reglab/housing_qa huggingface dataset:
WA Rev Code § 82.14.055 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.055 - Tax changes.

RCW 82.14.055 Tax changes.(1) Except as provided in subsections (2), (3), and (4) of this section, a local sales and use tax change may take effect (a) no sooner than seventy-five days after the department receives notice 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 thirty days after the department receives notice 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) 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.[ 2016 c 46 § 1; 2003 c 168 § 206; 2001 c 320 § 7; 2000 c 104 § 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 § 1.]Effective date—2000 c 104: "This act takes effect July 1, 2000." [ 2000 c 104 § 7.]Statewide sales and use tax changes: RCW 82.08.064.
WA Rev Code § 82.14.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.060 - Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts—Imposition at excess rates, effect.

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 § 5; 2014 c 216 § 404; 2009 c 469 § 108; 2005 c 336 § 21; 1991 c 207 § 3; 1990 2nd ex.s. c 1 § 202; 1981 2nd ex.s. c 4 § 11; 1971 ex.s. c 296 § 4; 1970 ex.s. c 94 § 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.
WA Rev Code § 82.14.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.070 - Uniformity—Rule making—Model ordinance.

RCW 82.14.070 Uniformity—Rule making—Model ordinance.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. 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.[ 2003 c 168 § 202; 2000 c 104 § 5; 1970 ex.s. c 94 § 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.
WA Rev Code § 82.14.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|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.

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 § 2.]
WA Rev Code § 82.14.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.090 - Payment of tax prior to taxable event—When permitted—Deposit with treasurer—Credit against future tax—When fund designation permitted.

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 § 3.]
WA Rev Code § 82.14.212 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.212 - Transfer of funds pursuant to government service agreement.

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 § 13.]NOTES:*Reviser's note: RCW 82.14.200 and 82.14.210 were repealed by 2012 c 198 § 26.
WA Rev Code § 82.14.215 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.215 - Apportionment and distribution—Withholding revenue for noncompliance.

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 § 35.]NOTES:Section headings not law—1991 sp.s. c 32: See RCW 36.70A.902.
WA Rev Code § 82.14.230 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.230 - Natural or manufactured gas—Cities may impose use tax.

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 § 305; 2010 c 127 § 5; 1989 c 384 § 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.
WA Rev Code § 82.14.300 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.300 - Local government criminal justice assistance—Finding.

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 § 83; 1990 2nd ex.s. c 1 § 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 § 1104.]
WA Rev Code § 82.14.350 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.350 - Sales and use tax for juvenile detention facilities and jails—Colocation.

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 § 1.]
WA Rev Code § 82.14.410 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.410 - Sales of lodging tax rate changes.

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 § 704; 2001 c 6 § 1.]NOTES:*Reviser's note: A majority of chapter 67.40 RCW was repealed by 2010 1st sp.s. c 15 § 14, effective November 30, 2010. RCW 67.40.020 was repealed by 2010 1st sp.s. c 15 § 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 § 2.]
WA Rev Code § 82.14.440 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.440 - Sales and use tax for passenger-only ferry service.

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 § 207.]NOTES:Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.
WA Rev Code § 82.14.445 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.445 - Sales and use tax for passenger-only ferry service districts.

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 § 315.]NOTES:Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
WA Rev Code § 82.14.455 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.455 - Exemptions—Machinery and equipment used in generating electricity.

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 § 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.
WA Rev Code § 82.14.457 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.457 - Sales and use tax for digital goods—Apportionment.

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 § 25; 2017 c 323 § 527; 2009 c 535 § 703.]NOTES: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.
WA Rev Code § 82.14.480 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.14 - Local Retail Sales and Use Taxes.|82.14.480 - Sales and use tax for health sciences and services authorities.

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 § 1; 2010 1st sp.s. c 33 § 3; 2007 c 251 § 11.]NOTES:Captions not law—Severability—2007 c 251: See notes following RCW 35.104.010.