reglab/housing_qa huggingface dataset:
WA Rev Code § 82.14.485 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.485 - Sales and use taxes for regional centers.

RCW 82.14.485 Sales and use taxes for regional centers.(1) In a county with a population under three hundred thousand, 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 ninety thousand and less than one hundred thousand 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 two thousand 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) The tax imposed in this section expires when bonds issued to finance or refinance the construction, improvement, rehabilitation, or expansion of the regional center and related parking facilities are retired, but not more than forty years after the tax is first collected.(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 thirty-three 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.[ 2017 c 164 § 2; 2007 c 486 § 3.]
WA Rev Code § 82.14.490 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.490 - Sourcing—Sales and use taxes.

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 § 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.
WA Rev Code § 82.14.515 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.515 - Use of sales and use tax funds—Local revitalization financing.

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 § 2; 2009 c 270 § 602.]
WA Rev Code § 82.14.525 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.525 - Sales and use tax.

RCW 82.14.525 Sales and use tax.(1) The legislative authority of a county or a city 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 or city may impose the sales and use tax by ordinance and must 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 and ballot proposition may provide for the tax to apply for a period of up to seven consecutive years.(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.(3) 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 only reimpose the sales and use tax by ordinance and on the prior specific authorization of a majority of the voters voting on a proposition submitted at a special or general election.(4) Moneys collected under this section may only be used for the purposes set forth in RCW 36.160.110.(5) 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.(6) The definitions in RCW 36.160.020 apply to this section.[ 2015 3rd sp.s. c 24 § 402.]NOTES:Construction—2015 3rd sp.s. c 24: See note following RCW 36.160.030.
WA Rev Code § 82.14.545 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.545 - Mitigation payments.

RCW 82.14.545 Mitigation payments. (Expires July 1, 2026.)(1) In order to mitigate local sales tax revenue net losses as a result of the sourcing provisions of the streamlined sales and use tax agreement under this title, the state treasurer, on July 1, 2021, and each July 1st thereafter through July 1, 2026, must transfer into the manufacturing and warehousing job centers account from the general fund the sum required to provide mitigation payments to qualifying jurisdictions as described under this section.(2) The department shall provide each qualified local taxing district a quarterly mitigation payment from the warehousing and manufacturing job center assistance program equal to the streamlined sales tax mitigation payment that was provided to that qualified local taxing district on June 30, 2020. Starting on July 1, 2022, the amount of the quarterly mitigation payment shall be reduced by 20 percent of the previous year's payment for that same quarter.(3) "Qualified local taxing district" means a city that received a quarterly streamlined sales tax mitigation payment from the state on June 30, 2020, of at least $60,000.(4) This section expires July 1, 2026.[ 2021 c 83 § 2.]NOTES:Findings—2021 c 83: "The legislature recognizes that changes in sales tax sourcing laws created a significant negative fiscal impact on communities with a concentration of warehousing, manufacturing, and shipping. These communities are vital job centers to our state economy and are some of the most diverse communities in our state.Furthermore, the infrastructure demands to support these industries are significant. The legislature hereby creates the warehousing and manufacturing job center assistance program to provide these communities with revenue to mitigate for the negative fiscal impact of changes in sales tax sourcing laws, and fund important infrastructure to maintain these key job centers." [ 2021 c 83 § 1.]Effective date—2021 c 83: "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, 2021." [ 2021 c 83 § 4.]
WA Rev Code § 82.14.550 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.550 - Manufacturing and warehousing job centers account.

RCW 82.14.550 Manufacturing and warehousing job centers account.The manufacturing and warehousing job centers account is created in the state treasury. All receipts from RCW 82.14.545 must be deposited into the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only for the purpose of mitigating the negative fiscal impacts to local taxing jurisdictions as a result of the streamlined sales and use tax agreement under this title.[ 2021 c 83 § 3.]NOTES:Findings—Effective date—2021 c 83: See notes following RCW 82.14.545.
WA Rev Code § 82.14.820 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.820 - Warehouse and grain elevators and distribution centers—Exemption does not apply.

