reglab/housing_qa huggingface dataset:
WA Rev Code § 82.75.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.75 - Tax Deferrals for Biotechnology and Medical Device Manufacturing Businesses.|82.75.040 - Repayment of deferred taxes.

RCW 82.75.040 Repayment of deferred taxes.(1) Except as provided in subsection (2) of this section and RCW 82.32.534, taxes deferred under this chapter need not be repaid.(2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is used for purposes other than qualified biotechnology product manufacturing or medical device manufacturing activities at any time during the calendar year in which the eligible investment project is certified by the department as having been operationally completed, or at any time during any of the seven succeeding calendar years, a portion of deferred taxes is immediately due and payable according to the following schedule:Year in which use occurs% of deferred taxes due1100%287.5%375%462.5%550%637.5%725%812.5%(b) If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.75.010, the lessee is responsible for payment to the extent the lessee has received the economic benefit.(3) For a violation of subsection (2)(a) of this section, the department must assess interest at the rate provided for delinquent taxes, but not penalties, retroactively to the date of deferral. The debt for deferred taxes will not be extinguished by insolvency or other failure of the recipient. Transfer of ownership does not terminate the deferral. The deferral is transferred, subject to the successor meeting the eligibility requirements of this chapter, for the remaining periods of the deferral.(4) Notwithstanding subsection (2) of this section or RCW 82.32.534, deferred taxes on the following need not be repaid:(a) Machinery and equipment, and sales of or charges made for labor and services, which at the time of purchase would have qualified for exemption under RCW 82.08.02565; and(b) Machinery and equipment which at the time of first use would have qualified for exemption under RCW 82.12.02565.[ 2017 c 135 § 41; 2010 c 114 § 147; 2006 c 178 § 5.]NOTES:Effective date—2017 c 135: See note following RCW 82.32.534.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Effective date—Severability—2006 c 178: See notes following RCW 82.75.010.
WA Rev Code § 82.75.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.75 - Tax Deferrals for Biotechnology and Medical Device Manufacturing Businesses.|82.75.050 - Application of chapter 82.32 RCW.

RCW 82.75.050 Application of chapter 82.32 RCW.Chapter 82.32 RCW applies to the administration of this chapter.[ 2006 c 178 § 6.]NOTES:Effective date—Severability—2006 c 178: See notes following RCW 82.75.010.
WA Rev Code § 82.75.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.75 - Tax Deferrals for Biotechnology and Medical Device Manufacturing Businesses.|82.75.060 - Confidentiality of applications.

RCW 82.75.060 Confidentiality of applications.Applications approved by the department under this chapter are not confidential and are subject to disclosure.[ 2010 c 106 § 110; 2006 c 178 § 7.]NOTES:Effective date—2010 c 106: See note following RCW 35.102.145.Effective date—Severability—2006 c 178: See notes following RCW 82.75.010.
WA Rev Code § 82.75.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.75 - Tax Deferrals for Biotechnology and Medical Device Manufacturing Businesses.|82.75.070 - Annual tax performance report requirement.

RCW 82.75.070 Annual tax performance report requirement.(1) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534. If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.75.010(5), the lessee must file a complete annual tax performance report, and the applicant is not required to file the annual tax performance report.(2) A recipient who must repay deferred taxes under RCW 82.75.040(2) because the department has found that an investment project is used for purposes other than qualified biotechnology product manufacturing or medical device manufacturing activities is no longer required to file annual tax performance reports under RCW 82.32.534 beginning on the date an investment project is used for nonqualifying purposes.[ 2017 c 135 § 42; 2010 c 114 § 144.]NOTES:Effective date—2017 c 135: See note following RCW 82.32.534.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
WA Rev Code § 82.80.005 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.80 - Local Option Transportation Taxes.|82.80.005 - "District" defined.

RCW 82.80.005 "District" defined.For the purposes of this chapter, "district" means a regional transportation investment district created under chapter 36.120 RCW.[ 2002 c 56 § 415.]NOTES:
WA Rev Code § 82.80.035 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.80 - Local Option Transportation Taxes.|82.80.035 - Commercial parking tax for passenger-only ferry service districts—Definitions.

