title: RCW 35.10.331

text:
Unless indebtedness approved by the voters, contracted, or incurred prior to the date of consolidation or annexation as provided herein has been assumed by the voters in the other city or cities in which such indebtedness did not originate, such indebtedness continues to be the obligation of the city in which it originated, and the legislative body of the consolidated or annexing city shall continue to levy the necessary taxes within the former city that incurred this indebtedness to amortize such indebtedness.
[ 1985 c 281 s 23; 1969 ex.s. c 89 s 17.]

catchline: Unassumed indebtedness.


doc_type: statute

jurisdiction: wa

title: RCW 35.10.360

text:
(1) If any portion of a fire protection district is proposed for annexation to or incorporation into a city, code city, or town, both the fire protection district and the city, code city, or town shall jointly inform the employees of the fire protection district about hires, separations, terminations, and any other changes in employment that are a direct consequence of annexation or incorporations at the earliest reasonable opportunity.
(2) Upon the annexation of two or more cities or code cities, any employee of the fire department of the former city or cities who (a) was at the time of annexation employed exclusively or principally in performing the powers, duties, and functions which are to be performed by the fire department of the annexed city or code city, as the case may be, (b) will, as a direct consequence of annexation, be separated from the employ of the former city, code city or town, and (c) can perform the duties and meet the minimum requirements of the position to be filled, then such employee may transfer employment to the fire department of the annexing city, as provided in this section and RCW 35.10.365 and 35.10.370.
(3) For purposes of this section and RCW 35.10.365 and 35.10.370, employee means an individual whose employment has been terminated because of annexation by a city, code city or town.
[ 2009 c 60 s 1; 1986 c 254 s 4.]

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Annexation—Transfer of fire department employees.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 35.10.365

text:
(1) An eligible employee may transfer into the civil service system of the annexing city, code city, or town by filing a written request with the city, code city, or town civil service commission. Upon receipt of the request by the civil service commission, the transfer of employment must be made. The needed employees shall be taken in order of seniority and the remaining employees who transfer as provided in this section and RCW 35.10.360 and 35.10.370 shall head the list for employment in the civil service system in order of their seniority, to the end that they shall be the first to be reemployed in the city, code city, or town fire department when appropriate positions become available: PROVIDED, That employees who are not immediately hired by the city, code city, or town shall be placed on a reemployment list for a period not to exceed thirty-six months unless a longer period is authorized by an agreement reached between the collective bargaining representatives of the employees of the annexing and annexed fire agencies and the annexing and annexed fire agencies.
(2)(a) Upon transfer, an employee is entitled to the employee rights, benefits, and privileges to which he or she would have been entitled as an employee of the fire protection district, including rights to:
(i) Compensation at least equal to the level of compensation at the time of transfer, unless the employee's rank and duties have been reduced as a result of the transfer. If the transferring employee is placed in a position with reduced rank and duties, the employee's compensation may be adjusted, but the adjustment may not result in a decrease of greater than fifty percent of the difference between the employee's compensation before the transfer and the compensation level for the position that the employee is transferred to;
(ii) Retirement, vacation, sick leave, and any other accrued benefit;
(iii) Promotion and service time accrual; and
(iv) The length or terms of probationary periods, including no requirement for an additional probationary period if one had been completed before the transfer date.
(b) (a) of this subsection does not apply if upon transfer an agreement for different terms of transfer is reached between the collective bargaining representatives of the transferring employees and the participating fire protection jurisdictions.
(3) If upon transfer, the transferring employee receives the rights, benefits, and privileges established under subsection (2)(a)(i) through (iv) of this section, those rights, benefits, and privileges are subject to collective bargaining at the end of the current bargaining period for the jurisdiction to which the employee has transferred.
(4) Such bargaining must take into account the years of service the transferring employee accumulated before the transfer and must be treated as if those years of service occurred in the jurisdiction to which the employee has transferred.
[ 2009 c 60 s 2; 1994 c 73 s 1; 1986 c 254 s 5.]
Notes:
Effective date—1994 c 73: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 23, 1994]." [ 1994 c 73 s 6.]

