, Laws of 1995 3rd sp. sess. constitute the entire state contribution for a baseball stadium, as defined in RCW 82.14.0485
. The state will not make any additional contributions based on revised cost or revenue estimates, cost overruns, unforeseen circumstances, or any other reason.
[
1995 3rd sp.s. c 1 s 106
.]
NOTES:
Part headings not law
—
Effective date
—
1995 3rd sp.s. c 1:
See notes following RCW 82.14.0485
.
RCW 82.14.049
Sales and use tax for public sports facilities
—
Tax upon retail rental car rentals.
(1) The legislative authority of any county may impose a sales and use tax, in addition to the tax authorized by RCW 82.14.030, upon retail car rentals within the county that are taxable by the state under chapters
82.08
and
82.12
RCW. The rate of tax is one percent of the selling price in the case of a sales tax or rental value of the vehicle in the case of a use tax. Proceeds of the tax may not be used to subsidize any professional sports team and must be used solely for the following purposes:
(a) Acquiring, constructing, maintaining, or operating public sports stadium facilities;
(b) Engineering, planning, financial, legal, or professional services incidental to public sports stadium facilities;
(c) Youth or amateur sport activities or facilities; or
(d) Debt or refinancing debt issued for the purposes of subsection (1) of this section.
(2) In a county of one million or more, at least seventy-five percent of the tax imposed under this section must be used to retire the debt on the stadium under RCW 67.28.180
(2)(b)(i)(B), until that debt is fully retired.
[
2020 c 139 s 23
;
2011 c 174 s 107
;
2008 c 264 s 4
;
1997 c 220 s 502
(Referendum Bill No. 48, approved June 17, 1997);
1992 c 194 s 3
.]
NOTES:
Findings
—
Intent
—
Effective date
—
2008 c 264:
See notes following RCW 67.28.180
.
Referendum
—
Other legislation limited
—
Legislators' personal intent not indicated
—
Reimbursements for election
—
Voters' pamphlet, election requirements
—
1997 c 220:
See RCW 36.102.800
through
36.102.803
.
Legislative intent
—
1992 c 194:
See note following RCW 82.08.020
.
Effective dates
—
1992 c 194:
See note following RCW 46.04.466
.
RCW 82.14.0494
Sales and use tax for stadium and exhibition center
—
Deduction from tax otherwise required
—
Transfer and deposit of revenues.
(1) The legislative authority of a county that has created a public stadium authority to develop a stadium and exhibition center under RCW 36.102.050
may impose a sales and use tax in accordance with this chapter. The tax is in addition to other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the county. The rate of tax shall be 0.016 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.
(2) The tax imposed under subsection (1) of this section shall be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter
82.08
or
82.12
RCW. The department of revenue shall perform the collection of such taxes on behalf of the county at no cost to the county.
(3) Before the issuance of bonds in RCW 43.99N.020, all revenues collected on behalf of the county under this section shall be transferred to the public stadium authority. After bonds are issued under RCW 43.99N.020, all revenues collected on behalf of the county under this section shall be deposited in the stadium and exhibition center account under RCW 43.99N.060
.
(4) The definitions in RCW 36.102.010
apply to this section.
(5) This section expires on the earliest of the following dates:
(a) December 31, 1999, if the conditions for issuance of bonds under RCW 43.99N.020
have not been met before that date;
(b) The date on which all bonds issued under RCW 43.99N.020
have been retired; or
(c) Twenty-three years after the date the tax under this section is first imposed.
[
1997 c 220 s 204
(Referendum Bill No. 48, approved June 17, 1997).]
NOTES:
Reviser's note:
The contingency in subsection (5)(c) of this section appears to have occurred August 1, 2020, causing this section to expire August 1, 2020.
Referendum
—
Other legislation limited
—
Legislators' personal intent not indicated
—
Reimbursements for election
—
Voters' pamphlet, election requirements
—
1997 c 220:
See RCW 36.102.800
through
36.102.803
.
RCW 82.14.050
Administration and collection
—
Local sales and use tax account.
(1) The counties, cities, and transportation authorities under RCW 82.14.045, public facilities districts under chapters
36.100
and
35.57
RCW, public transportation benefit areas under RCW 82.14.440, regional transportation investment districts, and transportation benefit districts under chapter
36.73
RCW must contract, prior to the effective date of a resolution or ordinance imposing a sales and use tax, the administration and collection to the state department of revenue, which must deduct a percentage amount, as provided by contract, not to exceed two percent of the taxes collected for administration and collection expenses incurred by the department. The remainder of any portion of any tax authorized by this chapter that is collected by the department of revenue must be deposited by the state department of revenue in the local sales and use tax account hereby created in the state treasury. Beginning January 1, 2013, the department of revenue must make deposits in the local sales and use tax account on a monthly basis on the last business day of the month in which distributions required in (a) of this subsection are due. Moneys in the local sales and use tax account may be withdrawn only for:
(a) Distribution to counties, cities, transportation authorities, public facilities districts, public transportation benefit areas, regional transportation investment districts, and transportation benefit districts imposing a sales and use tax; and
(b) Making refunds of taxes imposed under the authority of this chapter and RCW 81.104.170
and exempted under RCW 82.08.962, 82.12.962, 82.08.02565, 82.12.02565, 82.08.025661, or
82.12.025661
.
(2) All administrative provisions in chapters
82.03, 82.08, 82.12, and
82.32
RCW, as they now exist or may hereafter be amended, insofar as they are applicable to state sales and use taxes, are applicable to taxes imposed pursuant to this chapter.
(3) Counties, cities, transportation authorities, public facilities districts, and regional transportation investment districts may not conduct independent sales or use tax audits of sellers registered under the streamlined sales tax agreement.
(4) Except as provided in RCW 43.08.190
and subsection (5) of this section, all earnings of investments of balances in the local sales and use tax account must be credited to the local sales and use tax account and distributed to the counties, cities, transportation authorities, public facilities districts, public transportation benefit areas, regional transportation investment districts, and transportation benefit districts monthly.
(5) Beginning January 1, 2013, the state treasurer must determine the amount of earnings on investments that would have been credited to the local sales and use tax account if the collections had been deposited in the account over the prior month. When distributions are made under subsection (1)(a) of this section, the state treasurer must transfer this amount from the state general fund to the local sales and use tax account and must distribute such sums to the counties, cities, transportation authorities, public facilities districts, public transportation benefit areas, regional transportation investment districts, and transportation benefit districts.
(6) Repayment of deferred local sales and use taxes due under RCW 82.32.558
is subject to the requirements of RCW 82.32.559
.
[
2021 c 178 s 2
;
2016 c 191 s 4
;
2014 c 216 s 403
;
2012 1st sp.s. c 9 s 1
;
2009 c 469 s 107
;
2005 c 336 s 20
. Prior:
2003 c 168 s 201
;
2003 c 83 s 208
;
2002 c 56 s 406
;
1999 c 165 s 14
;
1991 sp.s. c 13 s 34
;
1991 c 207 s 2
;
1990 2nd ex.s. c 1 s 201
;
1985 c 57 s 81
;
1981 2nd ex.s. c 4 s 10
;
1971 ex.s. c 296 s 3
;
1970 ex.s. c 94 s 6
.]
NOTES:
Effective date
—
2016 c 191:
See note following RCW 82.08.025661
.
Effective date
—
Findings
—
Tax preference performance statement
—
2014 c 216:
See notes following RCW 82.38.030
.
Effective date
—
2009 c 469:
See note following RCW 82.08.962
.
Effective date
—
2005 c 336:
See note following RCW 36.73.015
.
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Findings
—
Intent
—
Captions, part headings not law
—
Severability
—
Effective date
—
2003 c 83:
See notes following RCW 36.57A.200
.
Effective dates
—
Severability
—
1991 sp.s. c 13:
See notes following RCW 18.08.240
.
Applicability
—
1990 2nd ex.s. c 1 ss 201-204:
"Sections 201 through 204 of this act shall not be effective for earnings on balances prior to July 1, 1990, regardless of when a distribution is made." [
1990 2nd ex.s. c 1 s 205
.]
Severability
—
1990 2nd ex.s. c 1:
See note following RCW 82.14.300
.
Effective date
—
1985 c 57:
See note following RCW 18.04.105
.
Severability
—
1981 2nd ex.s. c 4:
See note following RCW 43.30.325
.
Legislative finding, declaration
—
Severability
—
1971 ex.s. c 296:
See notes following RCW 82.14.045
.
RCW 82.14.055
Tax changes.
(1) Except as provided in subsections (2), (3), and (5) of this section, a local sales and use tax change may take effect (a) no sooner than 75 days after the department is notified in writing of the change and (b) only on the first day of January, April, or July.
(2) In the case of a local sales and use tax that is a credit against the state sales tax or use tax, a local sales and use tax change may take effect (a) no sooner than 30 days after the department is notified in writing of the change and (b) only on the first day of a month.
(3)(a) A local sales and use tax rate increase imposed on services applies to the first billing period starting on or after the effective date of the increase.
(b) A local sales and use tax rate decrease imposed on services applies to bills rendered on or after the effective date of the decrease.
(c) For the purposes of this subsection (3), "services" means retail services such as installing and constructing and retail services such as telecommunications, but does not include services such as tattooing.
(4) Authorized authorities contracting with the department under RCW 82.14.050
(1) that make a local sales and use tax change must notify the department in writing of the change and provide a copy of the signed ordinance or resolution. If the local sales and use tax change results from an annexation, the written notification must also include a copy of the complete ordinance containing a legal description, a map showing specifically the boundaries of the annexed territory, and a list of all included parcel numbers in the annexed territory.
(5) For the purposes of this section, "local sales and use tax change" means enactment or revision of local sales and use taxes under this chapter or any other statute, including changes resulting from referendum or annexation.
[
2025 c 245 s 1
;
2016 c 46 s 1
;
2003 c 168 s 206
;
2001 c 320 s 7
;
2000 c 104 s 2
.]
NOTES:
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Effective date
—
2001 c 320:
See note following RCW 11.02.005
.
Findings
—
Intent
—
2000 c 104:
"The legislature finds that retailers have an important role in the state's tax system by collecting sales or use tax from consumers and remitting it to the state. Frequent changes to the tax system place a burden on these businesses. To alleviate that burden and to improve the accuracy of tax collection, it is the intent of the legislature to provide that changes to sales and use tax may be made four times a year and that the department of revenue be provided adequate time to give advance notice to retailers of any such change. Changes in sales and use tax rates that are the result of annexation are also restricted to this time period, for uniformity and simplification. Additionally, retailers who rely on technology developed and provided by the department of revenue, such as the department's geographic information system, to calculate tax rates shall be held harmless from errors resulting from such use." [
2000 c 104 s 1
.]
Effective date
—
2000 c 104:
"This act takes effect July 1, 2000." [
2000 c 104 s 7
.]
Statewide sales and use tax changes: RCW 82.08.064
.
RCW 82.14.060
Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts
—
Imposition at excess rates, effect.
(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, 82.12.02565, 82.08.025661, or
82.12.025661, 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.
[
2016 c 191 s 5
;
2014 c 216 s 404
;
2009 c 469 s 108
;
2005 c 336 s 21
;
1991 c 207 s 3
;
1990 2nd ex.s. c 1 s 202
;
1981 2nd ex.s. c 4 s 11
;
1971 ex.s. c 296 s 4
;
1970 ex.s. c 94 s 7
.]
NOTES:
Effective date
—
2016 c 191:
See note following RCW 82.08.025661
.
Effective date
—
Findings
—
Tax preference performance statement
—
2014 c 216:
See notes following RCW 82.38.030
.
Effective date
—
2009 c 469:
See note following RCW 82.08.962
.
Effective date
—
2005 c 336:
See note following RCW 36.73.015
.
Applicability
—
1990 2nd ex.s. c 1:
See note following RCW 82.14.050
.
Severability
—
1990 2nd ex.s. c 1:
See note following RCW 82.14.300
.
Severability
—
1981 2nd ex.s. c 4:
See note following RCW 43.30.325
.
Legislative finding, declaration
—
Severability
—
1971 ex.s. c 296:
See notes following RCW 82.14.045
.
RCW 82.14.070
Uniformity
—
Rule making
—
Model ordinance.
(1) It is the intent of this chapter that any local sales and use tax adopted pursuant to this chapter be identical to the state sales and use tax, unless otherwise prohibited by federal law, and with other local sales and use taxes adopted pursuant to this chapter.
(2) It is further the intent of this chapter that the local sales and use tax shall be imposed upon an individual taxable event simultaneously with the imposition of the state sales or use tax upon the same taxable event. The rule making powers of the state department of revenue contained in RCW 82.08.060
and
82.32.300
shall be applicable to this chapter. The department shall, as soon as practicable, and with the assistance of the appropriate associations of county prosecutors and city attorneys, draft a model resolution and ordinance.
(3) Except as otherwise provided by law, all state sales and use tax exemptions, credits, and deductions apply in an identical manner to local sales and use taxes adopted pursuant to this chapter or other provision of law.
[
2023 c 374 s 11
;
2003 c 168 s 202
;
2000 c 104 s 5
;
1970 ex.s. c 94 s 10
.]
NOTES:
Effective dates
—
Part headings not law
—
2003 c 168:
See notes following RCW 82.08.010
.
Findings
—
Intent
—
Effective date
—
2000 c 104:
See notes following RCW 82.14.055
.
RCW 82.14.080
Deposit 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.
The taxes provided by this chapter may be deposited by any taxpayer prior to the due date thereof with the treasurer or other legal depository for the benefit of the funds to which they belong to be credited against any future tax or assessment that may be levied or become due from the taxpayer: PROVIDED, That the taxpayer may with the concurrence of the legislative authority designate a particular fund of such county or city against which such prepayment of tax or assessment is made. Such prepayment of taxes or assessments shall not be considered to be a debt for the purpose of the limitation of indebtedness imposed by law on a county or city.
By agreement made pursuant to chapter
39.34
RCW, counties or cities may utilize tax revenues received under the authority of this chapter in connection with large construction projects, including energy facilities as defined in RCW 80.50.020, for any purpose within their power or powers, privileges or authority exercised or capable of exercise by such counties or cities including, but not limited to, the purpose of the mitigation of socioeconomic impacts that may be caused by such large construction projects: PROVIDED, That the taxable event need not take place within the jurisdiction where the socioeconomic impact occurs if an intergovernmental agreement provides for redistribution.
[
1982 c 211 s 2
.]
RCW 82.14.090
Payment of tax prior to taxable event
—
When permitted
—
Deposit with treasurer
—
Credit against future tax
—
When fund designation permitted.
When permitted by resolution or ordinance, any tax authorized by this chapter may be paid prior to the taxable event to which it may be attributable. Such prepayment shall be made by deposit with the treasurer or other legal depository for the benefit of the funds to which they belong. They shall be credited by any county or city against any future tax that may become due from a taxpayer: PROVIDED, That the taxpayer with the concurrence of the legislative authority may designate a particular fund of such county or city against which such prepayment of tax is made. Prepayment of taxes under this section shall not relieve any taxpayer from remitting the full amount of any tax imposed under the authority of this chapter upon the occurrence of the taxable event.
[
1982 c 211 s 3
.]
RCW 82.14.212
Transfer of funds pursuant to government service agreement.
Funds that are distributed to counties or cities pursuant to *RCW 82.14.200
or
82.14.210
may be transferred by the recipient county or city to another unit of local government pursuant to a government service agreement as provided in RCW 36.115.040
and
36.115.050
.
[
1994 c 266 s 13
.]
NOTES:
*Reviser's note:
RCW 82.14.200
and
82.14.210
were repealed by
2012 c 198 s 26
.
