reglab/statecodes huggingface dataset:
2023 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*Reviser's note: RCW 82.14.200 and 82.14.210 were repealed by 2012 c 198 § 26.
2023 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.
2023 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.
2023 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.]
2023 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.]
2023 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.]
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.]
2023 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.
2023 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.]
2023 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.]
2023 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.
2023 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.
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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 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.
[ 2022 c 203 § 19; 2010 1st sp.s. c 19 § 1; 1991 c 54 § 9; 1981 c 160 § 1.]
NOTES:
Modernization of statewide 911 emergency communications system—2022 c 203: See note following RCW 38.52.010.
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.
2023 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.
2023 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 state or county only for the 911 emergency communications system and its administrative and operational costs.
[ 2022 c 203 § 24; 1981 c 160 § 5.]
NOTES:
Modernization of statewide 911 emergency communications system—2022 c 203: See note following RCW 38.52.010.
2023 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.
2023 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 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.
[ 2022 c 203 § 25; 2010 1st sp.s. c 19 § 8; 1998 c 304 § 5; 1981 c 160 § 6.]
NOTES:
Modernization of statewide 911 emergency communications system—2022 c 203: See note following RCW 38.52.010.
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.
2023 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 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 911 excise taxes.
(2) The state and county 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 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.
(5) Returns must be filed electronically using the department's online tax filing service or other method of electronic reporting as the department may authorize as provided in RCW 82.32.080.
[ 2022 c 203 § 26; 2010 1st sp.s. c 19 § 9; 2002 c 341 § 11; 2000 c 106 § 3; 1998 c 304 § 6.]
NOTES:
Modernization of statewide 911 emergency communications system—2022 c 203: See note following RCW 38.52.010.
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.
2023 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 911 excise tax account created.

RCW 82.14B.063
Administration and collection by department—County 911 excise tax account created.
(1) Counties imposing the 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 911 excise taxes collected to cover administration and collection expenses incurred by the department. If a county imposes a 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 911 excise tax under RCW 82.14B.030 that is collected by the department must be deposited in the county 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 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.
[ 2022 c 203 § 27; 2010 1st sp.s. c 19 § 4.]
NOTES:
Modernization of statewide 911 emergency communications system—2022 c 203: See note following RCW 38.52.010.
Effective dates—2010 1st sp.s. c 19: See note following RCW 82.14B.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14B - Counties—Tax on Telephone Access Line Use. › 82.14B.065 - County 911 excise tax account distributions—911 excise tax imposed in excess of maximum allowable.

RCW 82.14B.065
County 911 excise tax account distributions—911 excise tax imposed in excess of maximum allowable.
(1) All moneys that accrue in the county 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 a 911 excise tax that is in excess of the maximum allowable county 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 911 excise tax that is in excess of the maximum allowable tax.
[ 2022 c 203 § 28; 2010 1st sp.s. c 19 § 5.]
NOTES:
Modernization of statewide 911 emergency communications system—2022 c 203: See note following RCW 38.52.010.
Effective dates—2010 1st sp.s. c 19: See note following RCW 82.14B.010.
2023 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 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.
[ 2022 c 203 § 29; 2010 1st sp.s. c 19 § 10; 2004 c 153 § 309; 1998 c 304 § 7.]
NOTES:
Modernization of statewide 911 emergency communications system—2022 c 203: See note following RCW 38.52.010.
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.
2023 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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.14B - Counties—Tax on Telephone Access Line Use. › 82.14B.210 - Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections.