catchline: Annexation—Transfer of fire department employees—Rights and benefits.


title: RCW 35.10.370

text:
If, as a result of annexation of two or more cities, or code cities any employee is laid off who is eligible to transfer to the city, code city or town fire department under this section and RCW 35.10.360 and 35.10.365 the fire department shall notify the employee of the right to transfer and the employee shall have ninety days to transfer employment to the annexing city or code city fire department.
[ 1986 c 254 s 6.]

catchline: Annexation—Transfer of fire department employees—Notice—Time limitation.


title: RCW 35.10.400

text:
Two or more contiguous cities located in the same or different counties may consolidate into one city by proceedings in conformity with the provisions of this chapter. When cities are separated by water and/or tide or shore lands [tidelands or shorelands] they shall be deemed contiguous for all the purposes of this chapter and, upon a consolidation of such cities under the provisions of this chapter, any such intervening water and/or tide or shore lands [tidelands or shorelands] shall become a part of the consolidated city. The consolidated city shall become a noncharter code city operating under Title 35A RCW.
[ 1985 c 281 s 3.]

catchline: Consolidation.


title: RCW 35.10.410

text:
The submission of a ballot proposal to the voters of two or more contiguous cities for the consolidation of these contiguous cities may be caused by the adoption of a joint resolution, by a majority vote of each city legislative body, seeking consolidation of such contiguous cities. The joint resolution shall provide for submission of the question to the voters at the next general municipal election, if one is to be held more than ninety days but not more than one hundred eighty days after the passage of the joint resolution, or shall call for a special election to be held for that purpose at the next special election date, as specified in RCW 29A.04.330, that occurs ninety or more days after the passage of the joint resolution. The legislative bodies of the cities also shall notify the county legislative authority of each county in which the cities are located of the proposed consolidation.
[ 2015 c 53 s 22; 1985 c 281 s 4.]

catchline: Consolidation—Submission of ballot proposal—Initiation by resolution of legislative body.


title: RCW 35.10.420

text:
The submission of a ballot proposal to the voters of two or more contiguous cities for the consolidation of these contiguous cities may also be caused by the filing of a petition with the legislative body of each such city, signed by the voters of each city in number equal to not less than ten percent of voters who voted in the city at the last general municipal election therein, seeking consolidation of such contiguous cities. A copy of the petition shall be forwarded immediately by each city to the auditor of the county or counties within which that city is located.
The county auditor or auditors shall determine the sufficiency of the signatures in each petition within ten days of receipt of the copies and immediately notify the cities proposed to be consolidated of the sufficiency. If each of the petitions is found to have sufficient valid signatures, the auditor or auditors shall call a special election at which the question of whether such cities shall consolidate shall be submitted to the voters of each of such cities. If a general election is to be held more than ninety days but not more than one hundred eighty days after the filing of the last petition, the question shall be submitted at that election. Otherwise the question shall be submitted at a special election to be called for that purpose at the next special election date, as specified in RCW 29A.04.330, that occurs ninety or more days after the date when the last petition was filed.
If each of the petitions is found to have sufficient valid signatures, the auditor or auditors also shall notify the county legislative authority of each county in which the cities are located of the proposed consolidation.
Petitions shall conform with the requirements for form prescribed in RCW 35A.01.040, except different colored paper may be used on petitions circulated in the different cities. A legal description of the cities need not be included in the petitions.
[ 2015 c 53 s 23; 1995 c 196 s 7; 1985 c 281 s 5.]

catchline: Consolidation—Submission of ballot proposal—Initiation by petition.


title: RCW 35.10.430

text:
A joint resolution or petition shall prescribe the form or plan of government of the proposed consolidated city, or shall provide that a ballot proposition to determine the form or plan of government shall be submitted to the voters of the cities proposed to be consolidated. The plans or forms of government include: Mayor/council, council/manager, and commission. If a commission form or plan of government is prescribed or chosen by the voters, the commission shall be subject to chapter 35.17 RCW and the noncharter code city shall be assumed to have had a commission plan or form of government prior to its becoming a noncharter code city, as provided in RCW 35A.02.130. However, three commissioners would be elected at the election provided in RCW 35.10.480.
[ 1985 c 281 s 6.]