RCW 82.14.215
Apportionment and distribution
—
Withholding revenue for noncompliance.
The governor may notify and direct the state treasurer to withhold the revenues to which the county or city is entitled under this chapter if a county or city is found to be in noncompliance pursuant to RCW 36.70A.340
.
[
1991 sp.s. c 32 s 35
.]
NOTES:
Section headings not law
—
1991 sp.s. c 32:
See RCW 36.70A.902
.
RCW 82.14.230
Natural or manufactured gas
—
Cities may impose use tax.
(1) The governing body of any city, while not required by legislative mandate to do so, may, by resolution or ordinance for the purposes authorized by this chapter, fix and impose on every person a use tax for the privilege of using natural gas or manufactured gas in the city as a consumer.
(2) The tax is imposed in an amount equal to the value of the article used by the taxpayer multiplied by the rate in effect for the tax on natural gas businesses under RCW 35.21.870
in the city in which the article is used. The "value of the article used," does not include any amounts that are paid for the hire or use of a natural gas business in transporting the gas subject to tax under this subsection if those amounts are subject to tax under RCW 35.21.870
.
(3) The tax imposed under this section does not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax under RCW 35.21.870
with respect to the gas for which exemption is sought under this subsection.
(4) There is a credit against the tax levied under this section in an amount equal to any tax paid by:
(a) The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed pursuant to RCW 35.21.870
by another municipality or other unit of local government with respect to the gas for which a credit is sought under this subsection; or
(b) The person consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another municipality or other unit of local government with respect to the gas for which a credit is sought under this subsection.
(5) The use tax imposed must be paid by the consumer. The administration and collection of the tax imposed is pursuant to RCW 82.14.050
.
(6) The tax authorized by this section does not apply to the use of natural gas, compressed natural gas, or liquefied natural gas, if the consumer uses the gas for transportation fuel as defined in RCW 82.16.310
.
[
2014 c 216 s 305
;
2010 c 127 s 5
;
1989 c 384 s 2
.]
NOTES:
Effective date
—
Findings
—
Tax preference performance statement
—
2014 c 216:
See notes following RCW 82.38.030
.
Intent
—
Effective date
—
1989 c 384:
See notes following RCW 82.12.022
.
RCW 82.14.300
Local government criminal justice assistance
—
Finding.
The legislature finds and declares that local government criminal justice systems are in need of assistance. Many counties and cities are unable to provide sufficient funding for additional police protection, mitigation of congested court systems, public safety education, and relief of overcrowded jails.
In order to ensure public safety, it is necessary to provide fiscal assistance to help local governments to respond immediately to these criminal justice problems, while initiating a review of the criminal justice needs of cities and counties and the resources available to address those needs.
To provide for a more efficient and effective response to these problems, the legislature encourages cities and counties to coordinate strategies against crime and use multijurisdictional and innovative approaches in addressing criminal justice problems.
[
1995 c 312 s 83
;
1990 2nd ex.s. c 1 s 1
.]
NOTES:
Short title
—
1995 c 312:
See note following RCW 13.32A.010
.
Severability
—
1990 2nd ex.s. c 1:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
1990 2nd ex.s. c 1 s 1104
.]
RCW 82.14.310
County criminal justice assistance account
—
Transfers from general fund
—
Distributions based on crime rate and population
—
Limitations.
(1) The county criminal justice assistance account is created in the state treasury. Beginning in fiscal year 2000, the state treasurer must transfer into the county criminal justice assistance account from the general fund the sum of $23,200,000 divided into four equal deposits occurring on July 1, October 1, January 1, and April 1. For each fiscal year thereafter, the state treasurer must increase the total transfer by the fiscal growth factor, as defined in RCW 43.135.025, forecast for that fiscal year by the office of financial management in November of the preceding year.
(2) The moneys deposited in the county criminal justice assistance account for distribution under this section, less any moneys appropriated for purposes under subsections (4) and (5) of this section, must be distributed at such times as distributions are made under *RCW 82.44.150
and on the relative basis of each county's funding factor as determined under this subsection.
(a) A county's funding factor is the sum of:
(i) The population of the county, divided by 1,000, and multiplied by two-tenths;
(ii) The crime rate of the county, multiplied by three-tenths; and
(iii) The annual number of criminal cases filed in the county superior court, for each 1,000 in population, multiplied by five-tenths.
(b) Under this section and RCW 82.14.320
and
82.14.330
:
(i) The population of the county or city is as last determined by the office of financial management;
(ii) The crime rate of the county or city is the annual occurrence of specified criminal offenses, as calculated in the most recent annual report on crime in Washington state as published by the Washington association of sheriffs and police chiefs, for each 1,000 in population;
(iii) The annual number of criminal cases filed in the county superior court must be determined by the most recent annual report of the courts of Washington, as published by the administrative office of the courts;
(iv) Distributions and eligibility for distributions in the 1989-1991 biennium must be based on 1988 figures for both the crime rate as described under (b)(ii) of this subsection and the annual number of criminal cases that are filed as described under (b)(iii) of this subsection. Future distributions must be based on the most recent figures for both the crime rate as described under (b)(ii) of this subsection and the annual number of criminal cases that are filed as described under (b)(iii) of this subsection.
(3) Moneys distributed under this section must be expended exclusively for criminal justice purposes. Except after May 13, 2021, through December 31, 2023, these funds may not be used to replace or supplant existing funding. Criminal justice purposes are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil or juvenile justice system occurs, and which includes (a) domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates, as defined in RCW 70.123.020, and (b) during the 2001-2003 fiscal biennium, juvenile dispositional hearings relating to petitions for at-risk youth, truancy, and children in need of services. Existing funding for purposes of this subsection is defined as calendar year 1989 actual operating expenditures for criminal justice purposes. Calendar year 1989 actual operating expenditures for criminal justice purposes exclude the following: Expenditures for extraordinary events not likely to reoccur, changes in contract provisions for criminal justice services, beyond the control of the local jurisdiction receiving the services, and major nonrecurring capital expenditures.
(4) Not more than five percent of the funds deposited to the county criminal justice assistance account may be available for appropriations for enhancements to the state patrol crime laboratory system and the continuing costs related to these enhancements. Funds appropriated from this account for such enhancements may not supplant existing funds from the state general fund.
(5) Each fiscal biennium, the sum of $510,000, may be appropriated for the Washington state patrol to provide investigative assistance and report services to assist local law enforcement agencies to prosecute criminals.
[
2022 c 157 s 21
. Prior:
2021 c 334 s 999
;
2021 c 296 s 2
;
2019 c 415 s 988
;
2013 2nd sp.s. c 4 s 1004
;
2011 1st sp.s. c 50 s 970
;
2005 c 282 s 49
;
2001 2nd sp.s. c 7 s 915
;
1999 c 309 s 920
;
1998 c 321 s 11
(Referendum Bill No. 49, approved November 3, 1998);
1995 c 398 s 11
;
1993 sp.s. c 21 s 1
;
1991 c 311 s 1
;
1990 2nd ex.s. c 1 s 102
.]
NOTES:
*Reviser's note:
RCW 82.44.150
was repealed by
2003 c 1 s 5
(Initiative Measure No. 776, approved November 5, 2002).
Conflict with federal requirements
—
Effective date
—
2021 c 334:
See notes following RCW 43.79.555
.
Finding
—
Intent
—
2021 c 296:
"The legislature finds that the COVID-19 pandemic, as recognized by emergency proclamations issued by the governor, has resulted in an unprecedented drop in local government revenues. The legislature intends to provide local governments with increased flexibility in the use of existing revenues in order to enable local governments to continue to provide essential services and to facilitate economic recovery through December 31, 2023." [
2021 c 296 s 1
.]
Effective date
—
2021 c 296:
"Except for section 9 of this act, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 13, 2021]." [
2021 c 296 s 19
.]
Effective date
—
2019 c 415:
See note following RCW 28B.20.476
.
Effective dates
—
2013 2nd sp.s. c 4:
See note following RCW 2.68.020
.
Effective dates
—
2011 1st sp.s. c 50:
See note following RCW 15.76.115
.
Severability
—
Effective date
—
2001 2nd sp.s. c 7:
See notes following RCW 43.320.110
.
Severability
—
Effective date
—
1999 c 309:
See notes following RCW 41.06.152
.
Purpose
—
Severability
—
1998 c 321:
See notes following RCW 82.14.045
.
Effective dates
—
Application
—
1998 c 321 ss 1-21, 44, and 45:
See note following RCW 82.14.045
.
Referral to electorate
—
1998 c 321 ss 1-21 and 44-46:
See note following RCW 82.14.045
.
Effective dates
—
1993 sp.s. c 21:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1993, except for section 4 of this act, which shall take effect immediately [May 28, 1993], and sections 1 through 3, 5, and 7 of this act, which shall take effect January 1, 1994." [
1993 sp.s. c 21 s 10
.]
Severability
—
1991 c 311:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
1991 c 311 s 8
.]
Effective dates
—
1990 2nd ex.s. c 1:
See note following RCW 84.52.010
.
Severability
—
1990 2nd ex.s. c 1:
See note following RCW 82.14.300
.
RCW 82.14.320
Municipal criminal justice assistance account
—
Transfers from general fund
—
Distributions criteria and formula
—
Limitations.
(1) The municipal criminal justice assistance account is created in the state treasury. Beginning in fiscal year 2000, the state treasurer must transfer into the municipal criminal justice assistance account for distribution under this section from the general fund the sum of $4,600,000 divided into four equal deposits occurring on July 1, October 1, January 1, and April 1. For each fiscal year thereafter, the state treasurer must increase the total transfer by the fiscal growth factor, as defined in RCW 43.135.025, forecast for that fiscal year by the office of financial management in November of the preceding year.
(2) No city may receive a distribution under this section from the municipal criminal justice assistance account unless:
(a) The city has a crime rate in excess of 125 percent of the statewide average as calculated in the most recent annual report on crime in Washington state as published by the Washington association of sheriffs and police chiefs;
(b) The city has levied the tax authorized in RCW 82.14.030
(2) at the maximum rate or the tax authorized in RCW 82.46.010
(3) at the maximum rate; and
(c) The city has a per capita yield from the tax imposed under RCW 82.14.030
(1) at the maximum rate of less than 150 percent of the statewide average per capita yield for all cities from such local sales and use tax.
(3) The moneys deposited in the municipal criminal justice assistance account for distribution under this section, less any moneys appropriated for purposes under subsection (7) of this section, must be distributed at such times as distributions are made under *RCW 82.44.150
. The distributions must be made as follows:
(a) Unless reduced by this subsection, 30 percent of the moneys must be distributed ratably based on population as last determined by the office of financial management to those cities eligible under subsection (2) of this section that have a crime rate determined under subsection (2)(a) of this section which is greater than 175 percent of the statewide average crime rate. No city may receive more than 50 percent of any moneys distributed under this subsection [(3)](a) but, if a city distribution is reduced as a result of exceeding the 50 percent limitation, the amount not distributed must be distributed under (b) of this subsection.
(b) The remainder of the moneys, including any moneys not distributed in subsection (2)(a) of this section, must be distributed to all cities eligible under subsection (2) of this section ratably based on population as last determined by the office of financial management.
(4) No city may receive more than 30 percent of all moneys distributed under subsection (3) of this section.
(5) Notwithstanding other provisions of this section, the distributions to any city that substantially decriminalizes or repeals its criminal code after July 1, 1990, and that does not reimburse the county for costs associated with criminal cases under RCW 3.50.800
or
3.50.805
(2), must be made to the county in which the city is located.
(6) Moneys distributed under this section must be expended exclusively for criminal justice purposes. Except after May 13, 2021, through December 31, 2023, these funds may not be used to replace or supplant existing funding. Criminal justice purposes are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs, and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates, as defined in RCW 70.123.020, and publications and public educational efforts designed to provide information and assistance to parents in dealing with runaway or at-risk youth. Existing funding for purposes of this subsection is defined as calendar year 1989 actual operating expenditures for criminal justice purposes. Calendar year 1989 actual operating expenditures for criminal justice purposes exclude the following: Expenditures for extraordinary events not likely to reoccur, changes in contract provisions for criminal justice services, beyond the control of the local jurisdiction receiving the services, and major nonrecurring capital expenditures.
(7) Not more than five percent of the funds deposited to the municipal criminal justice assistance account may be available for appropriations for enhancements to the state patrol crime laboratory system and the continuing costs related to these enhancements. Funds appropriated from this account for such enhancements may not supplant existing funds from the state general fund.
(8) During the 2011-2013 fiscal biennium, the amount that would otherwise be transferred into the municipal criminal justice assistance account from the general fund under subsection (1) of this section must be reduced by 3.4 percent.
[
2021 c 296 s 3
;
2011 1st sp.s. c 50 s 971
;
1998 c 321 s 12
(Referendum Bill No. 49, approved November 3, 1998). Prior:
1995 c 398 s 12
;
1995 c 312 s 84
;
1993 sp.s. c 21 s 2
;
1992 c 55 s 1
; prior:
1991 sp.s. c 26 s 1
;
1991 sp.s. c 13 s 30
;
1990 2nd ex.s. c 1 s 104
.]
NOTES:
*Reviser's note:
RCW 82.44.150
was repealed by
2003 c 1 s 5
(Initiative Measure No. 776, approved November 5, 2002).
Finding
—
Intent
—
Effective date
—
2021 c 296:
See notes following RCW 82.14.310
.
Effective dates
—
2011 1st sp.s. c 50:
See note following RCW 15.76.115
.
Purpose
—
Severability
—
1998 c 321:
See notes following RCW 82.14.045
.
Effective dates
—
Application
—
1998 c 321 ss 1-21, 44, and 45:
See note following RCW 82.14.045
.
Referral to electorate
—
1998 c 321 ss 1-21 and 44-46:
See note following RCW 82.14.045
.
Short title
—
1995 c 312:
See note following RCW 13.32A.010
.
Effective dates
—
1993 sp.s. c 21:
See note following RCW 82.14.310
.
Severability
—
1992 c 55:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
1992 c 55 s 2
.]
Retroactive application
—
1991 sp.s. c 26:
"The changes contained in section 1, chapter 26, Laws of 1991 sp. sess. are remedial, curative, and clarify ambiguities in prior existing law. These changes shall apply retroactively to July 1, 1990." [
1991 sp.s. c 26 s 3
.]
Severability
—
1991 sp.s. c 26:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
1991 sp.s. c 26 s 4
.]
Effective dates
—
Severability
—
1991 sp.s. c 13:
See notes following RCW 18.08.240
.
Effective dates
—
1990 2nd ex.s. c 1:
See note following RCW 84.52.010
.
Severability
—
1990 2nd ex.s. c 1:
See note following RCW 82.14.300
.
RCW 82.14.330
Municipal criminal justice assistance account
—
Transfers from general fund
—
Distributions based on crime rate, population, and innovation
—
Limitations.
(1)(a) Beginning in fiscal year 2000, the state treasurer must transfer into the municipal criminal justice assistance account for distribution under this section from the general fund the sum of $4,600,000 divided into four equal deposits occurring on July 1, October 1, January 1, and April 1. For each fiscal year thereafter, the state treasurer must increase the total transfer by the fiscal growth factor, as defined in RCW 43.135.025, forecast for that fiscal year by the office of financial management in November of the preceding year. The moneys deposited in the municipal criminal justice assistance account for distribution under this section, less any moneys appropriated for purposes under subsection (4) of this section, must be distributed to the cities of the state as follows:
(i) 20 percent appropriated for distribution must be distributed to cities with a three-year average violent crime rate for each 1,000 in population in excess of 150 percent of the statewide three-year average violent crime rate for each 1,000 in population. The three-year average violent crime rate must be calculated using the violent crime rates for each of the preceding three years from the annual reports on crime in Washington state as published by the Washington association of sheriffs and police chiefs. Moneys must be distributed under this subsection (1)(a) ratably based on population as last determined by the office of financial management, but no city may receive more than one dollar per capita. Moneys remaining undistributed under this subsection at the end of each calendar year must be distributed to the criminal justice training commission to reimburse participating city law enforcement agencies with 10 or fewer full-time commissioned patrol officers the cost of temporary replacement of each officer who is enrolled in basic law enforcement training, as provided in RCW 43.101.200
.