RCW 82.14.820 Warehouse and grain elevators and distribution centers—Exemption does not apply.The exemptions in RCW 82.08.820, 82.12.820, 82.08.0207, and 82.12.0207 are for the state portion of the sales and use tax and do not extend to the tax imposed in this chapter.[ 2017 c 176 § 4; 1997 c 450 § 4.]NOTES:Findings—Intent—Application—2017 c 176: See notes following RCW 82.08.0207.Findings—Intent—Report—Effective date—1997 c 450: See notes following RCW 82.08.820.
WA Rev Code § 82.14A.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14A - Cities and Towns—License Fees and Taxes on Financial Institutions.|82.14A.010 - License fees or taxes on financial institutions—Restrictions—Application of chapter 82.04 RCW—Rates.

RCW 82.14A.010 License fees or taxes on financial institutions—Restrictions—Application of chapter 82.04 RCW—Rates.The governing body of any city or town which imposes a license fee or tax, by ordinance or resolution, may pursuant to RCW 82.14A.010 through 82.14A.030 only, fix and impose a license fee or tax on national banks, state banks, trust companies, mutual savings banks, building and loan associations, savings and loan associations, and other financial institutions for the act or privilege of engaging in business: PROVIDED, That the definitions, deductions and exemptions set forth in chapter 82.04 RCW, insofar as they shall be applicable shall be applied to a license fee or tax imposed by any city or town, if such fee or tax is measured by the gross income of the business: PROVIDED, FURTHER, That the rate of such license fee or tax shall not exceed the rate imposed upon other service type business activity: AND PROVIDED FURTHER, That nothing in RCW 82.14A.010 through 82.14A.030 shall extend the regulatory power of any city or town.[ 1972 ex.s. c 134 § 2.]
WA Rev Code § 82.14A.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14A - Cities and Towns—License Fees and Taxes on Financial Institutions.|82.14A.020 - Division of gross income of business between cities, towns and unincorporated areas.

RCW 82.14A.020 Division of gross income of business between cities, towns and unincorporated areas.For purposes of RCW 82.14A.010, the state department of revenue is hereby authorized and directed to promulgate, pursuant to the provisions of chapter 34.05 RCW, rules establishing uniform methods of division of gross income of the business of a single taxpayer between those cities, towns and unincorporated areas in which such taxpayer has a place of business.[ 1972 ex.s. c 134 § 3.]
WA Rev Code § 82.14A.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14A - Cities and Towns—License Fees and Taxes on Financial Institutions.|82.14A.030 - Effective date of resolutions or ordinances.

RCW 82.14A.030 Effective date of resolutions or ordinances.No resolution or ordinance or any amendment thereto adopted pursuant to RCW 82.14A.010 shall be effective, except on the first day of a calendar month.[ 1972 ex.s. c 134 § 5.]
WA Rev Code § 82.14A.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14A - Cities and Towns—License Fees and Taxes on Financial Institutions.|82.14A.900 - Effective date—1972 ex.s. c 134.

RCW 82.14A.900 Effective date—1972 ex.s. c 134.Sections 2 through 5 of this 1972 amendatory act shall take effect July 1, 1972.[ 1972 ex.s. c 134 § 8.]
WA Rev Code § 82.14B.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14B - Counties—Tax on Telephone Access Line Use.|82.14B.010 - Findings.

RCW 82.14B.010 Findings.The legislature finds that the state and counties should be provided with an additional revenue source to fund enhanced 911 emergency communications systems throughout the state on a multicounty or countywide basis. The legislature further finds that the most efficient and appropriate method of deriving additional revenue for this purpose is to impose an excise tax on the use of switched access lines, radio access lines, and interconnected voice over internet protocol service lines.[ 2010 1st sp.s. c 19 § 1; 1991 c 54 § 9; 1981 c 160 § 1.]NOTES:Effective dates—2010 1st sp.s. c 19: "(1) Except as otherwise provided in this section, this act takes effect October 1, 2010.(2) Sections 1 through 3, 5 through 7, 10 through 21, and 23 of this act take effect January 1, 2011." [ 2010 1st sp.s. c 19 § 27.]Referral to electorate—1991 c 54: See note following RCW 38.52.030.
WA Rev Code § 82.14B.035 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14B - Counties—Tax on Telephone Access Line Use.|82.14B.035 - Tax preferences—Expiration dates.

