2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.80 - Local Option Transportation Taxes. › 82.80.140 - Vehicle fee—Transportation benefit district—Exemptions.

RCW 82.80.140
Vehicle fee—Transportation benefit district—Exemptions.
(1) Subject to the provisions of RCW 36.73.065, a transportation benefit district under chapter 36.73 RCW may fix and impose an annual vehicle fee, not to exceed one hundred dollars per vehicle registered in the district, for each vehicle subject to vehicle license fees under RCW 46.17.350(1) (a), (c), (d), (e), (g), (h), (j), or (n) through (q) and for each vehicle subject to gross weight license fees under RCW 46.17.355 with a scale weight of six thousand pounds or less.
(2)(a) A district that includes all the territory within the boundaries of the jurisdiction, or jurisdictions, establishing the district may impose by a majority vote of the governing board of the district up to: (i) Twenty dollars of the vehicle fee authorized in subsection (1) of this section, (ii) forty dollars of the vehicle fee authorized in subsection (1) of this section if a twenty dollar vehicle fee has been imposed for at least twenty-four months, or (iii) fifty dollars of the vehicle fee authorized in subsection (1) of this section if a vehicle fee of forty dollars has been imposed for at least twenty-four months and a district has met the requirements of RCW 36.73.065(6).
If the district is countywide, the revenues of the fee must be distributed to each city within the district by interlocal agreement. The interlocal agreement is effective when approved by the district and sixty percent of the cities representing seventy-five percent of the population of the cities within the district in which the countywide fee is collected.
(b) A district may not impose a fee under this subsection (2):
(i) For a passenger-only ferry transportation improvement unless the vehicle fee is first approved by a majority of the voters within the jurisdiction of the district; or
(ii) That, if combined with the fees previously imposed by another district within its boundaries under RCW 36.73.065(4)(a)(i), exceeds fifty dollars.
If a district imposes or increases a fee under this subsection (2) that, if combined with the fees previously imposed by another district within its boundaries, exceeds fifty dollars, the district shall provide a credit for the previously imposed fees so that the combined vehicle fee does not exceed fifty dollars.
(3) The department of licensing shall administer and collect the fee. The department shall deduct a percentage amount, as provided by contract, not to exceed one percent of the fees collected, for administration and collection expenses incurred by it. The department shall remit remaining proceeds to the custody of the state treasurer. The state treasurer shall distribute the proceeds to the district on a monthly basis.
(4) No fee under this section may be collected until six months after approval under RCW 36.73.065.
(5) The vehicle fee under this section applies only when renewing a vehicle registration, and is effective upon the registration renewal date as provided by the department of licensing.
(6) The following vehicles are exempt from the fee under this section:
(a) Campers, as defined in RCW 46.04.085;
(b) Farm tractors or farm vehicles, as defined in RCW 46.04.180 and 46.04.181;
(c) Mopeds, as defined in RCW 46.04.304;
(d) Off-road and nonhighway vehicles, as defined in RCW 46.04.365;
(e) Private use single-axle trailer, as defined in RCW 46.04.422;
(f) Snowmobiles, as defined in RCW 46.04.546; and
(g) Vehicles registered under chapter 46.87 RCW and the international registration plan.
[ 2015 3rd sp.s. c 44 § 310; 2010 c 161 § 917; 2007 c 329 § 2; 2005 c 336 § 16.]
NOTES:
Reviser's note: This section was previously repealed by Initiative Measure No. 976 (chapter 1, Laws of 2020). The Washington state supreme court ruled in Garfield Cty. Transp. Auth. v. State, No. 98320-8, 2020 Wash. LEXIS 592 (Oct. 15, 2020) that Initiative Measure No. 976 is in violation of Article II, section 19 of the state Constitution and is therefore void in its entirety.
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Effective date—2005 c 336: See note following RCW 36.73.015.