(ii) 16 percent must be distributed to cities ratably based on population as last determined by the office of financial management, but no city may receive less than $1,000.
(b) The moneys deposited in the municipal criminal justice assistance account for distribution under this subsection (1) must be distributed at such times as distributions are made under *RCW 82.44.150
.
(c) Moneys distributed under this subsection (1) must be expended exclusively for criminal justice purposes. Except after May 13, 2021, through December 31, 2023, these funds may not be used to replace or supplant existing funding. Criminal justice purposes are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs, and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates, as defined in RCW 70.123.020
. Existing funding for purposes of this subsection is defined as calendar year 1989 actual operating expenditures for criminal justice purposes. Calendar year 1989 actual operating expenditures for criminal justice purposes exclude the following: Expenditures for extraordinary events not likely to reoccur, changes in contract provisions for criminal justice services, beyond the control of the local jurisdiction receiving the services, and major nonrecurring capital expenditures.
(2)(a) In addition to the distributions under subsection (1) of this section:
(i) 10 percent must be distributed on a per capita basis to cities that contract with another governmental agency for the majority of the city's law enforcement services. Cities that subsequently qualify for this distribution must notify the department of commerce by November 30th for the upcoming calendar year. The department of commerce must provide a list of eligible cities to the state treasurer by December 31st. The state treasurer must modify the distribution of these funds in the following year. Cities have the responsibility to notify the department of commerce of any changes regarding these contractual relationships. Adjustments in the distribution formula to add or delete cities may be made only for the upcoming calendar year; no adjustments may be made retroactively.
(ii) The remaining 54 percent must be distributed to cities and towns by the state treasurer on a per capita basis. These funds must be used for: (A) Innovative law enforcement strategies; (B) programs to help at-risk children or child abuse victim response programs; and (C) programs designed to reduce the level of domestic violence or to provide counseling for domestic violence victims.
(b) The moneys deposited in the municipal criminal justice assistance account for distribution under this subsection (2), less any moneys appropriated for purposes under subsection (4) of this section, must be distributed at the times as distributions are made under *RCW 82.44.150
. Moneys remaining undistributed under this subsection at the end of each calendar year must be distributed to the criminal justice training commission to reimburse participating city law enforcement agencies with 10 or fewer full-time commissioned patrol officers the cost of temporary replacement of each officer who is enrolled in basic law enforcement training, as provided in RCW 43.101.200
.
(c) If a city is found by the state auditor to have expended funds received under this subsection (2) in a manner that does not comply with the criteria under which the moneys were received, the city is ineligible to receive future distributions under this subsection (2) until the use of the moneys are justified to the satisfaction of the director or are repaid to the state general fund.
(3) Notwithstanding other provisions of this section, the distributions to any city that substantially decriminalizes or repeals its criminal code after July 1, 1990, and that does not reimburse the county for costs associated with criminal cases under RCW 3.50.800
or
3.50.805
(2), must be made to the county in which the city is located.
(4) Not more than five percent of the funds deposited to the municipal criminal justice assistance account may be available for appropriations for enhancements to the state patrol crime laboratory system and the continuing costs related to these enhancements. Funds appropriated from this account for such enhancements may not supplant existing funds from the state general fund.
(5) During the 2011-2013 fiscal biennium, the amount that would otherwise be transferred into the municipal criminal justice assistance account from the general fund under subsection (1) of this section must be reduced by 3.4 percent.
[
2021 c 296 s 4
;
2011 1st sp.s. c 50 s 972
;
2003 c 90 s 1
;
1998 c 321 s 13
(Referendum Bill No. 49, approved November 3, 1998);
1995 c 398 s 13
;
1994 c 273 s 22
;
1993 sp.s. c 21 s 3
;
1991 c 311 s 4
;
1990 2nd ex.s. c 1 s 105
.]
NOTES:
*Reviser's note:
RCW 82.44.150
was repealed by 2003 c 1 (Initiative Measure No. 776, approved November 5, 2002).
Finding
—
Intent
—
Effective date
—
2021 c 296:
See notes following RCW 82.14.310
.
Effective dates
—
2011 1st sp.s. c 50:
See note following RCW 15.76.115
.
Purpose
—
Severability
—
1998 c 321:
See notes following RCW 82.14.045
.
Effective dates
—
Application
—
1998 c 321 ss 1-21, 44, and 45:
See note following RCW 82.14.045
.
Referral to electorate
—
1998 c 321 ss 1-21 and 44-46:
See note following RCW 82.14.045
.
Effective date
—
1994 c 273 s 22:
"Section 22 of this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [April 1, 1994]." [
1994 c 273 s 24
.]
Effective dates
—
1993 sp.s. c 21:
See note following RCW 82.14.310
.
Retroactive application
—
1991 c 311:
"The changes contained in sections 2, 3, 4, and 5 of this act are remedial, curative, and clarify ambiguities in prior existing law. These changes shall apply retroactively to July 1, 1990." [
1991 c 311 s 6
.]
Severability
—
1991 c 311:
See note following RCW 82.14.310
.
Effective dates
—
1990 2nd ex.s. c 1:
See note following RCW 84.52.010
.
Severability
—
1990 2nd ex.s. c 1:
See note following RCW 82.14.300
.
RCW 82.14.340
Additional sales and use tax for criminal justice purposes
—
Referendum
—
Expenditures.
(1) The legislative authority of any county may fix and impose a sales and use tax in accordance with the terms of this chapter, provided that such sales and use tax is subject to repeal by referendum, using the procedures provided in RCW 82.14.036
. The referendum procedure provided in RCW 82.14.036
is the exclusive method for subjecting any county sales and use tax ordinance or resolution to a referendum vote.
(2) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state pursuant to chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within such county. The rate of tax equals one-tenth of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax).
(3) When distributing moneys collected under this section, the state treasurer must distribute 10 percent of the moneys to the county in which the tax was collected. The remainder of the moneys collected under this section must be distributed to the county and the cities within the county ratably based on population as last determined by the office of financial management. In making the distribution based on population, the county must receive that proportion that the unincorporated population of the county bears to the total population of the county and each city must receive that proportion that the city incorporated population bears to the total county population.
(4) Moneys received from any tax imposed under this section must be expended for criminal justice purposes. Criminal justice purposes are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs, and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates, as defined in RCW 70.123.020
. After May 13, 2021, through December 31, 2023, criminal justice purposes includes local government programs which have a reasonable relationship to reducing the numbers of people interacting with the criminal justice system including, but not limited to, reducing homelessness or improving behavioral health.
(5) In the expenditure of funds for criminal justice purposes as provided in this section, cities and counties, or any combination thereof, are expressly authorized to participate in agreements, pursuant to chapter
39.34
RCW, to jointly expend funds for criminal justice purposes of mutual benefit. Such criminal justice purposes of mutual benefit include, but are not limited to, the construction, improvement, and expansion of jails, court facilities, juvenile justice facilities, and services with ancillary benefits to the civil justice system.
[
2021 c 296 s 5
;
2010 c 127 s 3
;
1995 c 309 s 1
;
1993 sp.s. c 21 s 6
. Prior:
1991 c 311 s 5
;
1991 c 301 s 16
;
1990 2nd ex.s. c 1 s 901
.]
NOTES:
Finding
—
Intent
—
Effective date
—
2021 c 296:
See notes following RCW 82.14.310
.
Effective dates
—
1993 sp.s. c 21:
See note following RCW 82.14.310
.
Severability
—
1991 c 311:
See note following RCW 82.14.310
.
Retroactive application
—
1991 c 311:
See note following RCW 82.14.330
.
Finding
—
1991 c 301:
See note following RCW 10.99.020
.
Severability
—
1990 2nd ex.s. c 1:
See note following RCW 82.14.300
.
Sales and use tax for high capacity transportation service limited by imposition of tax under RCW 82.14.340
: RCW 81.104.170
.
RCW 82.14.345
Sales and use tax for criminal justice purposes.
(1)(a) By June 30, 2028, the legislative authority of a qualified city or county may authorize, by resolution or ordinance, a sales and use tax in accordance with the terms of this chapter. The resolution or ordinance must include a finding that the city or county has met the requirements under (c) of this subsection.
(b) If a city or county legislative authority has not adopted a resolution or ordinance to impose the tax under (a) of this subsection by June 30, 2028, the city or county may submit an authorizing proposition to the city or county voters at a primary or general election, and if the proposition is approved by the majority of persons voting, impose the sales and use tax under this section.
(c) A qualified city or county may impose the tax authorized under this section only if the city or county meets the requirements to receive a grant under RCW 43.101.540
. A city or county that has not issued and implemented policies and practices as required under RCW 43.101.540
(3) and (4) may not impose the tax authorized under this section.
(d) To establish that the city or county qualifies under (c) of this subsection, the city or county must submit documentation, in a form and manner prescribed by the criminal justice training commission, demonstrating the city or county meets the requirements of RCW 43.101.540
. A city or county that wishes to impose the tax authorized under this section may submit documentation to the commission before the commission finalizes the form and manner of such submittals and may not be penalized for doing so. However, once the commission has established the form and manner of the submission, all cities and counties must make submissions as prescribed.
(i) If the commission, in consultation with the office of the attorney general, is unable to verify the submittal within 45 calendar days of receipt, the commission shall notify the city or county of any deficiencies.
(ii) The city or county may, at this time, and conditioned on the city or county submitting supplemental documentation rectifying the stated deficiencies, authorize the tax established under this section. The commission shall thereafter notify the city or county of any outstanding deficiencies within 45 calendar days of receipt of the supplemental documentation.
(iii) If the city or county has not rectified all deficiencies within 180 calendar days of its initial submittal under this section, as verified by the criminal justice training commission, the office of the state treasurer must withhold $100,000 of the tax collected under this section each month until the month in which the city or county comes into compliance with the requirements of RCW 43.101.540
as verified by the criminal justice training commission.
(e) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state pursuant to chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within such city or county.
(2) The rate of tax under this section equals 0.1 percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax.
(3) Moneys received from the tax imposed under this section must be expended for criminal justice purposes.
(4)(a) Cities and counties who impose the tax authorized under this section shall, within one calendar year of imposition of the tax and annually thereafter, make a report to either the association of Washington cities or the Washington state association of counties on how the moneys received from the tax were expended.
(b) By December 1, 2025, and annually thereafter, the association of Washington cities and Washington state association of counties shall compile all information received pursuant to (a) of this subsection and submit a report to the appropriate committees of the legislature detailing the purposes for which each city and county expended the moneys received from the tax.
(5) For purposes of this section, the following definitions apply unless the context clearly requires otherwise.
(a) "Criminal justice purposes" means activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice and behavioral health systems occurs, and which includes:
(i) Domestic violence services, such as those provided by domestic violence programs, community advocates, and legal advocates, as those terms are defined in RCW 70.123.020
;
(ii) Staffing adequate public defenders to provide appropriate defense for individuals;
(iii) Diversion programs;
(iv) Reentry work for inmates;
(v) Local government programs that have a reasonable relationship to reducing the numbers of people interacting with the criminal justice system including, but not limited to, reducing homelessness or improving behavioral health;
(vi) Community placements for juvenile offenders; and
(vii) Community outreach and assistance programs, alternative response programs, and mental health crisis response including, but not limited to, the recovery navigator program.
(b) "Qualified city or county" means either a city or county where the voters have not repealed by referendum a tax imposed pursuant to RCW 82.14.340
or rejected a ballot proposition to impose a tax pursuant to RCW 82.14.450
in the previous 12 months.
[
2025 c 350 s 201
.]
RCW 82.14.350
Sales and use tax for juvenile detention facilities and jails
—
Colocation.
(1) A county legislative authority in a county with a population of less than one million may submit an authorizing proposition to the county voters, and if the proposition is approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter for the purposes designated in subsection (3) of this section.
(2) The tax authorized in this section shall be in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the county. The rate of tax shall equal one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(3) Moneys received from any tax imposed under this section shall be used solely for the purpose of providing funds for costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of juvenile detention facilities and jails.
(4) Counties are authorized to develop joint ventures to colocate juvenile detention facilities and to colocate jails.
[
1995 2nd sp.s. c 10 s 1
.]
RCW 82.14.360
Special stadium sales and use taxes.
(1) The legislative authority of a county with a population of one million or more may impose a special stadium sales and use tax upon the retail sale or use within the county by restaurants, taverns, and bars of food and beverages that are taxable by the state under chapters
82.08
and
82.12
RCW. The rate of the tax shall not exceed five-tenths of one percent of the selling price in the case of a sales tax, or value of the article used in the case of a use tax. The tax authorized under this subsection is in addition to any other taxes authorized by law and shall not be credited against any other tax imposed upon the same taxable event. As used in this section, "restaurant" does not include grocery stores, mini-markets, or convenience stores.
(2) The legislative authority of a county with a population of one million or more may impose a special stadium sales and use tax upon retail car rentals within the county that are taxable by the state under chapters
82.08
and
82.12
RCW. The rate of the tax shall not exceed two percent of the selling price in the case of a sales tax, or rental value of the vehicle in the case of a use tax. The tax imposed under this subsection is in addition to any other taxes authorized by law and shall not be credited against any other tax imposed upon the same taxable event.
(3) The revenue from the taxes imposed under the authority of this section shall be used for the purpose of principal and interest payments on bonds, issued by the county, to acquire, construct, own, remodel, maintain, equip, reequip, repair, and operate a baseball stadium. Revenues from the taxes authorized in this section may be used for design and other preconstruction costs of the baseball stadium until bonds are issued for the baseball stadium. The county shall issue bonds, in an amount determined to be necessary by the public facilities district, for the district to acquire, construct, own, and equip the baseball stadium. The county shall have no obligation to issue bonds in an amount greater than that which would be supported by the tax revenues under this section, RCW 82.14.0485, and
36.38.010
(4) (a) and (b). If the revenue from the taxes imposed under the authority of this section exceeds the amount needed for such principal and interest payments in any year, the excess shall be used solely:
(a) For early retirement of the bonds issued for the baseball stadium; and
(b) If the revenue from the taxes imposed under this section exceeds the amount needed for the purposes in (a) of this subsection in any year, the excess shall be placed in a contingency fund which may only be used to pay unanticipated capital costs on the baseball stadium, excluding any cost overruns on initial construction.
(4) The proceeds of any bonds issued for the baseball stadium shall be provided to the district.
(5) As used in this section, "baseball stadium" means "baseball stadium" as defined in RCW 82.14.0485
.
(6) The taxes imposed under this section shall expire when the bonds issued for the construction of the baseball stadium are retired, but not later than twenty years after the taxes are first collected.
[
2008 c 86 s 104
;
2000 c 103 s 10
;
1995 3rd sp.s. c 1 s 201
;
1995 1st sp.s. c 14 s 7
.]
NOTES:
Severability
—
Savings
—
Part headings not law
—
2008 c 86:
See notes following RCW 82.14.030
.
Part headings not law
—
Effective date
—
1995 3rd sp.s. c 1:
See notes following RCW 82.14.0485
.
Severability
—
Effective dates
—
1995 1st sp.s. c 14:
See notes following RCW 36.100.010
.
RCW 82.14.370
Sales and use tax for public facilities in rural counties.