RCW 82.80.035 Commercial parking tax for passenger-only ferry service districts—Definitions.(1) Subject to the conditions of this section, a passenger-only ferry service district located in a county with a population of one million or less as of January 1, 2016, may fix and impose a parking tax on all persons engaged in a commercial parking business within its respective jurisdiction.(2) In lieu of the tax in subsection (1) of this section, a passenger-only ferry service district located in a county with a population of one million or less as of January 1, 2016, may fix and impose a tax for the act or privilege of parking a motor vehicle in a facility operated by a commercial parking business. The passenger-only ferry service district may provide that:(a) The tax is paid by the operator or owner of the motor vehicle;(b) The tax applies to all parking for which a fee is paid, whether paid or leased, including parking supplied with a lease of nonresidential space;(c) The tax is collected by the operator of the facility and remitted to the city, county, or passenger-only ferry service district;(d) The tax is a fee per vehicle or is measured by the parking charge;(e) The tax rate varies with zoning or location of the facility, the duration of the parking, the time of entry or exit, the type or use of the vehicle, or other reasonable factors; and(f) Tax exempt carpools, vehicles with special license plates and parking placards for persons with disabilities, or government vehicles are exempt from the tax.(3) The rate of the tax under subsection (1) of this section may be based either upon gross proceeds or the number of vehicle stalls available for commercial parking use. The rates charged must be uniform for the same class or type of commercial parking business.(4) The passenger-only ferry service district levying the tax provided for in subsection (1) or (2) of this section may provide for its payment on a monthly, quarterly, or annual basis.(5) The proceeds of the parking tax imposed by a passenger-only ferry service district under subsection (1) or (2) of this section must be used as provided in RCW 36.57A.224.(6) "Commercial parking business" as used in this section, means the ownership, lease, operation, or management of a commercial parking lot in which fees are charged. "Commercial parking lot" means a covered or uncovered area with stalls for the purpose of parking motor vehicles.[ 2015 3rd sp.s. c 44 § 316.]NOTES:Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
WA Rev Code § 82.80.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.80 - Local Option Transportation Taxes.|82.80.080 - Distribution of taxes.

RCW 82.80.080 Distribution of taxes.(1) The state treasurer shall distribute revenues, less authorized deductions, generated by the local option taxes authorized in RCW 82.80.010 and * 82.80.020, levied by counties to the levying counties, and cities contained in those counties, based on the relative per capita population. County population for purposes of this section is equal to one and one-half of the unincorporated population of the county. In calculating the distributions, the state treasurer shall use the population estimates prepared by the state office of financial management and shall further calculate the distribution based on information supplied by the departments of licensing and revenue, as appropriate.(2) The state treasurer shall distribute revenues, less authorized deductions, generated by the local option taxes authorized in RCW 82.80.010 and * 82.80.020 levied by qualifying cities and towns to the levying cities and towns.(3) The state treasurer shall distribute to the district revenues, less authorized deductions, generated by the local option taxes under RCW 82.80.010 or fees under RCW 82.80.100 levied by a district.[ 2002 c 56 § 414; 1998 c 281 § 2; 1990 c 42 § 213.]NOTES:*Reviser's note: RCW 82.80.020 was repealed by 2003 c 1 § 5 (Initiative Measure No. 776, approved November 5, 2002).
WA Rev Code § 82.80.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.80 - Local Option Transportation Taxes.|82.80.090 - Referendum.

RCW 82.80.090 Referendum.A referendum petition to repeal a county or city ordinance imposing a tax or fee authorized under RCW 82.80.030 must 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 fee being imposed and a negative answer to the question and a negative vote on the measure results in the tax or fee 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 has 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 must 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 or city legislative authority, which election shall not take place later than one hundred twenty days after the signed petition has been filed with the filing officer.The referendum procedure provided in this section is the exclusive method for subjecting any county or city ordinance imposing a tax or fee under RCW 82.80.030 to a referendum vote.[ 2015 c 53 § 99; 1990 c 42 § 214.]
WA Rev Code § 82.80.100 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.80 - Local Option Transportation Taxes.|82.80.100 - Regional transportation investment district—Local option vehicle license fee.