catchline: Consolidation—Form of government.


title: RCW 35.10.440

text:
A joint resolution or a petition may contain a proposal that a general obligation indebtedness of one or more of the cities proposed to be consolidated shall be assumed by the proposed consolidated city, in which event, the joint resolution or petition shall specify the improvement or service for which such general obligation indebtedness was incurred and state the amount of any such indebtedness then outstanding and the rate of interest payable thereon.
[ 1985 c 281 s 7.]

catchline: Consolidation—Assumption of general obligation indebtedness.


title: RCW 35.10.450

text:
The county legislative authority, or the county legislative authorities jointly, shall set the date, time, and place for one or more public meetings on the proposed consolidation, and name a person or persons to chair the meetings. There shall be at least one public meeting in each county in which one or more of the cities proposed to be consolidated is located. A county legislative authority may name the members of the boundary review board, if one exists in the county, to chair one or more of the public meetings held in that county. In addition to any meeting held by the county, a boundary review board, if requested by a majority of the county legislative authority, may hold a public meeting on proposed consolidation of cities. The meeting shall be limited to receiving comments and written materials from citizens and city officials on the proposed consolidation of that portion of cities located in the county which the boundary review board serves. The record and proceedings of the boundary review board are supplemental and advisory to the consolidation of cities. If a boundary review board meets pursuant to this section, the boundary review board may include, as part of its record, comments pertaining to the probable environmental impact of the proposed consolidation. The record of the meeting and advisory comments of the board, if any, must be filed with the county legislative authority no later than twenty days before the date of the election at which the question of consolidating the cities is presented to the voters. The boundary review board shall not have any authority or jurisdiction on city consolidations under chapter 36.93 RCW. A public meeting shall be held at each specified date, time, and place. The public meetings of the county or the boundary review board shall be held at least twenty but not more than forty-five days before the date of the election at which the question of consolidating the cities is presented to the voters.
At each public meeting, each city proposed to be consolidated shall present testimony and written materials concerning the following topics: (1) The rate or rates of property taxes imposed by the city, and the purposes of these levies; (2) the excise taxes imposed by the city, including the tax bases and rates; and (3) the indebtedness of the city, including general indebtedness, both voter-approved and nonvoter-approved, as well as the city's special indebtedness, such as revenue bond indebtedness. Any interested person, including the officials of the cities proposed to be consolidated, may present information concerning the proposed consolidation and testify for or against the proposed consolidations.
Notice of each public meeting shall be published by the county within whose boundaries the public meeting is held in the normal manner notices of county hearings are published.
[ 1985 c 281 s 8.]

catchline: Consolidation—Public meetings on proposal—Role of boundary review board.


title: RCW 35.10.460

text:
If a proposal for assumption of indebtedness is to be submitted to the voters of a city in which the indebtedness did not originate, the proposal shall be separately stated and the ballots shall contain, as a separate proposition to be voted on, the words "For Assumption of Indebtedness to be paid by the levy of annual property taxes in excess of regular property taxes" and "Against Assumption of Indebtedness to be paid by the levy of annual property taxes in excess of regular property taxes" or words equivalent thereto. If the question of the form or plan of government is to be submitted to the voters, the question shall be separately stated and the ballots shall contain, as a separate proposition to be voted on, the option of a voter to select one of the three forms or plans of government. If the question of the name of the proposed consolidated city is to be submitted to the voters, the question shall be separately stated and the ballots shall contain, as a separate proposition to be voted on, the option of a voter to select one of the names of the proposed consolidated city.
[ 1995 c 196 s 1; 1985 c 281 s 9.]

catchline: Consolidation—Ballot questions.