(1) The legislative authority of a rural county may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the county. The rate of tax may not exceed 0.09 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax, except that for rural counties with population densities between 60 and 100 persons per square mile, the rate shall not exceed 0.04 percent before January 1, 2000.
(2) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter
82.08
or
82.12
RCW. The department of revenue must perform the collection of such taxes on behalf of the county at no cost to the county.
(3)(a) Moneys collected under this section may only be used to:
(i) Finance public facilities serving economic development purposes in rural counties;
(ii) Finance the construction of affordable workforce housing infrastructure or facilities; and
(iii) Finance personnel in economic development offices.
(b) The public facility must be listed as an item in the officially adopted county overall economic development plan, or the economic development section of the county's comprehensive plan, or the comprehensive plan of a city or town located within the county for those counties planning under RCW 36.70A.040, or provide affordable workforce housing infrastructure or facilities. For those counties that do not have an adopted overall economic development plan and do not plan under the growth management act, the public facility must be listed in the county's capital facilities plan or the capital facilities plan of a city or town located within the county, or provide affordable workforce housing infrastructure or facilities.
(c) In implementing this section, the county must consult with cities, towns, and port districts located within the county and the associate development organization serving the county to ensure that the expenditure of money collected under this section meets the goals of creating, attracting, expanding, and retaining businesses, providing family-wage jobs, and providing affordable workforce housing infrastructure or facilities and the use of money collected under this section meets the requirements of (a) and (b) of this subsection. Each county collecting money under this section must provide a report to the office of the state auditor within 150 days after the close of each fiscal year identifying in detail each new and continuing public facility project, economic development purpose project, affordable workforce housing infrastructure or facilities project, economic development staff position, and qualifying provider project funded with the tax authorized under this section and the amount of tax proceeds allocated to such project or position in the prior fiscal year. Any projects financed prior to June 10, 2004, from the proceeds of obligations to which the tax imposed under subsection (1) of this section has been pledged may not be deemed to be new projects under this subsection. No new projects funded with money collected under this section may be for justice system facilities.
(4) The definitions in this section apply throughout this section.
(a) "Public facilities" means bridges, roads, domestic and industrial water facilities, sanitary sewer facilities, earth stabilization, storm sewer facilities, railroads, electrical facilities, natural gas facilities, research, testing, training, and incubation facilities in innovation partnership zones designated under RCW 43.330.270, buildings, structures, telecommunications infrastructure, transportation infrastructure, or commercial infrastructure, or port facilities in the state of Washington.
(b) "Economic development purposes" means those purposes which facilitate the creation or retention of businesses and jobs in a county, including affordable workforce housing infrastructure or facilities.
(c) "Economic development office" means an office of a county, port districts, or an associate development organization as defined in RCW 43.330.010, which promotes economic development purposes within the county.
(d) "Affordable workforce housing infrastructure or facilities" means housing infrastructure, facilities, or land that a qualifying provider owns or uses for housing for single persons, families, or unrelated persons living together whose income is no more than 120 percent of the median income, adjusted for housing size, for the county where the housing is located.
(e) "Qualifying provider" means a nonprofit entity as defined in RCW 84.36.560, a nonprofit entity or qualified cooperative association as defined in RCW 84.36.049, a housing authority created under RCW 35.82.030
or
35.82.300, a public corporation established under RCW 35.21.660
or
35.21.730, or a county or municipal corporation.
(5) No tax may be collected under this section before July 1, 1998.
(a) Except as provided in (b) of this subsection, no tax may be collected under this section by a county more than 25 years after the date that a tax is first imposed under this section.
(b) For counties imposing the tax before August 1, 2009, and meeting the definition of a rural county as of August 1, 2009, the tax expires December 31, 2054.
(6) By December 31, 2024, the state auditor must provide a publicly accessible report on its website containing the project information and other expenditure information included in the annual report required under subsection (3)(c) of this section for each county. The publicly accessible report must also include the total amount of revenue collected by the county under this section in the prior fiscal year. The state auditor must develop a standardized expenditure report for the project information and other expenditure information included in the annual report submitted by counties. This subsection applies to reports filed beginning in 2024 based on 2023 expenditures and thereafter.
(7) For purposes of this section, "rural county" means a county with a population density of less than 100 persons per square mile or a county smaller than 225 square miles as determined by the office of financial management pursuant to RCW 43.62.035
.
[
2024 c 58 s 1
;
2023 c 411 s 1
;
2022 c 175 s 1
;
2012 c 225 s 4
;
2009 c 511 s 1
. Prior:
2007 c 478 s 1
;
2007 c 250 s 1
;
2004 c 130 s 2
;
2002 c 184 s 1
;
1999 c 311 s 101
;
1998 c 55 s 6
;
1997 c 366 s 3
.]
NOTES:
Effective date
—
2007 c 478:
"This act takes effect August 1, 2007." [
2007 c 478 s 2
.]
Intent
—
2004 c 130:
"It is the intent of the legislature in enacting this 2004 act to reaffirm the original goals of the 1997 act which first provided distressed counties with the local option sales and use tax contained in RCW 82.14.370
. The local option tax is now available to all rural counties and the continuing legislative goal for RCW 82.14.370
is to promote the creation, attraction, expansion, and retention of businesses and provide for family-wage jobs." [
2004 c 130 s 1
.]
Finding
—
Intent
—
1999 c 311:
"The legislature finds that while Washington's economy is currently prospering, economic growth continues to be uneven, particularly as between metropolitan and rural areas. This has created in effect two Washingtons: One afflicted by inadequate infrastructure to support and attract investment, another suffering from congestion and soaring housing prices. In order to address these problems, the legislature intends to use resources strategically to build on our state's strengths while addressing threats to our prosperity." [
1999 c 311 s 1
.]
Part headings and subheadings not law
—
1999 c 311:
"Part headings and subheadings used in this act are not any part of the law." [
1999 c 311 s 601
.]
Effective date
—
1999 c 311:
"Sections 1, 101, 201, 301 through 305, 401, 402, 601, and 605 of this act take effect August 1, 1999." [
1999 c 311 s 604
.]
Severability
—
1999 c 311:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
1999 c 311 s 606
.]
Intent
—
1997 c 366:
"The legislature recognizes the economic hardship that rural distressed areas throughout the state have undergone in recent years. Numerous rural distressed areas across the state have encountered serious economic downturns resulting in significant job loss and business failure. In 1991 the legislature enacted two major pieces of legislation to promote economic development and job creation, with particular emphasis on worker training, income, and emergency services support, along with community revitalization through planning services and infrastructure assistance. However even though these programs have been of assistance, rural distressed areas still face serious economic problems including: Above-average unemployment rates from job losses and below-average employment growth; low rate of business start-ups; and persistent erosion of vitally important resource-driven industries.
The legislature also recognizes that rural distressed areas in Washington have an abiding ability and consistent will to overcome these economic obstacles by building upon their historic foundations of business enterprise, local leadership, and outstanding work ethic.
The legislature intends to assist rural distressed areas in their ongoing efforts to address these difficult economic problems by providing a comprehensive and significant array of economic tools, necessary to harness the persistent and undaunted spirit of enterprise that resides in the citizens of rural distressed areas throughout the state.
The further intent of this act is to provide:
(1) A strategically designed plan of assistance, emphasizing state, local, and private sector leadership and partnership;
(2) A comprehensive and significant array of business assistance, services, and tax incentives that are accountable and performance driven;
(3) An array of community assistance including infrastructure development and business retention, attraction, and expansion programs that will provide a competitive advantage to rural distressed areas throughout Washington; and
(4) Regulatory relief to reduce and streamline zoning, permitting, and regulatory requirements in order to enhance the capability of businesses to grow and prosper in rural distressed areas." [
1997 c 366 s 1
.]
Goals
—
1997 c 366:
"The primary goals of chapter 366, Laws of 1997 are to:
(1) Promote the ongoing operation of business in rural distressed areas;
(2) Promote the expansion of existing businesses in rural distressed areas;
(3) Attract new businesses to rural distressed areas;
(4) Assist in the development of new businesses from within rural distressed areas;
(5) Provide family-wage jobs to the citizens of rural distressed areas; and
(6) Promote the development of communities of excellence in rural distressed areas." [
1997 c 366 s 2
.]
Severability
—
1997 c 366:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
1997 c 366 s 11
.]
Captions and part headings not law
—
1997 c 366:
"Section captions and part headings used in this act are not any part of the law." [
1997 c 366 s 12
.]
RCW 82.14.390
Sales and use tax for regional centers.
(1) Except as provided in subsection (7) of this section, the governing body of a public facilities district (a) created before July 31, 2002, under chapter
35.57
or
36.100
RCW that commenced construction of at least one new regional center, or improvement or rehabilitation of an existing new regional center, before January 1, 2004; (b) created before July 1, 2006, under chapter
35.57
RCW in a county or counties in which there are no other public facilities districts on June 7, 2006, and in which the total population in the public facilities district is greater than 90,000 that commenced construction of a new regional center before February 1, 2007; (c) created under the authority of RCW 35.57.010
(1)(d); or (d) created before September 1, 2007, under chapter
35.57
or
36.100
RCW, in a county or counties in which there are no other public facilities districts on July 22, 2007, and in which the total population in the public facilities district is greater than 70,000, that commenced construction of a new regional center before January 1, 2009, or before January 1, 2011, in the case of a new regional center in a county designated by the president as a disaster area in December 2007, may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the public facilities district. The rate of tax may not exceed 0.033 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.
(2)(a) The governing body of a public facilities district imposing a sales and use tax under the authority of this section may increase the rate of tax up to 0.037 percent if, within three fiscal years of July 1, 2008, the department determines that, as a result of RCW 82.14.490
and the chapter 6, Laws of 2007 amendments to RCW 82.14.020, a public facilities district's sales and use tax collections for fiscal years after July 1, 2008, have been reduced by a net loss of at least 0.50 percent from the fiscal year before July 1, 2008. The fiscal year in which this section becomes effective is the first fiscal year after July 1, 2008.
(b) The department must determine sales and use tax collection net losses under this section. The department must provide written notice of its determinations to public facilities districts. Determinations by the department of a public facilities district's sales and use tax collection net losses as a result of RCW 82.14.490
and the chapter 6, Laws of 2007 amendments to RCW 82.14.020
are final and not appealable.
(c) A public facilities district may increase its rate of tax after it has received written notice from the department as provided in (b) of this subsection. The increase in the rate of tax must be made in 0.001 percent increments and must be the least amount necessary to mitigate the net loss in sales and use tax collections as a result of RCW 82.14.490
and the chapter 6, Laws of 2007 amendments to RCW 82.14.020
. The increase in the rate of tax is subject to RCW 82.14.055
.
(3) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter
82.08
or
82.12
RCW. The department of revenue must perform the collection of such taxes on behalf of the county at no cost to the public facilities district.
(4)(a) No tax may be collected under this section before August 1, 2000. The tax imposed in this section expires when bonds issued to finance or refinance the construction, improvement, rehabilitation, or expansion of a regional center and related parking facilities are retired, but not more than 55 years after the tax is first collected.
(b) A public facilities district that imposes the tax under this section must notify the department in writing of the actual date the bonds will be retired.
(c) Notification of a bond's actual retirement date must be made at least 75 days before retirement.
(5) Moneys collected under this section may only be used for the purposes set forth in RCW 35.57.020
and must be matched with an amount from other public or private sources equal to 33 percent of the amount collected under this section; however, amounts generated from nonvoter approved taxes authorized under chapter
35.57
RCW or nonvoter approved taxes authorized under chapter
36.100
RCW do not constitute a public or private source. For the purpose of this section, public or private sources includes, but is not limited to cash or in-kind contributions used in all phases of the development or improvement of the regional center, land that is donated and used for the siting of the regional center, cash or in-kind contributions from public or private foundations, or amounts attributed to private sector partners as part of a public and private partnership agreement negotiated by the public facilities district.
(6) The combined total tax levied under this section may not be greater than 0.037 percent. If both a public facilities district created under chapter
35.57
RCW and a public facilities district created under chapter
36.100
RCW impose a tax under this section, the tax imposed by a public facilities district created under chapter
35.57
RCW must be credited against the tax imposed by a public facilities district created under chapter
36.100
RCW.
(7) A public facilities district created under chapter
36.100
RCW is not eligible to impose the tax under this section if the legislative authority of the county where the public facilities district is located has imposed a sales and use tax under RCW 82.14.0485
or
82.14.0494
.
[
2025 c 302 s 1
;
2025 c 245 s 2
;
2017 c 164 s 1
;
2011 1st sp.s. c 50 s 973
;
2008 c 48 s 1
. Prior:
2007 c 486 s 2
;
2007 c 6 s 904
;
2006 c 298 s 1
;
2002 c 363 s 4
;
1999 c 165 s 13
.]
NOTES:
Reviser's note:
This section was amended by 2025 c 245 s 2 and by 2025 c 302 s 1, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025
(2). For rule of construction, see RCW 1.12.025
(1).
Effective dates
—
2011 1st sp.s. c 50:
See note following RCW 15.76.115
.
Effective date
—
2008 c 48:
"This act takes effect July 1, 2008." [
2008 c 48 s 2
.]
Part headings not law
—
Savings
—
Effective date
—
Severability
—
2007 c 6:
See notes following RCW 82.32.020
.
Findings
—
Intent
—
2007 c 6:
"(1) The legislature finds and declares that:
(a) Washington state's participation as a member state in the streamlined sales and use tax agreement benefits the state, all its local taxing jurisdictions, and its retailing industry, by increasing state and local revenues, improving the state's business climate, and standardizing and simplifying the state's tax structure;
(b) Participation in the streamlined sales and use tax agreement is a matter of statewide concern and is in the best interests of the state, the general public, and all local jurisdictions that impose a sales and use tax under applicable law;
(c) Participation in the streamlined sales and use tax agreement requires the adoption of the agreement's sourcing provisions, which change the location in which a retail sale of delivered tangible personal property occurs for local sales tax purposes from the point of origin to the point of destination;
(d) Changes in the local sales tax sourcing law provisions to conform with the streamlined sales and use tax agreement will cause sales tax revenues to shift among local taxing jurisdictions. The legislature finds that there will be an unintended adverse impact on local taxing jurisdictions that receive less revenues because local tax revenues will be redistributed, with revenue increases for some jurisdictions and reductions for others, due solely to changes in local sales tax sourcing rules to be implemented under RCW 82.14.490
and the chapter 6, Laws of 2007 amendments to RCW 82.14.020, even though no local taxing jurisdiction has changed its tax rate or tax base;
(e) The purpose of providing mitigation to such jurisdictions is to mitigate the unintended revenue redistribution effect of the sourcing law changes among local governments;
(f) It is in the best interest of the state and all its subdivisions to mitigate the adverse effects of amending the local sales tax sourcing provisions to be in conformance with the streamlined sales and use tax agreement;
(g) Additionally, changes in sourcing laws may have negative implications for industry sectors such as warehousing and manufacturing, as well as jurisdictions that house a concentration of these industries and have made zoning decisions, infrastructure investments, bonding decisions, and land use policy decisions based on point of origin sales tax rules in place before July 1, 2008, and the mitigation provided by RCW *
82.14.495, *
82.14.500, 82.14.390, and **
44.28.815
is intended to help offset those negative implications; and
(h) It is important that the state of Washington maintain its supply of industrial land for present and future economic development activities, and local governments taking advantage of the mitigation provided by RCW *
82.14.495, *
82.14.500, 82.14.390, and **
44.28.815
should strive to maintain the supply of industrial land available for economic development efforts.