RCW 82.80.100 Regional transportation investment district—Local option vehicle license fee.(1) Upon approval of a majority of the voters within its boundaries voting on the ballot proposition, a regional transportation investment district may set and impose an annual local option vehicle license fee, or a schedule of fees based upon the age of the vehicle, of up to one hundred dollars per motor vehicle registered within the boundaries of the region on every motor vehicle. As used in this section "motor vehicle" has the meaning provided in RCW 46.04.320, but does not include farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181, off-road vehicles as defined in RCW 46.04.365, nonhighway vehicles as defined in RCW 46.09.310, and snowmobiles as defined in RCW 46.04.546. Vehicles registered under chapter 46.87 RCW and the international registration plan are exempt from the annual local option vehicle license fee set forth in this section. The department of licensing shall administer and collect this fee on behalf of regional transportation investment districts and remit this fee to the custody of the state treasurer for monthly distribution under RCW 82.80.080.(2) The local option vehicle license fee applies only when renewing a vehicle registration, and is effective upon the registration renewal date as provided by the department of licensing.(3) A regional transportation investment district imposing the local option vehicle license fee or initiating an exemption process shall enter into a contract with the department of licensing. The contract must contain provisions that fully recover the costs to the department of licensing for collection and administration of the fee.(4) A regional transportation investment district imposing the local option fee shall delay the effective date of the local option vehicle license fee imposed by this section at least six months from the date of the final certification of the approval election to allow the department of licensing to implement the administration and collection of or exemption from the fee.[ 2011 c 171 § 125; 2002 c 56 § 408.]NOTES:Intent—Effective date—2011 c 171: See notes following RCW 4.24.210.
WA Rev Code § 82.80.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.80 - Local Option Transportation Taxes.|82.80.900 - Purpose—Effective dates—Application—Implementation—1990 c 42.

RCW 82.80.900 Purpose—Effective dates—Application—Implementation—1990 c 42.See notes following RCW 46.68.090.
WA Rev Code § 82.82.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.82 - Community Empowerment Zones—Tax Deferral Program.|82.82.020 - Application for deferral—Annual tax performance report.

RCW 82.82.020 Application for deferral—Annual tax performance report.(1) Application for deferral of taxes under this chapter can be made at any time prior to completion of construction of a qualified building or buildings, but tax liability incurred prior to the department's receipt of an application may not be deferred. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the location of the investment project, the applicant's average employment in the state for the prior year, estimated or actual new employment related to the project, estimated or actual wages of employees related to the project, estimated or actual costs, time schedules for completion and operation, and other information required by the department. The department must rule on the application within sixty days.(2) Applications for deferral of taxes under this section may not be made after December 31, 2020.(3) Each recipient of a deferral of taxes under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534. If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.82.010(5), the lessee must file a complete annual tax performance report, and the applicant is not required to file the annual tax performance report.(4) A recipient who must repay deferred taxes under RCW 82.82.040 because the department has found that an investment project is no longer an eligible investment project is no longer required to file annual tax performance reports under RCW 82.32.534 beginning on the date an investment project is used for nonqualifying purposes.[ 2017 c 135 § 43; 2010 c 114 § 148; 2008 c 15 § 2.]NOTES:Effective date—2017 c 135: See note following RCW 82.32.534.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Effective date—2008 c 15: See note following RCW 82.82.010.
WA Rev Code § 82.82.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.82 - Community Empowerment Zones—Tax Deferral Program.|82.82.030 - Deferral certificate.

RCW 82.82.030 Deferral certificate.(1) The department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, and 82.14 RCW on each eligible investment project meeting the requirements of this chapter.(2) No certificate may be issued for an investment project that has already received a deferral under chapter 82.60 or 82.63 RCW or this chapter, except that an investment project for qualified research and development that has already received a deferral may also receive an additional deferral certificate for adapting the investment project for use in pilot scale manufacturing.(3) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium.(4) The number of eligible investment projects for which the benefits of this chapter will be allowed is limited to two per biennium. The department must approve deferral certificates for completed applications on a first-in-time basis. During any biennium, only one deferral certificate may be issued per community empowerment zone.[ 2008 c 15 § 3.]NOTES:Effective date—2008 c 15: See note following RCW 82.82.010.
WA Rev Code § 82.82.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.82 - Community Empowerment Zones—Tax Deferral Program.|82.82.040 - Repayment of deferred taxes.