RCW 82.14B.210
Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections.
(1) Upon termination, dissolution, or abandonment of a corporate or limited liability company business, any officer, member, manager, or other person having control or supervision of state 911 excise tax funds collected and held in trust under RCW 82.14B.042, or who is charged with the responsibility for the filing of returns or the payment of state 911 excise tax funds collected and held in trust under RCW 82.14B.042, is personally liable for any unpaid taxes and interest and penalties on those taxes, if such officer or other person willfully fails to pay or to cause to be paid any state 911 excise taxes due from the corporation under this chapter. For the purposes of this section, any state 911 excise taxes that have been paid but not collected are deductible from the state 911 excise taxes collected but not paid. For purposes of this subsection "willfully fails to pay or to cause to be paid" means that the failure was the result of an intentional, conscious, and voluntary course of action.
(2) The officer, member, manager, or other person is liable only for taxes collected that became due during the period he or she had the control, supervision, responsibility, or duty to act for the corporation described in subsection (1) of this section, plus interest and penalties on those taxes.
(3) Persons liable under subsection (1) of this section are exempt from liability if nonpayment of the state 911 excise tax funds held in trust is due to reasons beyond their control as determined by the department by rule.
(4) Any person having been issued a notice of assessment under this section is entitled to the appeal procedures under RCW 82.32.160 through 82.32.200.
(5) This section applies only if the department has determined that there is no reasonable means of collecting the state 911 excise tax funds held in trust directly from the corporation.
(6) This section does not relieve the corporation or limited liability company of other tax liabilities or otherwise impair other tax collection remedies afforded by law.
(7) Collection authority and procedures prescribed in chapter 82.32 RCW apply to collections under this section.
[ 2022 c 203 § 31; 1998 c 304 § 11.]
NOTES:
Modernization of statewide 911 emergency communications system—2022 c 203: See note following RCW 38.52.010.
Findings—Effective dates—1998 c 304: See notes following RCW 82.14B.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.16 - Public Utility Tax. › 82.16.023 - Tax preferences—Expiration dates.

RCW 82.16.023
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 § 1708.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.16 - Public Utility Tax. › 82.16.030 - Taxable under each schedule if within its purview.

RCW 82.16.030
Taxable under each schedule if within its purview.
Every person engaging in businesses which are within the purview of two or more of schedules of RCW 82.16.020(1), shall be taxable under each schedule applicable to the businesses engaged in.
[ 1989 c 302 § 205; 1982 1st ex.s. c 35 § 6; 1961 c 15 § 82.16.030. Prior: 1935 c 180 § 38; RRS § 8370-38.]
NOTES:
Finding, purpose—1989 c 302: See note following RCW 82.04.120.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.16 - Public Utility Tax. › 82.16.040 - Exemption.

RCW 82.16.040
Exemption.
The provisions of this chapter shall not apply to persons engaging in one or more businesses taxable under this chapter whose total gross income is less than two thousand dollars for a monthly period or portion thereof. Any person claiming exemption under this section may be required to file returns even though no tax may be due. If the total gross income for a taxable monthly period is two thousand dollars, or more, no exemption or deductions from the gross operating revenue is allowed by this provision.
[ 1996 c 111 § 4; 1961 c 15 § 82.16.040. Prior: 1959 ex.s. c 3 § 17; 1959 c 197 § 27; 1935 c 180 § 39; RRS § 8370-39.]
NOTES:
Findings—Purpose—Effective date—1996 c 111: See notes following RCW 82.32.030.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.16 - Public Utility Tax. › 82.16.046 - Exemptions—Operation of state route No. 16.

RCW 82.16.046
Exemptions—Operation of state route No. 16.
The provisions of this chapter do not apply to amounts received from operating state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW.
[ 1998 c 179 § 5.]
NOTES:
Finding—1998 c 179: See note following RCW 35.21.718.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.16 - Public Utility Tax. › 82.16.047 - Exemptions—Ride sharing.

RCW 82.16.047
Exemptions—Ride sharing.
This chapter does not apply to any funds received in the course of ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010.
[ 2021 c 135 § 8; 1999 c 358 § 12; 1979 c 111 § 18.]
NOTES:
Effective date—2021 c 135: See note following RCW 46.18.285.
Effective date—1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.
Severability—1979 c 111: See note following RCW 46.74.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.16 - Public Utility Tax. › 82.16.0498 - Credit—Sales of electricity or gas to an aluminum smelter.

RCW 82.16.0498
Credit—Sales of electricity or gas to an aluminum smelter.
(1) A person who is subject to tax under this chapter on gross income from sales of electricity, natural gas, or manufactured gas made to an aluminum smelter is eligible for an exemption from the tax in the form of a credit, if the contract for sale of electricity or gas to the aluminum smelter specifies that the price charged for the electricity or gas will be reduced by an amount equal to the credit.
(2) The credit is equal to the gross income from the sale of the electricity or gas to an aluminum smelter multiplied by the corresponding rate in effect at the time of the sale for the public utility tax under RCW 82.16.020.
(3) The exemption provided for in this section does not apply to amounts received from the remarketing or resale of electricity originally obtained by contract for the smelting process.
(4) For the purposes of this section, "aluminum smelter" has the same meaning as provided in RCW 82.04.217.
[ 2004 c 24 § 13.]
NOTES:
Intent—Effective date—2004 c 24: See notes following RCW 82.04.2909.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.16 - Public Utility Tax. › 82.16.053 - Deductions in computing tax—Light and power businesses.