(2) The legislature intends that the streamlined sales and use tax mitigation account established in *RCW 82.14.495
have the sole objective of mitigating, for negatively affected local taxing jurisdictions, the net local sales tax revenue reductions incurred as a result of RCW 82.14.490
and the chapter 6, Laws of 2007 amendments to RCW 82.14.020
." [
2007 c 6 s 901
.]
Reviser's note:
*(1) RCW 82.14.495
and
82.14.500
was repealed by 2017 3rd sp.s. c 28 s 404, effective October 1, 2019.
**(2) RCW 44.28.815
expired July 1, 2011.
RCW 82.14.400
Sales and use tax for zoo, aquarium, and wildlife facilities
—
Authorizing proposition
—
Distributions.
(1) Upon the joint request of a metropolitan park district, a city with a population of more than one hundred fifty thousand, and a county legislative authority in a county with a national park and a population of more than five hundred thousand and less than one million five hundred thousand, the county must submit an authorizing proposition to the county voters, fixing and imposing a sales and use tax in accordance with this chapter for the purposes designated in subsection (4) of this section and identified in the joint request. Such proposition must be placed on a ballot for a special or general election to be held no later than one year after the date of the joint request.
(2) The proposition is approved if it receives the votes of a majority of those voting on the proposition.
(3) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the county. The rate of tax must equal no more than one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(4) Moneys received from any tax imposed under this section must be used solely for the purpose of providing funds for:
(a) Costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, or improvement of zoo, aquarium, and wildlife preservation and display facilities that are currently accredited by the American zoo and aquarium association; or
(b) Those costs associated with (a) of this subsection and costs related to parks located within a county described in subsection (1) of this section.
(5) The department must perform the collection of such taxes on behalf of the county at no cost to the county. In lieu of the charge for the administration and collection of local sales and use taxes under RCW 82.14.050
from which the county is exempt under this subsection (5), a percentage of the tax revenues authorized by this section equal to one-half of the maximum percentage provided in RCW 82.14.050
must be transferred annually to the department of commerce, or its successor agency, from the funds allocated under subsection (6)(b) of this section for a period of twelve years from the first date of distribution of funds under subsection (6)(b) of this section. The department of commerce, or its successor agency, must use funds transferred to it pursuant to this subsection (5) to provide, operate, and maintain community-based housing under chapter
43.185A
RCW for individuals with mental illness.
(6) If the joint request and the authorizing proposition include provisions for funding those costs included within subsection (4)(b) of this section, the tax revenues authorized by this section must be allocated annually as follows:
(a) Fifty percent to the zoo and aquarium advisory authority; and
(b) Fifty percent to be distributed on a per capita basis as set out in the most recent population figures for unincorporated and incorporated areas only within that county, as determined by the office of financial management, solely for parks, as follows: To any metropolitan park district, to cities and towns not contained within a metropolitan park district, and the remainder to the county. Moneys received under this subsection (6)(b) by a county may not be used to replace or supplant existing per capita funding.
(7) Funds must be distributed annually by the county treasurer to the county, and cities and towns located within the county, in the manner set out in subsection (6)(b) of this section.
(8) Prior to expenditure of any funds received by the county under subsection (6)(b) of this section, the county must establish a process which considers needs throughout the unincorporated areas of the county in consultation with community advisory councils established by ordinance.
(9) By December 31, 2005, and thereafter, the county or any city with a population greater than eighty thousand must provide at least one dollar match for every two dollars received under this section.
(10) Properties subject to a memorandum of agreement between the federal bureau of land management, the advisory council on historic preservation, and the Washington state historic preservation officer have priority for funding from money received under subsection (6)(b) of this section for implementation of the stipulations in the memorandum of agreement.
(a) At least one hundred thousand dollars of the first four years of allocations under subsection (6)(b) of this section, to be matched by the county or city with one dollar for every two dollars received, must be used to implement the stipulations of the memorandum of agreement and for other historical, archaeological, architectural, and cultural preservation and improvements related to the properties.
(b) The amount in (a) of this subsection must come equally from the allocations to the county and to the city in which the properties are located, unless otherwise agreed to by the county and the city.
(c) The amount in (a) of this subsection may not be construed to displace or be offered in lieu of any lease payment from a county or city to the state for the properties in question.
[
2023 c 275 s 23
;
2020 c 139 s 24
;
2000 c 240 s 1
;
1999 c 104 s 1
.]
RCW 82.14.410
Sales of lodging tax rate changes.
(1) A local sales and use tax change adopted after December 1, 2000, must provide an exemption for those sales of lodging for which, but for the exemption, the total sales tax rate imposed on sales of lodging would exceed the greater of:
(a) Twelve percent; or
(b) The total sales tax rate that would have applied to the sale of lodging if the sale were made on December 1, 2000.
(2) For the purposes of this section:
(a) "Local sales and use tax change" is defined as provided in RCW 82.14.055
.
(b) "Sale of lodging" means the sale of or charge made for the furnishing of lodging and all other services by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property.
(c) "Total sales tax rate" means the combined rates of all state and local taxes imposed under this chapter and chapters
36.100, 67.28, *67.40, and
82.08
RCW, and any other tax authorized after March 29, 2001, if the tax is in the nature of a sales tax collected from the buyer, but excluding taxes imposed under RCW 81.104.170
before December 1, 2000, and taxes imposed under RCW 82.14.530
.
[
2015 3rd sp.s. c 24 s 704
;
2001 c 6 s 1
.]
NOTES:
*Reviser's note:
A majority of chapter
67.40
RCW was repealed by 2010 1st sp.s. c 15 s 14, effective November 30, 2010. RCW 67.40.020
was repealed by 2010 1st sp.s. c 15 s 15, effective December 30, 2010.
Construction
—
2015 3rd sp.s. c 24:
See note following RCW 36.160.030
.
Effective date
—
2001 c 6:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 29, 2001]." [
2001 c 6 s 2
.]
RCW 82.14.412
Sales and use tax revenue by city
—
Agreement pursuant to RCW 39.34.250
.
Revenue from a sales and use tax imposed by a city under RCW 82.14.030
(1) and (2) may be shared with another city as part of an agreement entered into pursuant to RCW 39.34.250
.
[
2024 c 95 s 2
.]
RCW 82.14.415
Sales and use tax for cities to offset municipal service costs to newly annexed areas.
(1) The legislative authority of any city that annexes an area consistent with its comprehensive plan required by chapter
36.70A
RCW may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and is collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the city. The tax may only be imposed by a city if:
(a) The city legislative authority determines by resolution or ordinance that the projected cost to provide municipal services to the annexation area exceeds the projected general revenue that the city would otherwise receive from the annexation area on an annual basis; and
(b) The city, as provided in RCW 35A.14.472, 35A.14.296, or
35.13.470, has entered into an interlocal agreement with the county regarding the proposed annexation area.
(2) The tax authorized under this section is a credit against the state tax under chapter
82.08
or
82.12
RCW. The department of revenue must perform the collection of such taxes on behalf of the city at no cost to the city and must remit the tax to the city as provided in RCW 82.14.060
.
(3) The maximum rate of tax any city may impose under this section is:
(a) 0.1 percent for each annexed area in which the population is greater than 2,000 and less than 10,000; and
(b) 0.2 percent for an annexed area in which the population is greater than 10,000.
(4) The maximum cumulative rate of tax a city may impose under subsection (3) of this section is 0.2 percent for the total number of annexed areas the city may annex.
(5) The tax imposed by this section may only be imposed at the beginning of a fiscal year and may continue for no more than 10 years from the date that each increment of the tax is first imposed. Tax rate increases due to additional annexed areas are effective on July 1st of the fiscal year following the fiscal year in which the annexation occurred, provided that notice is given to the department as set forth in subsection (9) of this section.
(6) All revenue collected under this section may be used solely to provide, maintain, and operate municipal services for the annexation area.
(7) The revenues from the tax authorized in this section may not exceed that which the city deems necessary to generate revenue equal to the difference between the city's cost to provide, maintain, and operate municipal services for the annexation area and the general revenues that the cities would otherwise expect to receive from the annexation during a year. If the revenues from the tax authorized in this section and the revenues from the annexation area exceed the costs to the city to provide, maintain, and operate municipal services for the annexation area during a given year, the city must notify the department and the tax distributions authorized in this section must be suspended for the remainder of the year.
(8) No tax may be imposed under this section before July 1, 2023. Before imposing a tax under this section, the legislative authority of a city must adopt an ordinance that includes the following:
(a) A certification that the amount needed to provide municipal services to the annexed area reflects the city's true and actual costs;
(b) The rate of tax under this section that is imposed within the city; and
(c) The threshold amount for the first fiscal year following the annexation and passage of the ordinance.
(9) The tax must cease to be distributed to the city for the remainder of the fiscal year once the threshold amount has been reached. No later than March 1st of each year, the city must provide the department with a certification of the city's true and actual costs to provide municipal services to the annexed area, a new threshold amount for the next fiscal year, and notice of any applicable tax rate changes. Distributions of tax under this section must begin again on July 1st of the next fiscal year and continue until the new threshold amount has been reached or June 30th, whichever is sooner. Any revenue generated by the tax in excess of the threshold amount belongs to the state of Washington. Any amount resulting from the threshold amount less the total fiscal year distributions, as of June 30th, may not be carried forward to the next fiscal year.
(10) The resident population of the annexation area must be determined in accordance with chapter
35.13
or
35A.14
RCW.
(11) A city may not begin to impose the tax authorized by this section after July 1, 2028.
(12) The following definitions apply throughout this section unless the context clearly requires otherwise:
(a) "Annexation area" means an area that has been annexed to a city under chapter
35.13
or
35A.14
RCW. "Annexation area" includes all territory described in the city resolution.
(b) "Commenced annexation" means the initiation of annexation proceedings has taken place under the direct petition method or the election method under chapter
35.13
or
35A.14
RCW.
(c) "Department" means the department of revenue.
(d) "Municipal services" means those services customarily provided to the public by city government.
(e) "Fiscal year" means the year beginning July 1st and ending the following June 30th.
(f) "Potential annexation area" means one or more geographic areas that a city has officially designated for potential future annexation, as part of its comprehensive plan adoption process under the state growth management act, chapter
36.70A
RCW.
(g) "Threshold amount" means the maximum amount of tax distributions as determined by the city in accordance with subsection (7) of this section that the department must distribute to the city generated from the tax imposed under this section in a fiscal year.
[
2023 c 351 s 2
;
2016 c 5 s 1
;
2011 c 353 s 10
;
2009 c 550 s 1
;
2006 c 361 s 1
.]
NOTES:
Intent
—
2011 c 353:
See note following RCW 36.70A.130
.
Severability
—
2006 c 361:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
2006 c 361 s 2
.]
RCW 82.14.420
Sales and use tax for emergency communication systems and facilities.
(1) A county legislative authority may submit an authorizing proposition to the county voters, and if the proposition is approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter for the purposes designated in subsection (3) of this section.
(2) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the county. The rate of tax may not exceed two-tenths of one percent of the selling price in the case of sales tax, or value of the article used, in the case of a use tax.
(3) Moneys received from any tax imposed under this section must be used solely for the purpose of providing funds for costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of emergency communication systems and facilities.
(4) Counties are authorized to develop joint ventures to collocate emergency communication systems and facilities.
(5) Prior to submitting the tax authorization in subsection (2) of this section to the voters in a county that provides emergency communication services to a governmental agency pursuant to a contract, the parties to the contract must review and negotiate or affirm the terms of the contract.
(6)(a) A county imposing the tax authorized in subsection (2) of this section, with a population of more than one million five hundred thousand, in which any city over fifty thousand operates emergency communication systems and facilities either independently or as a member of a regional emergency communication agency must enter into an interlocal agreement with the city either independently or as a member of a regional emergency communications agency to determine distribution of the revenue provided in this section as follows:
(i) Within 12 months of meeting the population thresholds in this subsection (6) or within 12 months of July 25, 2021, whichever is later; or
(ii) Prior to submitting the tax to the voters, for counties not currently imposing the tax.
(b) City representation in the interlocal agreement process must include a representative from the mayor's office and the city council president. In a city that operates under a council-manager form of government under chapter
35.18
or
35A.13
RCW, city representation must include the city manager or the city manager's designee.
(c) The time frame provided in (a)(i) of this subsection may be extended for an additional three months with the agreement of the county and the city.
(7)(a) A county imposing the tax authorized in subsection (2) of this section, with a population of more than five hundred thousand but less than one million five hundred thousand, in which any city over fifty thousand operates emergency communication systems and facilities must enter into an interlocal agreement with the city to determine distribution of the revenue provided in this section as follows:
(i) Within 12 months of meeting the population thresholds in this subsection (7) or within 12 months of July 25, 2021, whichever is later; or
(ii) Prior to submitting the tax to the voters, for counties not currently imposing the tax.
(b) The time frame established in (a)(i) of this subsection may be extended for an additional three months with the agreement of the county and the city.
(8) If a county and a city that are required to enter into an interlocal agreement under subsection (6) or (7) of this section fail to enter into an interlocal agreement within the allotted time frame or the extended time frame as provided in subsection (6)(a)(i) or (c) or (7)(a)(i) or (b) of this section, then the city or county may seek equitable apportionment of the tax authorized under this section in the county's superior court. Equitable apportionment must be provided retroactively beginning from when the county and city met the population thresholds under subsection (6) or (7) of this section or July 25, 2021, whichever is later.
(9) A county imposing the tax authorized under this section on July 28, 2019, must submit an authorizing proposition to the voters as provided under this section to increase the rate of tax.
(10) The Washington state patrol must enter into an intergovernmental agreement, with a county, city, or regional communications agency that operates emergency communications systems, for purposes of interoperable communications, if the following conditions are met:
(a) The intergovernmental agreement is requested by the county, city, or regional communications agency for this purpose; and
(b) The terms and conditions are mutually agreeable.
[
2021 c 297 s 1
;
2019 c 281 s 1
;
2002 c 176 s 1
.]
RCW 82.14.430
Sales and use tax for regional transportation investment district.
(1) If approved by the majority of the voters within its boundaries voting on the ballot proposition, a regional transportation investment district may impose a sales and use tax of up to 0.1 percent of the selling price or value of the article used in the case of a use tax. The tax authorized by this section is in addition to the tax authorized by RCW 82.14.030
and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the taxing district. Motor vehicles are exempt from the sales and use tax imposed under this subsection.
(2) If approved by the majority of the voters within its boundaries voting on the ballot proposition, a regional transportation investment district may impose a tax on the use of a motor vehicle within a regional transportation investment district. The tax applies to those persons who reside within the regional transportation investment district. The rate of the tax may not exceed 0.1 percent of the value of the motor vehicle. The tax authorized by this subsection is in addition to the tax authorized under RCW 82.14.030
and must be imposed and collected at the time a taxable event under RCW 82.08.020
(1) or
82.12.020
takes place. All revenue received under this subsection must be deposited in the local sales and use tax account and distributed to the regional transportation investment district according to RCW 82.14.050
. The following provisions apply to the use tax in this subsection:
(a) Where persons are taxable under chapter
82.08
RCW, the seller must collect the use tax from the buyer using the collection provisions of RCW 82.08.050
.
(b) Where persons are taxable under chapter
82.12
RCW, the use tax must be collected using the provisions of RCW 82.12.045
.
(c) "Motor vehicle" has the meaning provided in RCW 46.04.320, but does not include:
(i) Farm tractors or farm vehicles as defined in RCW 46.04.180
and
46.04.181, unless the farm tractor or farm vehicle is for use in the production of cannabis;
(ii) Off-road vehicles as defined in RCW 46.04.365
;
(iii) Nonhighway vehicles as defined in RCW 46.09.310
; and
(iv) Snowmobiles as defined in RCW 46.04.546
.
