Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.14.060 Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts -- Imposition at excess rates, effect

§ 82.14.060. Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts -- Imposition at excess rates, effect

Monthly the state treasurer shall make distribution 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 the deduction provided for in RCW 82.14.050. The state treasurer shall make the distribution under this section without appropriation.

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 shall 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.

[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 -- 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.

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Last modified: April 7, 2009