RCW 82.14B.035 Tax preferences—Expiration dates.See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 § 1707.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.14B.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14B - Counties—Tax on Telephone Access Line Use.|82.14B.050 - Use of proceeds.

RCW 82.14B.050 Use of proceeds.The proceeds of any tax collected under this chapter shall be used by the county only for the emergency services communication system.[ 1981 c 160 § 5.]
WA Rev Code § 82.14B.055 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14B - Counties—Tax on Telephone Access Line Use.|82.14B.055 - Use of funds voluntarily remitted.

RCW 82.14B.055 Use of funds voluntarily remitted.For the time period from July 1, 2007, until January 1, 2011, counties and the state are authorized to accept and use funds and any accrued interest voluntarily remitted by interconnected voice over internet protocol service companies.[ 2010 1st sp.s. c 19 § 24.]NOTES:Effective dates—2010 1st sp.s. c 19: See note following RCW 82.14B.010.
WA Rev Code § 82.14B.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14B - Counties—Tax on Telephone Access Line Use.|82.14B.060 - County imposition of tax—Ordinance—Department notice.

RCW 82.14B.060 County imposition of tax—Ordinance—Department notice.A county legislative authority imposing a tax under this chapter must establish by ordinance all necessary and appropriate procedures for the administration of the county enhanced 911 excise taxes by the department. A county legislative authority imposing a tax under this chapter must provide the department notification of the imposition of the tax or a change in the tax no less than seventy-five days before the effective date of the imposition of the tax or the change in the tax.[ 2010 1st sp.s. c 19 § 8; 1998 c 304 § 5; 1981 c 160 § 6.]NOTES:Effective dates—2010 1st sp.s. c 19: See note following RCW 82.14B.010.Findings—Effective dates—1998 c 304: See notes following RCW 82.14B.020.
WA Rev Code § 82.14B.061 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14B - Counties—Tax on Telephone Access Line Use.|82.14B.061 - Administration by department—Extending reporting periods.

RCW 82.14B.061 Administration by department—Extending reporting periods.(1) The department must administer and adopt rules as may be necessary to enforce and administer the state and county enhanced 911 excise taxes imposed or authorized by this chapter. Chapter 82.32 RCW, with the exception of RCW 82.32.045, 82.32.145, and 82.32.380, applies to the administration, collection, and enforcement of the state and county enhanced 911 excise taxes.(2) The state and county enhanced 911 excise taxes imposed or authorized by this chapter, along with reports and returns on forms prescribed by the department, are due at the same time the taxpayer reports other taxes under RCW 82.32.045. If no other taxes are reported under RCW 82.32.045, the taxpayer must remit tax on an annual basis in accordance with RCW 82.32.045.(3) The department may relieve any taxpayer or class of taxpayers from the obligation of remitting monthly and may require the return to cover other longer reporting periods, but in no event may returns be filed for a period greater than one year.(4) The state and county enhanced 911 excise taxes imposed or authorized by this chapter are in addition to any taxes imposed upon the same persons under chapters 82.08, 82.12, and 82.14 RCW.[ 2010 1st sp.s. c 19 § 9; 2002 c 341 § 11; 2000 c 106 § 3; 1998 c 304 § 6.]NOTES:Effective dates—2010 1st sp.s. c 19: See note following RCW 82.14B.010.Severability—Effective date—2002 c 341: See notes following RCW 38.52.501.Effective date—2000 c 106: See note following RCW 82.32.330.Findings—Effective dates—1998 c 304: See notes following RCW 82.14B.020.
WA Rev Code § 82.14B.063 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14B - Counties—Tax on Telephone Access Line Use.|82.14B.063 - Administration and collection by department—County enhanced 911 excise tax account created.