RCW 82.16.053
Deductions in computing tax—Light and power businesses.
(1) In computing tax under this chapter, a light and power business may deduct from gross income the lesser of the amounts determined under subsections (2) through (4) of this section.
(2)(a) Fifty percent of wholesale power cost paid during the reporting period, if the light and power business has fewer than five and one-half customers per mile of line.
(b) Forty percent of wholesale power cost paid during the reporting period, if the light and power business has more than five and one-half but less than eleven customers per mile.
(c) Thirty percent of the wholesale power cost paid during the reporting period, if the light and power business has more than eleven but less than seventeen customers per mile of line.
(d) Zero if the light and power business has more than seventeen customers per mile of line.
(3) Wholesale power cost multiplied by the percentage by which the average retail electric power rates for the light and power business exceed the state average electric power rate. If more than fifty percent of the kilowatt-hours sold by a light and power business are sold to irrigators, then only sales to nonirrigators shall be used to calculate the average electric power rate for that light and power business. For purposes of this subsection, the department shall determine state average electric power rate each year based on the most recent available data and shall inform taxpayers of its determination.
(4) Four hundred thousand dollars per month.
[ 1996 c 145 § 1; 1994 c 236 § 1.]
NOTES:
Effective date—1996 c 145: "This act shall take effect July 1, 1996." [ 1996 c 145 § 2.]
Effective date—1994 c 236: "This act shall take effect July 1, 1994." [ 1994 c 236 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.16 - Public Utility Tax. › 82.16.055 - Deductions relating to energy conservation or production from renewable resources.

RCW 82.16.055
Deductions relating to energy conservation or production from renewable resources.
(1) In computing tax under this chapter there must be deducted from the gross income:
(a) An amount equal to the cost of production at the plant for consumption within the state of Washington of:
(i) Electrical energy produced or generated from cogeneration as defined in RCW 82.35.020, as existing on June 30, 2006; and
(ii) Electrical energy or gas produced or generated from renewable energy resources such as solar energy, wind energy, hydroelectric energy, geothermal energy, wood, wood wastes, municipal wastes, agricultural products and wastes, and end-use waste heat; and
(b) Those amounts expended to improve consumers' efficiency of energy end use or to otherwise reduce the use of electrical energy or gas by the consumer.
(2) This section applies only to new facilities for the production or generation of energy from cogeneration or renewable energy resources or measures to improve the efficiency of energy end use on which construction or installation is begun after June 12, 1980, and before January 1, 1990.
(3) Deductions under subsection (1)(a) of this section must be allowed for a period not to exceed thirty years after the project is placed in operation.
(4) Measures or projects encouraged under this section must at the time they are placed in service be reasonably expected to save, produce, or generate energy at a total incremental system cost per unit of energy delivered to end use which is less than or equal to the incremental system cost per unit of energy delivered to end use from similarly available conventional energy resources which utilize nuclear energy or fossil fuels and which the gas or electric utility could acquire to meet energy demand in the same time period.
(5) The department of revenue, after consultation with the utilities and transportation commission in the case of investor-owned utilities and the governing bodies of locally regulated utilities, must determine the eligibility of individual projects and measures for deductions under this section.
[ 2020 c 139 § 27; 1980 c 149 § 3.]
NOTES:
Legislative finding—1980 c 149: See RCW 80.28.024.
Utility rate structures encouraging energy conservation and production from renewable resources: RCW 80.28.025.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.16 - Public Utility Tax. › 82.16.060 - May be taxed under other chapters.

RCW 82.16.060
May be taxed under other chapters.
Nothing herein shall be construed to exempt persons taxable under the provisions of this chapter from tax under any other chapters of this title with respect to activities other than those specifically within the provisions of this chapter.
[ 1961 c 15 § 82.16.060. Prior: 1935 c 180 § 41; RRS § 8370-41.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.16 - Public Utility Tax. › 82.16.080 - Administration.

RCW 82.16.080
Administration.
All of the provisions contained in chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this chapter.
[ 1961 c 15 § 82.16.080. Prior: 1935 c 180 § 43; RRS § 8370-43.]