title: RCW 35.10.470

text:
The county canvassing board in each county involved shall canvass the returns in each election. The votes cast in each of such cities shall be canvassed separately, and the statement shall show the whole number of votes cast, the number of votes cast in each city for consolidation, and the number of votes cast in each city against such consolidation. If a proposal for assumption or indebtedness was voted upon in a city in which the indebtedness did not originate, the statement shall show the number of votes cast in such a city for assumption of indebtedness and the number of votes cast against assumption of indebtedness. If a question of the form or plan of government was voted upon, the statement shall show the number of votes cast in each city for each of the optional forms or plans of government. If a name for the proposed consolidated city was voted upon, the statement shall show the number of votes cast in each city for each optional name. A certified copy of such statement shall be filed with the legislative body of each of the cities proposed to be consolidated.
If it appears from such statement of canvass that a majority of the votes cast in each of the cities were in favor of consolidation, the consolidation shall be authorized and shall be effective when the newly elected legislative body members assume office, as provided in RCW 35.10.480.
If a question of the form or plan of government was voted upon, that form or plan receiving the greatest combined number of votes shall become the form or plan of government for the consolidated city. If two or three of the forms or plans of government received the same highest number of votes, the form or plan of government shall be chosen by lot between those receiving the same highest number, where the mayor of the largest of the cities proposed to be consolidated draws the lot at a public meeting.
If a proposition to assume indebtedness was submitted to voters of a city in which the indebtedness did not originate, the proposition shall be deemed approved if approved by a majority of at least three-fifths of the voters of the city, and the number of persons voting on the proposition constitutes not less than forty percent of the number of votes cast in the city at the last preceding general election. Approval of the proposition authorizes annual property taxes to be levied on the property within the city in which the indebtedness did not originate that are in excess of regular property taxes. However, if the general indebtedness in question was incurred by action of a city legislative body, a proposition for assuming the indebtedness need only be approved by a simple majority vote of the voters of the city in which such indebtedness did not originate.
If a question of the name of the proposed consolidated city was voted upon, that name receiving the greatest combined number of votes shall become the name of the consolidated city. If two proposed names receive the same number of votes, the name shall be chosen by lot, where the mayor of the largest of the cities proposed to be consolidated draws the lot at a public meeting.
[ 1995 c 196 s 2; 1985 c 281 s 10.]

catchline: Consolidation—Canvass of votes.


title: RCW 35.10.480

text:
If the voters of each of the cities proposed to consolidate approve the consolidation, elections to nominate and elect the elected officials of the consolidated city shall be held at times specified in RCW 35A.02.050. If the joint resolution or the petitions prescribe that councilmembers of the consolidated city shall be elected from wards, then the councilmembers shall be elected from wards under RCW 35A.12.180. Terms shall be established as if the city is initially incorporating.
The newly elected officials shall take office immediately upon their qualification. The effective date of the consolidation shall be when a majority of the newly elected members of the legislative body assume office. The clerk of the newly consolidated city shall transmit a duly certified copy of an abstract of the votes to authorize the consolidation and of the election of the newly elected city officials to the secretary of state and the office of financial management.
[ 1995 c 196 s 3; 1985 c 281 s 11.]

catchline: Consolidation—Elections of officials—Effective date of consolidation.


title: RCW 35.10.490

text:
A joint resolution or the petitions may prescribe the name of the proposed consolidated city or may provide that a ballot proposition to determine the name of the proposed consolidated city be submitted to the voters of the cities proposed to be consolidated. If two alternative names are submitted, the name receiving the simple majority vote of the voters voting on the question shall become the name of the consolidated city. If the name for the proposed consolidated city is not prescribed by the joint resolution or petition, or a proposition on the name is not submitted to the voters of the cities proposed to be consolidated, then the newly consolidated city shall be known as the city of . . . . . . (listing the names of the cities that were consolidated in alphabetical order). The legislative body of the newly consolidated city may present another name or two names for the newly consolidated city to the city voters for their approval or rejection at the next municipal general election held after the effective date of the consolidation. If only one alternative name is submitted, this alternative name shall become the name of the consolidated city if approved by a simple majority vote of the voters voting on the question. If two alternative names are submitted, the name receiving the simple majority vote of the voters voting on the question shall become the name of the consolidated city.
[ 1995 c 196 s 4; 1985 c 281 s 12.]