RCW 82.14B.063 Administration and collection by department—County enhanced 911 excise tax account created.(1) Counties imposing the enhanced 911 excise tax under RCW 82.14B.030 must contract with the department for the administration and collection of the tax. The department may deduct a percentage amount, as provided by contract, of no more than two percent of the enhanced 911 excise taxes collected to cover administration and collection expenses incurred by the department. If a county imposes an enhanced 911 excise tax with an effective date of January 1, 2011, the county must contract with the department for the administration and collection of the tax by October 15, 2010.(2) The remainder of any portion of the county enhanced 911 excise tax under RCW 82.14B.030 that is collected by the department must be deposited in the county enhanced 911 excise tax account hereby created in the custody of the state treasurer. Expenditures from the account may be used only for distribution to counties imposing the enhanced 911 excise tax. Only the director of the department or his or her designee may authorize expenditures from the account. The account is not subject to allotment procedures under chapter 43.88 RCW, and an appropriation is not required for expenditures.[ 2010 1st sp.s. c 19 § 4.]NOTES:Effective dates—2010 1st sp.s. c 19: See note following RCW 82.14B.010.
WA Rev Code § 82.14B.065 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14B - Counties—Tax on Telephone Access Line Use.|82.14B.065 - County enhanced 911 excise tax account distributions—Enhanced 911 excise tax imposed in excess of maximum allowable.

RCW 82.14B.065 County enhanced 911 excise tax account distributions—Enhanced 911 excise tax imposed in excess of maximum allowable.(1) All moneys that accrue in the county enhanced 911 excise tax account created in RCW 82.14B.063 must be distributed monthly to the counties in the amount of the taxes collected on behalf of each county, minus the administration and collection fee retained by the department as provided in RCW 82.14B.063.(2) If a county imposes by resolution or ordinance an enhanced 911 excise tax that is in excess of the maximum allowable county enhanced 911 excise tax provided in RCW 82.14B.030, the ordinance or resolution may not be considered void in its entirety, but only with respect to that portion of the enhanced 911 excise tax that is in excess of the maximum allowable tax.[ 2010 1st sp.s. c 19 § 5.]NOTES:Effective dates—2010 1st sp.s. c 19: See note following RCW 82.14B.010.
WA Rev Code § 82.14B.150 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14B - Counties—Tax on Telephone Access Line Use.|82.14B.150 - Filing of tax returns—Credit or refund for bad debts.

RCW 82.14B.150 Filing of tax returns—Credit or refund for bad debts.(1) A local exchange company, radio communications service company, or interconnected voice over internet protocol service company must file tax returns on a cash receipts or accrual basis according to which method of accounting is regularly employed in keeping the books of the company. A company filing returns on a cash receipts basis is not required to pay tax on debt subject to credit or refund under subsection (2) of this section.(2) A local exchange company, radio communications service company, or interconnected voice over internet protocol service company is entitled to a credit or refund for state and county enhanced 911 excise taxes previously paid on bad debts, as that term is used in 26 U.S.C. Sec. 166, as amended or renumbered as of January 1, 2003.[ 2010 1st sp.s. c 19 § 10; 2004 c 153 § 309; 1998 c 304 § 7.]NOTES:Effective dates—2010 1st sp.s c 19: See note following RCW 82.14B.010.Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.Findings—Effective dates—1998 c 304: See notes following RCW 82.14B.020.
WA Rev Code § 82.14B.160 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14B - Counties—Tax on Telephone Access Line Use.|82.14B.160 - Exemption—Activities immune from taxation under constitutions.

RCW 82.14B.160 Exemption—Activities immune from taxation under constitutions.The taxes imposed or authorized by this chapter do not apply to any activity that the state or county is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.[ 2010 1st sp.s. c 19 § 11; 1998 c 304 § 8.]NOTES:Effective dates—2010 1st sp.s. c 19: See note following RCW 82.14B.010.Findings—Effective dates—1998 c 304: See notes following RCW 82.14B.020.