Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.14 Local Retail Sales And Use Taxes

82.14.010 Legislative finding -- Purpose
The legislature finds that the several counties and cities of the state lack adequate sources of revenue to carry out essential county and municipal purposes. ...

82.14.020 Definitions
For purposes of this chapter: (1) "City" means a city or town; (2) The meaning ascribed to words and phrases in chapters 82.04, 82.08 and ...

82.14.030 Sales and use taxes authorized -- Additional taxes authorized -- Maximum rates
(1) The governing body of any county or city, while not required by legislative mandate to do so, may, by resolution or ordinance for the ...

82.14.032 Alteration of tax rate pursuant to government service agreement
The rate of sales and use tax imposed by a city under RCW 82.14.030 (1) and (2) may be altered pursuant to a government service ...

82.14.034 Alteration of county's share of city's tax receipts pursuant to government service agreement
The percentage of a city's sales and use tax receipts that a county receives under RCW 82.14.030 (1) and (2) may be altered pursuant to ...

82.14.036 Imposition or alteration of additional taxes -- Referendum petition to repeal -- Procedure -- Exclusive method
Any referendum petition to repeal a county or city ordinance imposing a tax or altering the rate of the tax authorized under RCW 82.14.030(2) shall ...

82.14.040 County ordinance to contain credit provision
(1) Any county ordinance adopted under RCW 82.14.030(1) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing ...

82.14.045 Sales and use taxes for public transportation systems
(1) The legislative body of any city pursuant to RCW 35.92.060, of any county which has created an unincorporated transportation benefit area pursuant to RCW ...

82.14.0455 Sales and use tax for transportation benefit districts
(1) Subject to the provisions in RCW 36.73.065, a transportation benefit district under chapter 36.73 RCW may fix and impose a sales and use tax ...

82.14.046 Sales and use tax equalization payments from local transit taxes
Beginning with distributions made to municipalities under *RCW 82.44.150 on January 1, 1996, municipalities as defined in RCW 35.58.272 imposing local transit taxes, which for ...

82.14.048 Sales and use taxes for public facilities districts
(1) The governing board of a public facilities district under chapter 36.100 or 35.57 RCW may submit an authorizing proposition to the voters of the ...

82.14.0485 Sales and use tax for baseball stadium -- Counties with population of one million or more -- Deduction from tax otherwise required -- "Baseball stadium" defined
(1) The legislative authority of a county with a population of one million or more may impose a sales and use tax in accordance with ...

82.14.0486 State contribution for baseball stadium limited
Sections 101 through 105, chapter 1, Laws of 1995 3rd sp. sess. constitute the entire state contribution for a baseball stadium, as defined in RCW ...

82.14.049 Sales and use tax for public sports facilities -- Tax upon retail rental car rentals
The legislative authority of any county may impose a sales and use tax, in addition to the tax authorized by RCW 82.14.030, upon retail car ...

82.14.0494 Sales and use tax for stadium and exhibition center -- Deduction from tax otherwise required -- Transfer and deposit of revenues
(1) The legislative authority of a county that has created a public stadium authority to develop a stadium and exhibition center under RCW 36.102.050 may ...

82.14.050 Administration and collection -- Local sales and use tax account
The counties, cities, and transportation authorities under RCW 82.14.045, public facilities districts under chapters 36.100 and 35.57 RCW, public transportation benefit areas under RCW 82.14.440, ...

82.14.055 Tax changes
(1) Except as provided in subsections (2), (3), and (4) of this section, a local sales and use tax change shall take effect (a) no ...

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 ...

82.14.070 Uniformity -- Rule making -- Model ordinance
It is the intent of this chapter that any local sales and use tax adopted pursuant to this chapter be identical to the state sales ...

82.14.080 Deposit of tax prior to due date -- Credit against future tax or assessment -- When fund designation permitted -- Use of tax revenues received in connection with large construction projects
The taxes provided by this chapter may be deposited by any taxpayer prior to the due date thereof with the treasurer or other legal depository ...

82.14.090 Payment of tax prior to taxable event -- When permitted -- Deposit with treasurer -- Credit against future tax -- When fund designation permitted
When permitted by resolution or ordinance, any tax authorized by this chapter may be paid prior to the taxable event to which it may be ...

82.14.200 County sales and use tax equalization account -- Allocation procedure
There is created in the state treasury a special account to be known as the "county sales and use tax equalization account." Into this account ...

82.14.210 Municipal sales and use tax equalization account -- Allocation procedure
There is created in the state treasury a special account to be known as the "municipal sales and use tax equalization account." Into this account ...

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 ...

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 ...