(d) "Person" has the meaning given in RCW 82.04.030
.
(e) The value of a motor vehicle must be determined under RCW 82.12.010
.
(f) Except as specifically stated in this subsection (2), chapters
82.12
and
82.32
RCW apply to the use tax. The use tax is a local tax imposed under the authority of this chapter, and this chapter applies fully to the use tax.
(3) In addition to fulfilling the notice requirements under RCW 82.14.055
(1), and unless waived by the department, a regional transportation investment district must provide the department of revenue with digital mapping and legal descriptions of areas in which the tax will be collected.
[
2022 c 16 s 161
;
2014 c 140 s 24
;
2011 c 171 s 123
;
2006 c 311 s 17
;
2002 c 56 s 405
.]
NOTES:
Intent
—
Finding
—
2022 c 16:
See note following RCW 69.50.101
.
Intent
—
Effective date
—
2011 c 171:
See notes following RCW 4.24.210
.
Findings
—
2006 c 311:
See note following RCW 36.120.020
.
RCW 82.14.440
Sales and use tax for passenger-only ferry service.
Public transportation benefit areas providing passenger-only ferry service as provided in RCW 36.57A.200
whose boundaries (1) are on the Puget Sound, but (2) do not include an area where a regional transit authority has been formed, may submit an authorizing proposition to the voters and, if approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter, solely for the purpose of providing passenger-only ferry service.
The tax authorized by this section is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of a taxable event within the taxing district. The maximum rate of the tax must be approved by the voters and may not exceed four-tenths of one percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.
[
2003 c 83 s 207
.]
NOTES:
Findings
—
Intent
—
Captions, part headings not law
—
Severability
—
Effective date
—
2003 c 83:
See notes following RCW 36.57A.200
.
RCW 82.14.445
Sales and use tax for passenger-only ferry service districts.
(1) Passenger-only ferry service districts providing passenger-only ferry service as provided in RCW 36.57A.222
may submit an authorizing proposition to the voters and, if approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter, solely for the purpose of providing passenger-only ferry service and associated services to support and augment passenger-only ferry service operation.
(2) The tax authorized under this section is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of a taxable event within the taxing district. The maximum rate of the tax must be approved by the voters and may not exceed three-tenths of one percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.
[
2015 3rd sp.s. c 44 s 315
.]
NOTES:
Effective date
—
2015 3rd sp.s. c 44:
See note following RCW 46.68.395
.
RCW 82.14.450
Sales and use tax for counties and cities.
(1) A county legislative authority may submit an authorizing proposition to the county voters at a primary or general election and, if the proposition is approved by a majority of persons voting, impose a sales and use tax in accordance with the terms of this chapter. The title of each ballot measure must clearly state the purposes for which the proposed sales and use tax will be used. The rate of tax under this section may not exceed three-tenths of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(2)(a) A city legislative authority may submit an authorizing proposition to the city voters at a primary or general election and, if the proposition is approved by a majority of persons voting, impose a sales and use tax in accordance with the terms of this chapter. The title of each ballot measure must clearly state the purposes for which the proposed sales and use tax will be used. The rate of tax under this subsection may not exceed one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. A city may not begin imposing a tax approved by the voters under this subsection prior to January 1, 2011.
(b) If a county adopts an ordinance or resolution to submit a ballot proposition to the voters to impose the sales and use tax under subsection (1) of this section prior to a city within the county adopting an ordinance or resolution to submit a ballot proposition to the voters to impose the tax under this subsection, the rate of tax by the city under this subsection may not exceed an amount that would cause the total county and city tax rate under this section to exceed three-tenths of one percent. This subsection (2)(b) also applies if the county and city adopt an ordinance or resolution to impose sales and use taxes under this section on the same date.
(c) If the city adopts an ordinance or resolution to submit a ballot proposition to the voters to impose the sales and use tax under this subsection prior to the county in which the city is located, the county must provide a credit against its tax under subsection (1) of this section for the city tax under this subsection to the extent the total county and city tax rate under this section would exceed three-tenths of one percent.
(3) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the county.
(4) The retail sale or use of motor vehicles, and the lease of motor vehicles for up to the first thirty-six months of the lease, are exempt from tax imposed under this section.
(5) One-third of all money received under this section must be used solely for criminal justice purposes, fire protection purposes, or both. For the purposes of this subsection, "criminal justice purposes" has the same meaning as provided in RCW 82.14.340, except that from May 13, 2021, through December 31, 2023, "criminal justice purposes" includes local government programs which have a reasonable relationship to reducing the numbers of people interacting with the criminal justice system including, but not limited to, reducing homelessness or improving behavioral health.
(6) Money received by a county under subsection (1) of this section must be shared between the county and the cities as follows: 60 percent must be retained by the county and 40 percent must be distributed on a per capita basis to cities in the county.
(7) Tax proceeds received by a city imposing a tax under this section must be shared between the county and city as follows: 15 percent must be distributed to the county and 85 percent is retained by the city.
[
2021 c 296 s 6
;
2010 c 127 s 1
;
2009 c 551 s 1
;
2007 c 380 s 1
;
2003 1st sp.s. c 24 s 2
.]
NOTES:
Finding
—
Intent
—
Effective date
—
2021 c 296:
See notes following RCW 82.14.310
.
Finding
—
Intent
—
2003 1st sp.s. c 24:
"The legislature finds that local governments in the state of Washington face enormous challenges in the area of criminal justice and public health. It is the legislature's intent to allow general local governments to raise revenues in order to better protect the health and safety of Washington state and its residents. It is further the intent of the legislature to provide such local governments relief from regulatory burdens that do not harm the public health and safety of the citizens of the state as a means of minimizing the need to generate new revenues authorized under this act." [
2003 1st sp.s. c 24 s 1
.]
Effective date
—
2003 1st sp.s. c 24:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2003." [
2003 1st sp.s. c 24 s 6
.]
Severability
—
2003 1st sp.s. c 24:
"If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [
2003 1st sp.s. c 24 s 7
.]
RCW 82.14.455
Exemptions
—
Machinery and equipment used in generating electricity.
The exemptions in RCW 82.08.962, 82.12.962, *
82.08.963, and *
82.12.963
are for the state and local sales and use taxes and include the sales and use taxes imposed under the authority of this chapter.
[
2009 c 469 s 105
.]
NOTES:
*Reviser's note:
RCW 82.08.963
and
82.12.963
expired June 30, 2018.
Effective date
—
2009 c 469:
See note following RCW 82.08.962
.
RCW 82.14.457
Sales and use tax for digital goods
—
Apportionment.
(1) A business or other organization that is entitled under RCW 82.12.0208
(7) to apportion the amount of state use tax on the use of digital goods, digital codes, digital automated services, prewritten computer software, or services defined as a retail sale in *RCW 82.04.050
(6)(c) is also entitled to apportion the amount of local use taxes imposed under the authority of this chapter and RCW 81.104.170
on the use of such products or services.
(2) To ensure that the tax base for state and local use taxes is identical, the measure of local use taxes apportioned under this section must be the same as the measure of state use tax apportioned under RCW 82.12.0208
(7).
(3) This section does not affect the sourcing of local use taxes.
[
2020 c 139 s 25
;
2017 c 323 s 527
;
2009 c 535 s 703
.]
NOTES:
*
Reviser's note:
RCW 82.04.050
was amended by 2025 c 422 s 101, changing subsection (6)(c) to subsection (6)(b), effective October 1, 2025.
Tax preference performance statement exemption
—
Automatic expiration date exemption
—
2017 c 323:
See note following RCW 82.04.040
.
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
RCW 82.14.460
Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts.
(1)(a) A county legislative authority may authorize, fix, and impose a sales and use tax in accordance with the terms of this chapter.
(b) If a county with a population over eight hundred thousand has not imposed the tax authorized under this subsection by January 1, 2011, any city with a population over thirty thousand located in that county may authorize, fix, and impose the sales and use tax in accordance with the terms of this chapter. The county must provide a credit against its tax for the full amount of tax imposed under this subsection (1)(b) by any city located in that county if the county imposes the tax after January 1, 2011.
(2) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the county for a county's tax and within a city for a city's tax. The rate of tax equals one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(3) Moneys collected under this section must be used solely for the purpose of providing for the operation or delivery of chemical dependency or mental health treatment programs and services and for the operation or delivery of therapeutic court programs and services. Moneys collected by cities and counties under this section may be used for new construction of facilities and modifications to existing facilities to address health and safety needs necessary for the provision, operation, or delivery of chemical dependency or mental health treatment programs or services otherwise funded with moneys collected in this section. For the purposes of this section, "programs and services" includes, but is not limited to, treatment services, case management, transportation, and housing that are a component of a coordinated chemical dependency or mental health treatment program or service. Every county that authorizes the tax provided in this section shall, and every other county may, establish and operate a therapeutic court component for dependency proceedings designed to be effective for the court's size, location, and resources.
(4) All moneys collected under this section must be used solely for the purpose of providing new or expanded programs and services as provided in this section, except as follows:
(a) For a county with a population larger than twenty-five thousand or a city with a population over thirty thousand, which initially imposed the tax authorized under this section prior to January 1, 2012, a portion of moneys collected under this section may be used to supplant existing funding for these purposes as follows: Up to fifty percent may be used to supplant existing funding in calendar years 2011-2012; up to forty percent may be used to supplant existing funding in calendar year 2013; up to thirty percent may be used to supplant existing funding in calendar year 2014; up to twenty percent may be used to supplant existing funding in calendar year 2015; and up to ten percent may be used to supplant existing funding in calendar year 2016;
(b) For a county with a population larger than twenty-five thousand or a city with a population over thirty thousand, which initially imposes the tax authorized under this section after December 31, 2011, a portion of moneys collected under this section may be used to supplant existing funding for these purposes as follows: Up to fifty percent may be used to supplant existing funding for up to the first three calendar years following adoption; and up to twenty-five percent may be used to supplant existing funding for the fourth and fifth years after adoption;
(c) For a county with a population of less than twenty-five thousand, a portion of moneys collected under this section may be used to supplant existing funding for these purposes as follows: Up to eighty percent may be used to supplant existing funding in calendar years 2011-2012; up to sixty percent may be used to supplant existing funding in calendar year 2013; up to forty percent may be used to supplant existing funding in calendar year 2014; up to twenty percent may be used to supplant existing funding in calendar year 2015; and up to ten percent may be used to supplant existing funding in calendar year 2016; and
(d) Notwithstanding (a) through (c) of this subsection, moneys collected under this section may be used to support the cost of the judicial officer and support staff of a therapeutic court.
(5) Nothing in this section may be interpreted to prohibit the use of moneys collected under this section for the replacement of lapsed federal funding previously provided for the operation or delivery of services and programs as provided in this section.
[
2025 c 152 s 2
;
2023 c 101 s 1
;
2021 c 296 s 7
;
2015 c 291 s 5
;
2012 c 180 s 1
;
2011 c 347 s 1
;
2010 c 127 s 2
;
2009 c 551 s 2
;
2008 c 157 s 2
;
2005 c 504 s 804
.]
NOTES:
Findings
—
2025 c 152:
"The legislature finds that the operation or delivery of chemical dependency or mental health treatment programs and services and the operation or delivery of therapeutic court programs and services are part of local government public safety programs. New construction of facilities as well as modification of existing structures is part of that provision. The legislature finds a need to be clear that both strategies are acceptable within this chapter." [
2025 c 152 s 1
.]
Finding
—
Intent
—
Effective date
—
2021 c 296:
See notes following RCW 82.14.310
.
Conflict with federal requirements
—
2015 c 291:
See note following RCW 2.30.010
.
Findings
—
Intent
—
2008 c 157:
"The legislature finds it necessary to clarify the original intent regarding eligible expenditures of the sales and use tax provided in RCW 82.14.460
. The legislature intended that upon the original effective date of RCW 82.14.460, the moneys collected under RCW 82.14.460
would be permitted to be used for the purposes as provided in RCW 82.14.460
as clarified by section 2, chapter 157, Laws of 2008." [
2008 c 157 s 1
.]
Findings
—
Intent
—
Severability
—
Application
—
Construction
—
Captions, part headings, subheadings not law
—
Adoption of rules
—
Effective dates
—
2005 c 504:
See notes following RCW 71.05.027
.
Alphabetization
—
Correction of references
—
2005 c 504:
See note following RCW 71.05.020
.
RCW 82.14.465
Hospital benefit zones
—
Sales and use tax
—
Definitions.
(1) A city, town, or county that creates a benefit zone and finances public improvements pursuant to chapter
39.100
RCW may impose a sales and use tax in accordance with the terms of this chapter and subject to the criteria set forth in this section. Except as provided in this section, the tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the taxing jurisdiction of the city, town, or county. The rate of tax may not exceed the rate provided in RCW 82.08.020
(1) in the case of a sales tax or a use tax, less the aggregate rates of any other taxes imposed on the same events that are credited against the state taxes imposed under chapters
82.08
and
82.12
RCW. The tax rate may be no higher than what is reasonably necessary for the local government to receive its entire annual state contribution in a ten-month period of time.
(2) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department under chapter
82.08
or
82.12
RCW. The department must perform the collection of such taxes on behalf of the city, town, or county at no cost to the city, town, or county.
(3) No tax may be imposed under this section before July 1, 2007. Before imposing a tax under this section, the city, town, or county shall first have received tax allocation revenues during the preceding calendar year. The tax imposed under this section expires on the earlier of the date: (a) The tax allocation revenues are no longer used for public improvements and public improvement costs; (b) the bonds issued to finance or refinance the improvements are no longer outstanding, if the bonds are issued; or (c) that is thirty years after the tax is first imposed.
(4) An ordinance adopted by the legislative authority of a city, town, or county imposing a tax under this section must provide that:
(a) The tax is first imposed on the first day of a fiscal year;
(b) The amount of tax received by the local government in any fiscal year may not exceed the amount of the state contribution;
(c) The tax must cease to be distributed for the remainder of any fiscal year in which either:
(i) The amount of tax distributions totals the amount of the state contribution;
(ii) The amount of tax distributions totals the amount of local public sources, dedicated in the previous calendar year to finance public improvements authorized under chapter
39.100
RCW, expended in the previous year for public improvement costs, or used to pay for other bonds issued to pay for public improvements. Revenues from local public sources, including hospital sources identified in RCW 82.14.465
(7)(k), dedicated in the preceding calendar year that are in excess of the project award may be carried forward and used in later years for the purpose of this subsection; or
(iii) The amount of revenue from taxes imposed under this section by all cities, towns, and counties totals the annual state credit limit as provided in RCW 82.32.700
(3);
(d) The tax must be distributed again, should it cease to be distributed for any of the reasons provided in (c) of this subsection, at the beginning of the next fiscal year, subject to the restrictions in this section; and
(e) Any revenue generated by the tax in excess of the amounts specified in (b) and (c) of this subsection belong to the state of Washington.
(5) If both a county and a city or town impose a tax under this section, the tax imposed by the city, town, or county is credited as follows:
(a) If the county has created a benefit zone before the city or town, the tax imposed by the county is credited against the tax imposed by the city or town, the purpose of such credit is to give priority to the county tax; and
(b) If the city or town has created a benefit zone before the county, the tax imposed by the city or town is credited against the tax imposed by the county, the purpose of such credit is to give priority to the city or town tax.
(6) The department must determine the amount of tax distributions attributable to each city, town, and county imposing a sales and use tax under this section and must advise a city, town, or county when the tax will cease to be distributed for the remainder of the fiscal year as provided in subsection (4)(c) of this section. Determinations by the department of the amount of taxes attributable to a city, town, or county are final and may not be used to challenge the validity of any tax imposed under this section. The department must remit any tax revenues in excess of the amounts specified in subsection (4)(b) and (c) of this section to the state treasurer who must deposit the moneys in the general fund.