RCW 82.82.040 Repayment of deferred taxes.(1) Except as provided in subsection (2) of this section and RCW 82.32.534, taxes deferred under this chapter need not be repaid.(2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is no longer an "eligible investment project" under RCW 82.82.010 at any time during the calendar year in which the investment project is certified by the department as having been operationally completed, or at any time during any of the seven succeeding calendar years, a portion of deferred taxes are immediately due according to the following schedule:Year in which use occurs% of deferred taxes due1100%287.5%375%462.5%550%637.5%725%812.5%(b) If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.82.010(5), the lessee is responsible for payment to the extent the lessee has received the economic benefit.(3) The department must assess interest at the rate provided for delinquent taxes under chapter 82.32 RCW, but not penalties, retroactively to the date of deferral. The debt for deferred taxes will not be extinguished by insolvency or other failure of the recipient. Transfer of ownership does not terminate the deferral. The deferral is transferred, subject to the successor meeting the eligibility requirements of this chapter, for the remaining periods of the deferral.[ 2017 c 135 § 44; 2010 c 114 § 149; 2008 c 15 § 5.]NOTES:Effective date—2017 c 135: See note following RCW 82.32.534.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Effective date—2008 c 15: See note following RCW 82.82.010.
WA Rev Code § 82.82.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.82 - Community Empowerment Zones—Tax Deferral Program.|82.82.050 - Qualified employment positions—Requirements.

RCW 82.82.050 Qualified employment positions—Requirements.The qualified employment positions must be filled by the end of the calendar year following the year in which the project is certified as operationally complete. If a recipient does not meet the requirements for qualified employment positions by the end of the second calendar year following the year in which the project is certified as operationally complete, all deferred taxes are immediately due.[ 2008 c 15 § 6.]NOTES:Effective date—2008 c 15: See note following RCW 82.82.010.
WA Rev Code § 82.84.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.84 - Local Grocery Tax Restrictions.|82.84.010 - Short title.

RCW 82.84.010 Short title.This chapter may be known and cited as the "keep groceries affordable act of 2018."[ 2019 c 2 § 1 (Initiative Measure No. 1634, approved November 6, 2018).]
WA Rev Code § 82.84.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.84 - Local Grocery Tax Restrictions.|82.84.020 - Findings and declarations.

RCW 82.84.020 Findings and declarations.(1) Whereas access to food is a basic human need of every Washingtonian; and(2) Whereas keeping the price of groceries as low as possible improves the access to food for all Washingtonians; and(3) Whereas taxing groceries is regressive and hurts low- and fixed-income Washingtonians the most; and(4) Whereas working families in Washington pay a greater share of their family income in state and local taxes than their wealthier counterparts; now, therefore,(5) The people of the state of Washington find and declare that no local governmental entity may impose any new tax, fee, or other assessment that targets grocery items.[ 2019 c 2 § 2 (Initiative Measure No. 1634, approved November 6, 2018).]
WA Rev Code § 82.84.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.84 - Local Grocery Tax Restrictions.|82.84.030 - Definitions.

RCW 82.84.030 Definitions.For purposes of this chapter:(1) "Alcoholic beverages" has the same meaning as provided in RCW 82.08.0293.(2) "Groceries" means any raw or processed food or beverage, or any ingredient thereof, intended for human consumption except alcoholic beverages, marijuana products, and tobacco. "Groceries" includes, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, nonalcoholic beverages, kombucha with less than 0.5% alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed.(3) "Local governmental entity" has the same meaning as provided in RCW 4.96.010.(4) "Marijuana products" has the same meaning as provided in RCW 69.50.101.(5) "Tax, fee, or other assessment on groceries" includes, but is not limited to, a sales tax, gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, distribution, sale, possession, ownership, transfer, transportation, container, use, or consumption thereof.(6) "Tobacco" has the same meaning as provided in RCW 82.08.0293.[ 2019 c 2 § 3 (Initiative Measure No. 1634, approved November 6, 2018).]