catchline: Consolidation—Name of city.


title: RCW 35.10.500

text:
If consolidation is authorized, the costs of such election and the public meetings shall be borne by the city formed by such consolidation. If the consolidation is not authorized, the costs of election and the public meetings shall be borne proportionately by each city affected, in that ratio in which the number of inhabitants residing in the total area in which the election was held, as shown by the figures released at the most recent state or federal census or by a determination of the office of financial management.
[ 1985 c 281 s 13.]

catchline: Consolidation—Costs of election and public meetings.


title: RCW 35.10.510

text:
Upon the consolidation of two or more cities or code cities, any employee of the fire department of the former city or cities who (1) was at the time of consolidation employed exclusively or principally in performing the powers, duties, and functions which are to be performed by the fire department of the consolidated city or code city, as the case may be, (2) will, as a direct consequence of consolidation, be separated from the employ of the former city, code city or town, and (3) can perform the duties and meet the minimum requirements of the position to be filled, then such employee may transfer employment to the fire department of the consolidated city, as provided in this section and RCW 35.10.520 and 35.10.530.
For purposes of this section and RCW 35.10.520 and 35.10.530, employee means an individual whose employment has been terminated because of a consolidation of two or more cities, code cities or towns.
[ 1986 c 254 s 1.]
Notes:
Effective date—Legislative study—1986 c 254 ss 1-3: "Sections 1 through 3 of this act shall take effect July 1, 1987. The appropriate committees of the senate and house of representatives shall conduct a study of the transfer rights of employees during the consolidation of cities and code cities and make recommendations to the legislature at the start of the 1987 legislative session." [ 1986 c 254 s 16.]

catchline: Consolidation—Transfer of fire department employees.


title: RCW 35.10.520

text:
(1) An eligible employee may transfer into the civil service system of the consolidated city or code city by filing a written request with the civil service commission of the consolidated city. Upon receipt of such request by the civil service commission the transfer of employment shall be made. The employee so transferring will (a) be on probation for the same period as are new employees in the position filled, but if the transferring employee has already completed a probationary period as a firefighter prior to the transfer, then the employee may only be terminated during the probationary period for failure to adequately perform assigned duties, not meeting the minimum qualifications of the position, or behavior that would otherwise be subject to disciplinary action, (b) be eligible for promotion no later than after completion of the probationary period, (c) receive a salary at least equal to that of other new employees in the position filled, and (d) in all other matters, such as retirement, sick leave, and vacation, have, within the city or code city civil service system, all the rights, benefits, and privileges to which he or she would have been entitled as a member of the consolidated city fire department from the beginning of his or her employment with the former city or code city fire department: PROVIDED, That for purposes of layoffs by the consolidated city or code city, only the time of service accrued with the consolidated city or code city shall apply unless an agreement is reached between the collective bargaining representatives of the employees of the consolidating fire agencies and consolidated agencies and the consolidating and consolidated fire agencies. A record of the employee's service with the former city or code city fire department shall be transmitted to the applicable civil service commission and shall be credited to such employee as a part of the period of employment in the consolidated city fire department. All accrued benefits are transferable provided that the recipient agency provides comparable benefits. All benefits shall then accrue based on the combined seniority of each employee in the recipient agency.
(2) As many of the transferring employees shall be placed upon the payroll of the consolidated city or code city fire department as the department determines are needed to provide services. These needed employees shall be taken in order of greatest seniority from any of the seniority lists of the consolidating city or code city and the remaining employees who transfer as provided in this section and RCW 35.10.510 and 35.10.530 shall head the list for employment in the civil service system in order of their seniority, to the end that they shall be the first to be reemployed in the fire department when appropriate positions become available: PROVIDED, That employees who are not immediately hired by the city, code city, or town shall be placed on a reemployment list for a period not to exceed thirty-six months unless a longer period is authorized by an agreement reached between the collective bargaining representatives of the employees of the consolidating fire agencies and consolidated fire agency and the consolidating and consolidated fire agencies.
(3) The consolidated city or code city shall retain the right to select the fire chief and assistant fire chiefs regardless of seniority.
[ 1994 c 73 s 2; 1986 c 254 s 2.]
Notes:
Effective date—1994 c 73: See note following RCW 35.10.365.
Effective date—Legislative study—1986 c 254 ss 1-3: See note following RCW 35.10.510.

