Revised Code of Washington - RCW Title 54 Public Utility Districts - Chapter 54.28 Privilege Taxes

54.28.010 Definitions
As used in this chapter: (1) "Operating property" means all of the property utilized by a public utility district in the operation of a plant ...

54.28.011 "Gross revenue" defined
"Gross revenue" shall mean the amount received from the sale of electric energy excluding any tax levied by a municipal corporation upon the district pursuant ...

54.28.020 Tax imposed -- Rates -- Additional tax imposed
(1) There is hereby levied and there shall be collected from every district a tax for the act or privilege of engaging within this state ...

54.28.025 Tax imposed with respect to thermal electric generating facilities -- Rate -- Additional tax imposed
(1) There is hereby levied and there shall be collected from every district operating a thermal electric generating facility, as defined in RCW 54.28.010 as ...

54.28.030 Districts' report to department of revenue
On or before the fifteenth day of March of each year, each district subject to this tax shall file with the department of revenue a ...

54.28.040 Tax computed -- Payment -- Penalties -- Disposition
(1) Before May 1st, the department of revenue shall compute the tax imposed by this chapter for the last preceding calendar year and notify the ...

54.28.050 Distribution of tax
After computing the tax imposed by RCW 54.28.020(1), the department of revenue shall instruct the state treasurer, after placing thirty-seven and six-tenths percent in the ...

54.28.055 Distribution of tax proceeds from thermal electric generating facilities
(1) After computing the tax imposed by RCW 54.28.025(1), the department of revenue shall instruct the state treasurer to distribute the amount collected as follows: ...

54.28.060 Interest
Interest at the rate as computed under RCW 82.32.050(2) shall be added to the tax hereby imposed from the due date until the date of ...

54.28.070 Municipal taxes -- May be passed on
Any city or town in which a public utility district operates works, plants or facilities for the distribution and sale of electricity shall have the ...

54.28.080 Additional tax for payment on bonded indebtedness of school districts
Whenever any district acquires an operating property from any private person, firm, or corporation and a portion of the operating property is situated within the ...

54.28.090 Deposit of funds to credit of certain taxing districts
The county legislative authority of each county shall direct the county treasurer to deposit funds to the credit of each taxing district in the county, ...

54.28.100 Use of moneys received by taxing district
All moneys received by any taxing district shall be used for purposes for which state taxes may be used under the provisions of the state ...

54.28.110 Voluntary payments by district to taxing entity for removal of property from tax rolls
Whenever, hereafter, property is removed from the tax rolls as a result of the acquisition of operating property or the construction of a generating plant ...

54.28.120 Amount of tax if district acquires electric utility property from public service company
In the event any district hereafter purchases or otherwise acquires electric utility properties comprising all or a portion of an electric generation and/or distribution system ...