(7) The definitions in this subsection apply throughout this section and RCW 82.14.470
unless the context clearly requires otherwise.
(a) "Base year" means the calendar year immediately following the creation of a benefit zone.
(b) "Benefit zone" has the same meaning as provided in RCW 39.100.010
.
(c) "Excess local excise taxes" has the same meaning as provided in RCW 39.100.050
.
(d) "Excess state excise taxes" means the amount of excise taxes received by the state during the measurement year from taxable activity within the benefit zone over and above the amount of excise taxes received by the state during the base year from taxable activity within the benefit zone. However, if a local government creates the benefit zone and reasonably determines that no activity subject to tax under chapters
82.08
and
82.12
RCW occurred in the twelve months immediately preceding the creation of the benefit zone within the boundaries of the area that became the benefit zone, "excess state excise taxes" means the entire amount of state excise taxes the state receives during a calendar year period beginning with the calendar year immediately following the creation of the benefit zone and continuing with each measurement year thereafter.
(e) "State excise taxes" means revenues derived from state retail sales and use taxes under chapters
82.08
and
82.12
RCW, less the amount of tax distributions from all local retail sales and use taxes imposed on the same taxable events that are credited against the state retail sales and use taxes under chapters
82.08
and
82.12
RCW except for the local tax authorized in this section.
(f) "Fiscal year" has the same meaning as provided in RCW 39.100.030
.
(g) "Measurement year" means a calendar year, beginning with the calendar year following the base year and each calendar year thereafter, that is used annually to measure the amount of excess state excise taxes and excess local excise taxes.
(h) "State contribution" means the lesser of two million dollars or an amount equal to excess state excise taxes received by the state during the preceding calendar year.
(i) "Tax allocation revenues" has the same meaning as provided in RCW 39.100.010
.
(j) "Public improvements" and "public improvement costs" have the same meanings as provided in RCW 39.100.010
.
(k) "Local public sources" includes, but is not limited to, private monetary contributions, assessments, dedicated local government funds, and tax allocation revenues. "Local public sources" does not include local government funds derived from the state-subsidized portion of any state loan or state grant, any local tax that is credited against the state sales and use taxes, or any other state funds. Local public sources may include amounts expended by a hospital in the zone since the date of formation of the zone and may be applied to the year or years designated by the local government.
[
2011 c 363 s 3
;
2009 c 535 s 1109
;
2007 c 266 s 7
;
2006 c 111 s 7
.]
NOTES:
Intent
—
Construction
—
2009 c 535:
See notes following RCW 82.04.192
.
Finding
—
Application
—
Effective date
—
2007 c 266:
See notes following RCW 39.100.010
.
Effective date
—
2006 c 111:
See RCW 39.100.900
.
RCW 82.14.470
Hospital benefit zones
—
Local public sources dedicated to finance public improvements
—
Reporting requirements.
(1)(a)(i) Moneys collected from the taxes imposed under RCW 82.14.465
may be used only for the following purposes:
(A) Principal and interest payments on bonds issued to finance or refinance public improvements in a benefit zone under the authority of RCW 39.100.060
;
(B) Principal and interest payments on other bonds issued by the local government to finance public improvements; or
(C) Payments for public improvement costs.
(ii) Moneys collected and used as provided in (a)(i) of this subsection must be matched with an amount from local public sources dedicated, as further provided in RCW 82.14.465
(4)(c)(ii) and (7)(k), through December 31st of the previous calendar year to finance public improvements authorized under chapter
39.100
RCW.
(b) Local public sources are dedicated to finance public improvements if they: (i) Are actually expended to pay public improvement costs or debt service on bonds issued for public improvements; or (ii) are required by law or an agreement to be used exclusively to pay public improvement costs or debt service on bonds issued for public improvements.
(c) A city, town, or county is not required to expend taxes imposed under RCW 82.14.465
in the fiscal year in which the taxes are received.
(2) A local government must inform the department by the first day of March of the amount of local public sources allocated to the preceding calendar year to finance public improvements authorized under chapter
39.100
RCW.
(3) If a local government fails to comply with subsection (2) of this section, no tax may be imposed under RCW 82.14.465
in the subsequent fiscal year.
(4)(a) A local government must provide a report to the department and the state auditor by March 1st of each year. A local government must make a good faith effort to provide information required for the report.
(b) The report must contain the following information:
(i) The amount of tax allocation revenues, taxes under RCW 82.14.465, and local public sources received by the local government during the preceding calendar year, and a summary of how these revenues were expended; and
(ii) The names of any businesses known to the local government that have located within the benefit zone as a result of the public improvements undertaken by the local government and financed in whole or in part with hospital benefit zone financing.
(5) The department must make a report available to the public and the legislature by June 1st of each year. The report must include a list of public improvements undertaken by local governments and financed in whole or in part with hospital benefit zone financing, and it must also include a summary of the information provided to the department by local governments under subsection (4) of this section.
[
2011 c 363 s 4
;
2007 c 266 s 8
;
2006 c 111 s 8
.]
NOTES:
Finding
—
Application
—
Effective date
—
2007 c 266:
See notes following RCW 39.100.010
.
Effective date
—
2006 c 111:
See RCW 39.100.900
.
RCW 82.14.475
Sales and use tax for the local infrastructure financing tool program.
(Expires June 30, 2044.)
(1) A sponsoring local government, and any cosponsoring local government, that has been approved by the board to use local infrastructure financing may impose a sales and use tax in accordance with the terms of this chapter and subject to the criteria set forth in this section. Except as provided in this section, the tax is in addition to other taxes authorized by law and is collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the taxing jurisdiction of the sponsoring local government or cosponsoring local government.
(2) The tax authorized under subsection (1) of this section is credited against the state taxes imposed under RCW 82.08.020
(1) and
82.12.020
at the rate provided in RCW 82.08.020
(1). The department must perform the collection of such taxes on behalf of the sponsoring local government or cosponsoring local government at no cost to the sponsoring local government or cosponsoring local government and must remit the taxes as provided in RCW 82.14.060
.
(3) The aggregate rate of tax imposed by the sponsoring local government, and any cosponsoring local government, must not exceed the lesser of:
(a) The rate provided in RCW 82.08.020
(1) less:
(i) The aggregate rates of all other local sales and use taxes imposed by any taxing authority on the same taxable events;
(ii) The aggregate rates of all taxes under RCW 82.14.465
and this section that are authorized to be imposed on the same taxable events but have not yet been imposed by a sponsoring local government or cosponsoring local government that has been approved by the department or the community economic revitalization board to receive a state contribution under chapter
39.100
or
39.102
RCW; and
(iii) The percentage amount of distributions required under RCW 82.08.020
(5) multiplied by the rate of state taxes imposed under RCW 82.08.020
(1); and
(b) The rate, as determined by the sponsoring local government, and any cosponsoring local government, in consultation with the department, reasonably necessary to receive the state contribution over ten months.
(4) Sponsoring local governments that have been approved before October 1, 2008, by the community economic revitalization board for a state contribution must select the rate of tax under this section no later than September 1, 2009.
(5) The department, upon request, must assist a sponsoring local government and cosponsoring local government in establishing their tax rate in accordance with subsection (3) of this section. Once the rate of tax is selected, it may not be increased.
(6)(a) No tax may be imposed under the authority of this section:
(i) Before July 1st of the second calendar year following the year approval by the board under RCW 39.102.040
was made; and
(ii) Until a sponsoring local government reports to the board and the department as required by RCW 39.102.140
that the state has benefited through the receipt of state excise tax allocation revenues or state property tax allocation revenues, or both.
(b) The tax imposed under this section expires when all indebtedness issued under the authority of RCW 39.102.150
is retired and all other contractual obligations relating to the financing of public improvements under chapter
39.102
RCW are satisfied, but not more than twenty-five years after the tax is first imposed.
(7) An ordinance adopted by the legislative authority of a sponsoring local government or cosponsoring local government imposing a tax under this section must provide that:
(a) The tax is first imposed on the first day of a fiscal year;
(b) The cumulative amount of tax received by the sponsoring local government, and any cosponsoring local government, in any fiscal year may not exceed the amount of the state contribution;
(c) The tax will cease to be distributed for the remainder of any fiscal year in which either:
(i) The amount of tax received by the sponsoring local government, and any cosponsoring local government, equals the amount of the state contribution;
(ii) The amount of revenue from taxes imposed under this section by all sponsoring and cosponsoring local governments equals the annual state contribution limit; or
(iii) The amount of tax received by the sponsoring local government equals the amount of project award granted in the approval notice described in RCW 39.102.040
;
(d) Neither the local excise tax allocation revenues nor the local property tax allocation revenues may constitute more than eighty percent of the total local funds as described in *RCW 39.102.020
(29)(b). This requirement applies beginning January 1st of the fifth calendar year after the calendar year in which the sponsoring local government begins allocating local excise tax allocation revenues under RCW 39.102.110
;
(e) The tax must be distributed again, should it cease to be distributed for any of the reasons provided in (c) of this subsection, at the beginning of the next fiscal year, subject to the restrictions in this section; and
(f) Any revenue generated by the tax in excess of the amounts specified in (c) of this subsection belongs to the state of Washington.
(8) If a county and city cosponsor a revenue development area, the combined amount of distributions received by both the city and county may not exceed the state contribution.
(9) The department must determine the amount of tax receipts distributed to each sponsoring local government, and any cosponsoring local government, imposing sales and use tax under this section and shall advise a sponsoring or cosponsoring local government when tax distributions for the fiscal year equal the amount of state contribution for that fiscal year as provided in subsection (11) of this section. Determinations by the department of the amount of tax distributions attributable to each sponsoring or cosponsoring local government are final and may not be used to challenge the validity of any tax imposed under this section. The department must remit any tax receipts in excess of the amounts specified in subsection (7)(c) of this section to the state treasurer who must deposit the money in the general fund.
(10) If a sponsoring or cosponsoring local government fails to comply with RCW 39.102.140, no tax may be distributed in the subsequent fiscal year until such time as the sponsoring or cosponsoring local government complies and the department calculates the state contribution amount for such fiscal year.
(11) Each year, the amount of taxes approved by the department for distribution to a sponsoring or cosponsoring local government in the next fiscal year must be equal to the state contribution and may be no more than the total local funds as described in *RCW 39.102.020
(29)(b). The department must consider information from reports described in RCW 39.102.140
when determining the amount of state contributions for each fiscal year. The department's determination of the amount of the state contribution is final and conclusive, and may not be changed once such determination is made and such contribution is distributed to the sponsoring or cosponsoring local government, unless the department subsequently determines that local revenue information contained in a report described in RCW 39.102.140
differs from the actual dedicated local revenue. If a discrepancy is found, the department must adjust its determination accordingly. A sponsoring or cosponsoring local government may not receive, in any fiscal year, more revenues from taxes imposed under the authority of this section than the amount approved annually by the department. The department may not approve the receipt of more distributions of sales and use tax under this section to a sponsoring or cosponsoring local government than is authorized under subsection (7) of this section.
(12) The amount of tax distributions received from taxes imposed under the authority of this section by all sponsoring and cosponsoring local governments is limited annually to not more than seven million five hundred thousand dollars.
(13) The definitions in RCW 39.102.020
apply to this section unless the context clearly requires otherwise.
(14) If a sponsoring local government is a federally recognized Indian tribe, the distribution of the sales and use tax authorized under this section must be authorized through an interlocal agreement pursuant to chapter
39.34
RCW.
(15) Subject to RCW 39.102.195, the tax imposed under the authority of this section may be applied either to provide for the payment of debt service on bonds issued under RCW 39.102.150
by the sponsoring local government or to pay public improvement costs on a pay-as-you-go basis, or both.
(16) The tax imposed under the authority of this section must cease to be imposed if the sponsoring local government or cosponsoring local government fails to commence construction on public improvements by June 30, 2017.
(17) For purposes of this section, the following definitions apply:
(a) "Local sales and use taxes" means sales and use taxes imposed by cities, counties, public facilities districts, and other local governments under the authority of this chapter, chapter
67.28
or **
67.40
RCW, or any other chapter, and that are credited against the state sales and use taxes.
(b) "State sales and use taxes" means the tax imposed in RCW 82.08.020
(1) and the tax imposed in RCW 82.12.020
at the rate provided in RCW 82.08.020
(1).
(18) This section expires June 30, 2044.
[
2013 2nd sp.s. c 21 s 3
;
2010 c 164 s 12
;
2009 c 267 s 8
;
2007 c 229 s 8
;
2006 c 181 s 401
.]
NOTES:
Reviser's note:
*(1) RCW 39.102.020
was amended by 2020 c 280 s 2, changing subsection (29)(b) to subsection (30)(b).
**(2) A majority of chapter
67.40
RCW was repealed by 2010 1st sp.s. c 15 s 14, effective November 30, 2010. RCW 67.40.020
was repealed by 2010 1st sp.s. c 15 s 15, effective December 30, 2010.
Application
—
Severability
—
2007 c 229:
See notes following RCW 39.102.020
.
Construction
—
Effective date
—
2006 c 181:
See RCW 39.102.902
and
39.102.903
.
RCW 82.14.480
Sales and use tax for health sciences and services authorities.
(Expires January 1, 2038.)
(1) The legislative authority of a local jurisdiction that has created a health sciences and services authority under RCW 35.104.030, prior to January 1, 2010, may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the local jurisdiction. The rate of the tax may not exceed 0.020 percent of the selling price in the case of a sales tax or the value of the article used in the case of a use tax.
(2) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department under chapter
82.08
or
82.12
RCW. The department of revenue must perform the collection of the tax on behalf of the authority at no cost to the authority.
(3) The amounts received under this section may only be used in accordance with RCW 35.104.060
or to finance and retire the indebtedness incurred pursuant to RCW 35.104.070, in whole or in part.
(4) This section expires January 1, 2038.
[
2019 c 464 s 1
;
2010 1st sp.s. c 33 s 3
;
2007 c 251 s 11
.]
NOTES:
Captions not law
—
Severability
—
2007 c 251:
See notes following RCW 35.104.010
.
RCW 82.14.485
Sales and use taxes for regional centers.
(1) In a county with a population under 300,000, the governing body of a public facilities district, which is created before August 1, 2001, under chapter
35.57
RCW or before January 1, 2000, under chapter
36.100
RCW, in which the total population in the public facilities district is greater than 90,000 and less than 100,000 that commences improvement or rehabilitation of an existing regional center, to be used for community events, and artistic, musical, theatrical, or other cultural exhibitions, presentations, or performances and having 2,000 or fewer permanent seats, before January 1, 2009, may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the public facilities district. The rate of tax for a public facilities district created prior to August 1, 2001, under chapter
35.57
RCW, may not exceed 0.025 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax. The rate of tax, for a public facilities district created prior to January 1, 2000, under chapter
36.100
RCW, may not exceed 0.020 percent of the selling price in the case of a sales tax or the value of the article used in the case of a use tax.
(2) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department under chapter
82.08
or
82.12
RCW. The department must perform the collection of such taxes on behalf of the county at no cost to the public facilities district.
(3)(a) The tax imposed in this section expires when bonds issued to finance or refinance the construction, improvement, rehabilitation, or expansion of a regional center and related parking facilities are retired, but not more than 55 years after the tax is first collected.
(b) A public facilities district that imposes the tax under this section must notify the department in writing, at least 75 days before retiring the bonds described in (a) of this subsection, of the actual date the bond will be retired.
