§ 81.104.150. Employer tax
Cities that operate transit systems, county transportation authorities, metropolitan municipal corporations, public transportation benefit areas, and regional transit authorities may submit an authorizing proposition to the voters and if approved may impose an excise tax of up to two dollars per month per employee on all employers located within the agency's jurisdiction, measured by the number of full-time equivalent employees, solely for the purpose of providing high capacity transportation service. The rate of tax shall be approved by the voters. This tax may not be imposed by: (1) A transit agency when the county within which it is located is imposing an excise tax pursuant to RCW 81.100.030; or (2) a regional transit authority when any county within the authority's boundaries is imposing an excise tax pursuant to RCW 81.100.030. The agency imposing the tax authorized in this section may provide for exemptions from the tax to such educational, cultural, health, charitable, or religious organizations as it deems appropriate.
[1992 c 101 § 26; 1990 c 43 § 41.]
Sections: Previous 81.104.080 81.104.090 81.104.100 81.104.110 81.104.115 81.104.120 81.104.130 81.104.140 81.104.150 81.104.160 81.104.170 81.104.180 81.104.190 81.104.900 81.104.901 NextLast modified: April 7, 2009