catchline: Consolidation—Transfer of fire department employees—Rights and benefits.


title: RCW 35.10.530

text:
If, as a result of consolidation of two or more cities, or code cities, any employee is laid off who is eligible to transfer to the city fire department pursuant to this section and RCW 35.10.510 and 35.10.520, the city fire department shall notify the employee of the right to so transfer and the employee shall have ninety days to transfer employment to the consolidating city, or code city fire department.
[ 1986 c 254 s 3.]
Notes:
Effective date—Legislative study—1986 c 254 ss 1-3: See note following RCW 35.10.510.

catchline: Consolidation—Transfer of fire department employees—Notice—Time limitation.


title: RCW 35.10.550

text:
Unless a commission form of government is prescribed or submitted to the voters under RCW 35.10.430, a joint resolution or petition may prescribe that wards be used to elect the councilmembers of the consolidated city. The joint resolution or petition must contain a map of the proposed consolidated city that clearly delineates the boundaries of each ward. Each ward in the proposed consolidated city shall contain approximately the same population. To the greatest extent possible, the integrity of the boundaries of the cities that are proposed to be consolidated shall be respected when the wards are drawn so that the territory within each city is: (1) Included within the fewest number of wards, to the extent the city has a population that is greater than the maximum population established for each ward; or (2) included wholly within one ward, to the extent the city has a population that is equal to or less than the maximum population established for each ward. After the election specified in RCW 35.10.480, election wards may be modified in the manner specified in RCW 35A.12.180.
[ 1995 c 196 s 6.]

catchline: Consolidation—Wards.


title: RCW 35.100.010

text:
(1) The legislature finds:
(a) The continued economic vitality of downtown and neighborhood commercial districts in our state's cities is essential to community preservation, social cohesion, and economic growth;
(b) In recent years there has been a deterioration of downtown and neighborhood commercial districts in both rural and urban communities due to a shifting population base, changes in the marketplace, and greater competition from suburban shopping malls, discount centers, and through the internet;
(c) This decline has eroded the ability of businesses and property owners to renovate and enhance their commercial and residential properties;
(d) In many areas of the state, downtown and neighborhood commercial areas are burdened further by deteriorating buildings, vacant building that cannot be legally occupied, and vacant brownfield infill sites which pose significant health and safety problems to tenants and pedestrians, and constitute a significant blight and detrimental impact on the health, safety, and welfare of the community, as well as its economic health;
(e) Business owners in these districts need to maintain their local economies in order to provide goods and services to adjacent residents, to provide employment opportunities, to restore blighted properties, and to avoid disinvestment and economic dislocations, and have developed downtown and neighborhood commercial district revitalization programs to address these problems; and
(f) It is in the best interest of the state of Washington to stop the decay of community areas and to promote and facilitate the orderly redevelopment of these areas.
(2) It is the intent of the legislature to establish a program to:
(a) Provide for the allocation of a portion of locally imposed excise taxes to assist local governments in the financing of needed health and safety improvements, public improvements, and other public investments, to encourage private development and to enhance and revitalize neighborhood business districts and downtown areas; and
(b) Provide technical assistance and training to local governments, business organizations, downtown and neighborhood commercial district organizations, and business and property owners to accomplish community and economic revitalization and development of business districts.
[ 2002 c 79 s 1.]

catchline: Findings—Intent.


