§ 81.104.170. Sales and use 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 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 high capacity transportation service.
The tax authorized pursuant to this section shall be in addition to the tax authorized by RCW 82.14.030 and shall be collected from those persons who are taxable by the state pursuant to chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the taxing district. The maximum rate of such tax shall be approved by the voters and shall not exceed 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). The maximum rate of such tax that may be imposed shall not exceed nine-tenths of one percent in any county that imposes a tax under RCW 82.14.340, or within a regional transit authority if any county within the authority imposes a tax under RCW 82.14.340. 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 authorized in this section.
[1997 c 450 § 5; 1992 c 101 § 28; 1990 2nd ex.s. c 1 § 902; 1990 c 43 § 43.]
Notes:
Findings -- Intent -- Report -- Effective date -- 1997 c 450: See notes following RCW 82.08.820.
Severability -- 1990 2nd ex.s. c 1: See note following RCW 82.14.300.
Changes in tax law -- Liability: RCW 82.08.064, 82.14.055, and 82.32.430.
Local retail sales and use taxes: Chapter 82.14 RCW.
Sales tax imposed -- Retail sales -- Retail car rental: RCW 82.08.020.
Use tax imposed: RCW 82.12.020. 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 Next
Last modified: April 7, 2009