82.14.220 Figures for apportionments and distributions under RCW 82.14.200 and 82.14.210
The apportionments and distributions by the state treasurer under RCW 82.14.200 and 82.14.210 shall be based on figures supplied by the department of revenue.[1984 c ...

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 ...

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 ...

82.14.310 County criminal justice assistance account -- Transfers from general fund -- Distributions based on crime rate and population -- Limitations
(1) The county criminal justice assistance account is created in the state treasury. Beginning in fiscal year 2000, the state treasurer shall transfer into the ...

82.14.320 Municipal criminal justice assistance account -- Transfers from general fund -- Distributions criteria and formula -- Limitations
(1) The municipal criminal justice assistance account is created in the state treasury. Beginning in fiscal year 2000, the state treasurer shall transfer into the ...

82.14.330 Municipal criminal justice assistance account -- Transfers from general fund -- Distributions based on crime rate, population, and innovation -- Limitations
(1) Beginning in fiscal year 2000, the state treasurer shall transfer into the municipal criminal justice assistance account for distribution under this section from the ...

82.14.340 Additional sales and use tax for criminal justice purposes -- Referendum -- Expenditures
The legislative authority of any county may fix and impose a sales and use tax in accordance with the terms of this chapter, provided that ...

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, ...

82.14.360 Special stadium sales and use taxes
(1) The legislative authority of a county with a population of one million or more may impose a special stadium sales and use tax upon ...

82.14.370 Sales and use tax for public facilities in rural counties
(1) The legislative authority of a rural county may impose a sales and use tax in accordance with the terms of this chapter. The tax ...

82.14.380 Distressed county assistance account -- Created -- Distributions
(1) The distressed county assistance account is created in the state treasury. Into this account shall be placed a portion of all motor vehicle excise ...

82.14.390 Sales and use tax for regional centers
(1) Except as provided in subsection (7) of this section, the governing body of a public facilities district (a) created before July 31, 2002, under ...

82.14.400 Sales and use tax for zoo, aquarium, and wildlife facilities -- Authorizing proposition -- Distributions
(1) Upon the joint request of a metropolitan park district, a city with a population of more than one hundred fifty thousand, and a county ...

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 ...

82.14.415 Sales and use tax for cities to offset municipal service costs to newly annexed areas
(1) The legislative authority of any city with a population less than four hundred thousand and which is located in a county with a population ...

82.14.420 Sales and use tax for emergency communication systems and facilities
(1) A county legislative authority may submit an authorizing proposition to the county voters, and if the proposition is approved by a majority of persons ...

82.14.430 Sales and use tax for regional transportation investment district
(1) If approved by the majority of the voters within its boundaries voting on the ballot proposition, a regional transportation investment district may impose a ...

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 ...

82.14.450 Sales and use tax for counties and cities
(1) A county legislative authority may submit an authorizing proposition to the county voters at a primary or general election and, if the proposition is ...

82.14.460 Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts
(1) A county legislative authority may authorize, fix, and impose a sales and use tax in accordance with the terms of this chapter. (2) The ...

82.14.465 Hospital benefit zones -- Sales and use tax -- Definitions
(1) A city, town, or county that creates a benefit zone and finances public improvements pursuant to chapter 39.100 RCW may impose a sales and ...

82.14.470 Hospital benefit zones -- Local public sources dedicated to finance public improvements -- Reporting requirements
(1)(a)(i) Moneys collected from the taxes imposed under RCW 82.14.465 shall be used only for the following purposes: (A) Principal and interest payments on bonds ...

82.14.475 Sales and use tax for the local infrastructure financing tool program
(1) A sponsoring local government, and any cosponsoring local government, that has been approved by the board to use local infrastructure financing may impose a ...

82.14.480 Sales and use tax for health sciences and services authorities
(1) The legislative authority of a local jurisdiction that has created a health sciences and services authority under RCW 35.104.030 may impose a sales and ...

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, ...

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 -- ...

82.14.495 Streamlined sales and use tax mitigation account -- Creation
*** CHANGE IN 2009 *** (SEE 1694-S.SL) *** (1) The streamlined sales and use tax mitigation account is created in the state treasury. The state ...

82.14.500 Streamlined sales and use tax mitigation account -- Funding -- Determination of losses
(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 ...

82.14.820 Warehouse and grain elevators and distribution centers -- Exemption does not apply
The exemptions in RCW 82.08.820 and 82.12.820 are for the state portion of the sales and use tax and do not extend to the tax ...

82.14.900 Severability -- 1970 ex.s. c 94
No determination that one or more provisions of this 1970 amendatory act, or any part thereof, are invalid shall affect the validity of the remaining ...