title: RCW 35.100.020

text:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Community revitalization project" means:
(a) Health and safety improvements authorized to be publicly financed under chapter 35.80 or 35.81 RCW;
(b) Publicly owned or leased facilities within the jurisdiction of a local government which the sponsor has authority to provide; and
(c) Expenditure for any of the following purposes:
(i) Providing environmental analysis, professional management, planning, and promotion within a downtown or neighborhood commercial district including the management and promotion of retail trade activities in the district;
(ii) Providing maintenance and security for common or public areas in the downtown or neighborhood commercial district;
(iii) Historic preservation activities authorized under RCW 35.21.395; or
(iv) Project design and planning, land acquisition, site preparation, construction, reconstruction, rehabilitation, improvement, operation, and installation of a public facility; the costs of financing, including interest during construction, legal and other professional services, taxes, and insurance; the costs of complying with this chapter and other applicable law; and the administrative costs reasonably necessary and related to these costs.
(2) "Downtown or neighborhood commercial district" means (a) an area or areas designated by the legislative authority of a city or town with a population over one hundred thousand and that are typically limited to the pedestrian core area or the central commercial district and compact business districts that serve specific neighborhoods within the city or town; or (b) commercial areas designated as main street areas by the department of archaeology and historic preservation.
(3) "Local retail sales and use tax" means the tax levied by a city or town under RCW 82.14.030, excluding that portion which a county is entitled to receive under RCW 82.14.030.
(4) "Local retail sales and use tax increment revenue" means that portion of the local retail sales and use tax collected in each year upon any retail sale or any use of an article of tangible personal property within a downtown or neighborhood commercial district that is in excess of the amount of local retail sales and use tax collected on sales or uses within the downtown or neighborhood commercial district in the year preceding.
[ 2010 c 30 s 2; 2002 c 79 s 2.]
Notes:
Reviser's note: The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).
Finding—Effective date—2010 c 30: See notes following RCW 43.360.010.

catchline: Definitions.


title: RCW 35.100.030

text:
Local retail sales and use tax increment revenue, or any portion thereof, may be applied as follows:
(1) To pay downtown or neighborhood commercial district community revitalization costs;
(2) To pay into bond redemption funds established to pay the principal and interest on general obligation or revenue bonds issued to finance a downtown or neighborhood commercial district community revitalization project;
(3) In combination with any other public or private funds available to the city or town for the purposes provided in this section; or
(4) To pay any combination of costs under subsection (1), (2), or (3) of this section.
[ 2002 c 79 s 3.]

catchline: Local retail sales and use tax increment revenue—Applications.


title: RCW 35.100.040

text:
(1) The legislative authority of a city or town may authorize the use of local sales and use tax increment revenue for any purpose authorized in this chapter within the boundaries of a downtown or one or more neighborhood commercial districts.
(2) Prior to authorizing the use of local sales and use tax increment revenue, the legislative authority must designate the boundaries of each downtown or neighborhood commercial district.
(3) The legislative authority of a city or town may choose to pool the local sales and use tax increment revenue collected in the various downtown and neighborhood commercial districts within the city or town for the purposes authorized in this chapter.
[ 2002 c 79 s 4.]

catchline: Local sales and use tax increment revenue—Authorization of use by legislative authority.


title: RCW 35.100.050

text:
A city or town shall determine at its own cost the amount of local sales and use tax increment revenue that may be generated in the downtown and neighborhood commercial districts it designates. The department of revenue may, at its discretion, provide advice or other assistance to cities and towns to assist in determining local sales and use tax increment revenue.
[ 2002 c 79 s 5.]

catchline: Determination of amount of revenue.