(4) Moneys collected under this section may only be used for the purposes set forth in RCW 35.57.020
and must be matched with an amount from other public or private sources equal to 33 percent of the amount collected under this section, provided that amounts generated from nonvoter-approved taxes authorized under chapter
35.57
RCW may not constitute a public or private source. For the purpose of this section, public or private sources include, but are not limited to cash or in-kind contributions used in all phases of the development or improvement of the regional center, land that is donated and used for the siting of the regional center, cash or in-kind contributions from public or private foundations, or amounts attributed to private sector partners as part of a public and private partnership agreement negotiated by the public facilities district.
[
2025 c 302 s 2
;
2025 c 245 s 3
;
2017 c 164 s 2
;
2007 c 486 s 3
.]
NOTES:
Reviser's note:
This section was amended by 2025 c 245 s 3 and by 2025 c 302 s 2, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025
(2). For rule of construction, see RCW 1.12.025
(1).
RCW 82.14.490
Sourcing
—
Sales and use taxes.
Sales and use taxes authorized under this chapter shall be sourced in accordance with RCW 82.32.730
.
[
2007 c 6 s 503
.]
NOTES:
Part headings not law
—
Savings
—
Effective date
—
Severability
—
2007 c 6:
See notes following RCW 82.32.020
.
Findings
—
Intent
—
2007 c 6:
See note following RCW 82.14.390
.
RCW 82.14.505
Local revitalization financing
—
Demonstration projects.
(1) Demonstration projects are designated to determine the feasibility of local revitalization financing. For the purpose of this section, "annual state contribution limit" means four million two hundred thousand dollars statewide per fiscal year.
(a) Notwithstanding RCW 39.104.100, the department must approve each demonstration project for 2009 as follows:
(i) The Whitman county Pullman/Moscow corridor improvement project award may not exceed two hundred thousand dollars;
(ii) The University Place improvement project award may not exceed five hundred thousand dollars;
(iii) The Tacoma international financial services area/Tacoma dome project award may not exceed five hundred thousand dollars;
(iv) The Bremerton downtown improvement project award may not exceed three hundred thirty thousand dollars;
(v) The Auburn downtown redevelopment project award may not exceed two hundred fifty thousand dollars;
(vi) The Vancouver Columbia waterfront/downtown project award may not exceed two hundred twenty thousand dollars; and
(vii) The Spokane University District project award may not exceed two hundred fifty thousand dollars.
(b) Notwithstanding RCW 39.104.100, the department must approve each demonstration project for 2010 meeting the requirements in subsection (2)(c) of this section as follows:
(i) The Richland revitalization area for industry, science and education project award may not exceed three hundred thirty thousand dollars;
(ii) The Lacey gateway town center project award may not exceed five hundred thousand dollars;
(iii) The Mill Creek east gateway planned urban village revitalization area project award may not exceed three hundred thirty thousand dollars;
(iv) The Puyallup river road revitalization area project award may not exceed two hundred fifty thousand dollars;
(v) The Renton south Lake Washington project award may not exceed five hundred thousand dollars; and
(vi) The New Castle downtown project award may not exceed forty thousand dollars.
(2)(a) Local government sponsors of demonstration projects under subsection (1)(a) of this section must submit to the department no later than September 1, 2009, documentation that substantiates that the project has met the conditions, limitations, and requirements provided in chapter 270, Laws of 2009.
(b) Sponsoring local government of demonstration projects under subsection (1)(b) of this section must update and resubmit to the department no later than September 1, 2010, the application already on file with the department to substantiate that the project has met the conditions, limitations, and requirements provided in chapter 270, Laws of 2009 and chapter 164, Laws of 2010 and the project is substantially the same as the project in the original application submitted to the department in 2009.
(c) The department must not approve any resubmitted application unless an economic analysis by a qualified researcher at the department of economics at the University of Washington confirms that there is an eighty-five percent probability that the application's assumptions and estimates of jobs created and increased tax receipts will be achieved by the project and determines that net state tax revenue will increase as a result of the project by an amount that equals or exceeds the award authorized in subsection (1)(b) of this section.
(3) Within ninety days of such submittal, the economic analysis in subsection (2)(c) of this section must be completed and the department must either approve demonstration projects that have met these conditions, limitations, and requirements or deny resubmitted applications that have not met these conditions, limitations, and requirements.
(4) Local government sponsors of demonstration projects may elect to decline the project awards as designated in this section, and may elect instead to submit applications according to the process described in RCW 39.104.100
.
(5) If a demonstration project listed in subsection (1)(b) of this section does not update and resubmit its application to the department by the deadline specified in subsection (2)(b) of this section or if the demonstration project withdraws its application, the associated dollar amounts may not be approved for another project and may not be considered part of the annual state contribution limit under RCW 39.104.020
(1).
[
2014 c 112 s 120
;
2010 c 164 s 8
;
2009 c 270 s 402
.]
RCW 82.14.510
Sales and use tax for local revitalization financing.
(1) Any city or county that has been approved for a project award under RCW 39.104.100
may impose a sales and use tax under the authority of this section in accordance with the terms of this chapter. Except as provided in this section, the tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event within the taxing jurisdiction of the city or county.
(2) The tax authorized under subsection (1) of this section is credited against the state taxes imposed under RCW 82.08.020
(1) and
82.12.020
at the rate provided in RCW 82.08.020
(1). The department must perform the collection of such taxes on behalf of the city or county at no cost to the city or county. The taxes must be distributed to cities and counties as provided in RCW 82.14.060
.
(3) The rate of tax imposed by a city or county may not exceed the lesser of:
(a) The rate provided in RCW 82.08.020
(1), less:
(i) The aggregate rates of all other local sales and use taxes imposed by any taxing authority on the same taxable events;
(ii) The aggregate rates of all taxes under RCW 82.14.465
and
82.14.475
and this section that are authorized but have not yet been imposed on the same taxable events by a city or county that has been approved to receive a state contribution by the department, the department of commerce, or the community economic revitalization board under chapter
39.104, 39.100, or
39.102
RCW; and
(iii) The percentage amount of distributions required under RCW 82.08.020
(5) multiplied by the rate of state taxes imposed under RCW 82.08.020
(1); and
(b) The rate, as determined by the city or county in consultation with the department, reasonably necessary to receive the project award under RCW 39.104.100
over ten months.
(4) The department, upon request, must assist a city or county in establishing its tax rate in accordance with subsection (3) of this section. Once the rate of tax is selected through the application process and approved under RCW 39.104.100, it may not be increased.
(5)(a) Except as provided in (c) and (d) of this subsection, no tax may be imposed under the authority of this section before:
(i) July 1, 2011;
(ii) July 1st of the second calendar year following the year in which the application was approved under RCW 39.104.100
;
(iii) The state sales and use tax increment and state property tax increment for the preceding calendar year equal or exceed the amount of the project award approved under RCW 39.104.100
; and
(iv) Bonds have been issued according to RCW 39.104.110
.
(b) The tax imposed under this section expires the earlier of the date that the bonds issued under the authority of RCW 39.104.110
are retired or twenty-five years after the tax is first imposed.
(c) For a demonstration project described in RCW 82.14.505
(1)(a) except as provided in (d) of this subsection (5), no tax may be imposed under the authority of this section before:
(i) July 1, 2010; and
(ii) Bonds have been issued according to RCW 39.104.110
.
(d) The requirement to issue bonds in (a)(iv) or (c)(ii) of this subsection (5) does not apply to demonstration projects authorized by RCW 82.14.505
(1)(a)(iii), or any city receiving a project award under RCW 39.104.100
of less than one hundred fifty thousand dollars.
(6) An ordinance or resolution adopted by the legislative authority of the city or county imposing a tax under this section must provide that:
(a) The tax will first be imposed on the first day of a fiscal year;
(b) The cumulative amount of tax received by the city or county, in any fiscal year, may not exceed the amount approved by the department under subsection (10) of this section;
(c) The department must cease distributing the tax for the remainder of any fiscal year in which either:
(i) The amount of tax received by the city or county equals the amount of distributions approved by the department for the fiscal year under subsection (10) of this section; or
(ii) The amount of revenue distributed to all sponsoring and cosponsoring local governments from taxes imposed under this section equals the annual state contribution limit;
(d) The tax will be distributed again, should it cease to be distributed for any of the reasons provided in (c) of this subsection, at the beginning of the next fiscal year, subject to the restrictions in this section; and
(e) The state is entitled to any revenue generated by the tax in excess of the amounts specified in (c) of this subsection.
(7) If a city or county receives approval for more than one revitalization area within its jurisdiction, the city or county may impose a sales and use tax under this section for each revitalization area.
(8) The department must determine the amount of tax receipts distributed to each city and county imposing a sales and use tax under the authority of this section and must advise a city or county when tax distributions for the fiscal year equal the amount determined by the department in subsection (10) of this section. Determinations by the department of the amount of tax distributions attributable to a city or county are not appealable. The department must remit any tax receipts in excess of the amounts specified in subsection (6)(c) of this section to the state treasurer who must deposit the money in the general fund.
(9) If a city or county fails to comply with RCW 82.32.765, no tax may be distributed in the subsequent fiscal year until such time as the city or county complies and the department calculates the state contribution amount according to subsection (10) of this section for the fiscal year.
(10)(a) For each fiscal year that a city or county imposes the tax under the authority of this section, the department must approve the amount of taxes that may be distributed to the city or county. The amount approved by the department under this subsection is the lesser of:
(i) The state contribution;
(ii) The amount of project award granted as provided in RCW 39.104.100
; or
(iii) The total amount of revenues from local public sources dedicated or, in the case of carry forward revenues, deemed dedicated in the preceding calendar year, as reported in the required annual report under RCW 82.32.765
.
(b) A city or county may not receive, in any fiscal year, more revenues from taxes imposed under the authority of this section than the amount approved annually by the department.
(11) The amount of tax distributions received from taxes imposed under the authority of this section by all cities and counties is limited annually to not more than the amount of annual state contribution limit.
(12) The definitions in RCW 39.104.020
apply to this section subject to subsection (13) of this section and unless the context clearly requires otherwise.
(13) For purposes of this section, the following definitions apply:
(a) "Local sales and use taxes" means sales and use taxes imposed by cities, counties, public facilities districts, and other local governments under the authority of this chapter, chapter
67.28
RCW, or any other chapter, and that are credited against the state sales and use taxes.
(b) "State sales and use taxes" means the taxes imposed in RCW 82.08.020
(1) and
82.12.020
.
[
2016 c 207 s 4
;
2015 c 112 s 1
;
2010 c 164 s 9
;
2009 c 270 s 601
.]
RCW 82.14.515
Use of sales and use tax funds
—
Local revitalization financing.
(1) Money collected from the taxes imposed under RCW 82.14.510
may be used only for the purpose of paying debt service on bonds issued under the authority in RCW 39.104.110
.
(2) Subsection (1) of this section does not apply to cities that qualify for the bond issuance exemption established in RCW 82.14.510
(5)(d).
[
2015 c 112 s 2
;
2009 c 270 s 602
.]
RCW 82.14.525
Sales and use tax.
(1) The legislative authority of a county may impose a sales and use tax of up to one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax, for the purposes authorized under chapter
36.160
RCW. The legislative authority of the county may impose the sales and use tax by ordinance and may condition its imposition on the specific authorization of a majority of the voters voting on a proposition submitted at a special or general election held after June 30, 2016. The ordinance, or ordinance and ballot proposition, may provide for the tax to apply for a period of up to seven consecutive years.
(2) If a county has not imposed the sales and use tax under this section prior to December 31, 2024, a city within that county may impose a sales and use tax of up to one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax, for the purposes authorized under chapter
36.160
RCW. The legislative authority of the city may impose the sales and use tax by ordinance and may condition its imposition on the specific authorization of a majority of the voters voting on a proposition submitted at a special or general election. The ordinance, or ordinance and ballot proposition, may provide for the tax to apply for a period of up to seven consecutive years.
(3) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters
82.08
and
82.12
RCW upon the occurrence of any taxable event.
(4) The legislative authority of a county or city may reimpose a tax imposed under this section for one or more additional periods of up to seven consecutive years. The legislative authority of the county or city may reimpose the sales and use tax by ordinance and may condition its reimposition on the specific authorization of a majority of the voters voting on a proposition submitted at a special or general election.
(5) A county and a city within that county may not concurrently impose the tax authorized in this section.
(6) Moneys collected under this section may only be used for the purposes set forth in RCW 36.160.110
.
(7) The department must perform the collection of taxes under this section on behalf of a county or city at no cost to the county or city, and the state treasurer must distribute those taxes as available on a monthly basis to the county or city or, upon the direction of the county or city, to its treasurer or a fiscal agent, paying agent, or trustee for obligations issued or incurred by the program.
(8) The definitions in RCW 36.160.020
apply to this section.
[
2023 c 179 s 1
;
2015 3rd sp.s. c 24 s 402
.]
NOTES:
Application
—
2023 c 179:
"This act applies prospectively only and not retroactively. It applies only to taxes imposed under RCW 82.14.525
that are imposed on or after July 23, 2023." [
2023 c 179 s 2
.]
Construction
—
2015 3rd sp.s. c 24:
See note following RCW 36.160.030
.
RCW 82.14.532
Sales and use tax remittance
—
Qualifying projects
—
Requirements
—
Department to determine eligibility.
(1) Subject to the requirements of chapter
35.107
RCW and RCW 81.104.170, a project is eligible for a sales and use tax remittance under the authority of this chapter on:
(a) The sale of or charge made for labor and services rendered in respect to construction or rehabilitation of a qualifying project located in a city; and
(b) The sales or use of tangible personal property that will be incorporated as an ingredient or component of a qualifying project located in a city during the course of the constructing or rehabilitating.
(2)(a) A qualifying project owner claiming a remittance under this section must pay all applicable state and local sales and use taxes imposed or authorized under RCW 82.08.020, 82.12.020, and this chapter on all purchases and uses qualifying for the remittance.
(b) The amount of the remittance is one hundred percent of the local sales and use taxes paid on purchases and uses qualifying under subsection (1) of this section, with respect to taxes imposed by the city and any other taxing authorities that have authorized the use of the remittance as provided under RCW 35.107.040
. A city authorizing a remittance under this subsection must notify the department of an approved qualifying project within 60 days of the city's approval of the project. Such notice must include the information required under RCW 35.107.040
(2) (a) through (c).
(3) After the qualifying project has been operationally complete for eighteen months, but not more than thirty-six months, and after all state and local sales and use taxes for purchases and uses qualifying under subsection (1) of this section have been paid, a qualifying project owner who submits an application for a building permit for that qualifying project prior to July 1, 2027, may apply to the department for a remittance of local sales and use taxes.
(4) A qualifying project owner requesting a remittance under this section must obtain certification from the governing authority of a city verifying that the qualifying project has satisfied the criteria in RCW 35.107.050
.
(5) A qualifying project owner must specify the amount of exempted tax claimed and the qualifying purchases or uses for which the exemption is claimed. The qualifying project owner must retain, in adequate detail, records to enable the department to determine whether the qualifying project owner is entitled to an exemption under this section, including invoices, proof of tax paid, and construction contracts.
(6) The department must determine eligibility under this section based on information provided by the qualifying project owner, which is subject to audit verification by the department.
(7)(a) A person otherwise eligible for a remittance under this section that transfers the ownership of the qualifying project before the requirements in subsection (3) of this section are met may assign the right to the remittance under this section to the subsequent owner of the qualifying project.
(b) Persons applying for the remittance as an assignee must provide the department the following documentation in a form and manner as provided by the department:
(i) The agreement that transfers the right to the remittance to the assignee;
(ii) Proof of payment of sales and use tax on the qualifying project; and
(iii) Any other documentation the department requires.
(8) The definitions in RCW 35.107.020
apply to this section.
[
2021 c 145 s 16
;
2019 c 273 s 11
.]