title: RCW 35.101.010

text:
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
(1) "Area" means a tourism promotion area.
(2)(a) Except as otherwise provided in this subsection, "legislative authority" means the legislative authority of any county, or of any city or town within such a county, including unclassified cities or towns operating under special charters.
(b) Except as provided in (c) of this subsection, in any county with a population of one million or more, "legislative authority" means two or more jurisdictions acting jointly as the legislative authority under an interlocal agreement created under chapter 39.34 RCW for the joint establishment and operation of a tourism promotion area.
(c) For a city incorporated after January 1990, with a population greater than eighty-nine thousand, and located in a county described in (b) of this subsection, "legislative authority" means the city's legislative authority.
(3) "Lodging business" means a person that furnishes lodging taxable by the state under chapter 82.08 RCW that has forty or more lodging units.
(4) "Tourism promotion" means activities and expenditures designed to increase tourism and convention business, including but not limited to advertising, publicizing, or otherwise distributing information for the purpose of attracting and welcoming tourists, and operating tourism destination marketing organizations.
(5) "Tourist" means a person who travels for business or pleasure on a trip:
(a) Away from the person's place of residence or business and stays overnight in paid accommodations;
(b) To a place at least fifty miles away one way by driving distance from the person's place of residence or business for the day or stays overnight. However, island communities without land access are exempt from the mileage requirement under this subsection (5)(b); or
(c) To another country or state outside of the person's place of residence or business.
[ 2020 c 215 s 1; 2015 c 131 s 1; 2009 c 442 s 1; 2003 c 148 s 1.]


title: RCW 35.101.020

text:
For the purpose of establishing a tourism promotion area, an initiation petition must be presented to the legislative authority having jurisdiction of the area in which the proposed tourism promotion area is to be located. The initiation petition must include the following:
(1) A description of the boundaries of the proposed area;
(2) The proposed uses and projects to which the proposed revenue from the charge shall be put and the total estimated costs;
(3) The estimated rate for the charge with a proposed breakdown by class of lodging business if such classification is to be used; and
(4) The signatures of the persons who operate lodging businesses in the proposed area who would pay sixty percent or more of the proposed charges.
[ 2003 c 148 s 2.]

catchline: Establishment—Petition.


title: RCW 35.101.030

text:
A legislative authority shall, after receiving a valid initiation petition under RCW 35.101.020, adopt a resolution of intention to establish an area. The resolution must state:
(1) The time and place of a hearing to be held by the legislative authority to consider the establishment of an area;
(2) A description of boundaries in the proposed area;
(3) The proposed area uses and projects to which the proposed revenues from the charge shall be dedicated and the total estimated cost of projects; and
(4) The estimated rate or rates of the charge with a proposed breakdown of classifications as described in RCW 35.101.050.
[ 2003 c 148 s 3.]

catchline: Resolution of intention to establish area—Hearing.


title: RCW 35.101.040

text:
(1) Except as provided in subsection (2) of this section, no legislative authority may establish a tourism promotion area that includes within the boundaries of the area:
(a) Any portion of an incorporated city or town, if the legislative authority is that of the county; and
(b) Any portion of the county outside of an incorporated city or town, if the legislative authority is that of the city or town.
(2) By interlocal agreement adopted pursuant to chapter 39.34 RCW, a county, city, or town may establish a tourism promotion area that includes within the boundaries of the area portions of its own jurisdiction and another jurisdiction, if the other jurisdiction is party to the agreement.
[ 2003 c 148 s 4.]

catchline: Limitations on area included—Interlocal agreements.


title: RCW 35.101.050

text:
A legislative authority may impose a charge on the furnishing of lodging by a lodging business located in the area.
(1) There shall not be more than six classifications upon which a charge can be imposed.
(2) Classifications can be based upon the number of rooms, room revenue, or location within the area.
(3) Each classification may have its own rate, which shall be expressed in terms of nights of stay.
(4) In no case may the rate under this section be in excess of two dollars per night of stay.
[ 2003 c 148 s 5.]

catchline: Lodging charge—Limitations.


title: RCW 35.101.052

text:
(1) A legislative authority shall contract, prior to the effective date of an ordinance imposing a lodging charge under RCW 35.101.050, for the administration and collection of the charge by the state department of revenue. The department may deduct a percentage amount, as provided by contract, for the administration and collection expenses incurred by the department.
(2) This section only applies to a legislative authority consisting of a county with a population of one million or more or a city or town within such a county.
[ 2009 c 442 s 2.]

catchline: Lodging charge—Contract for administration and collection of by department of revenue.


title: RCW 35.101.055

text:
The lodging charge authorized in RCW 35.101.050 does not apply to temporary medical housing exempt under RCW 82.08.997, or any lodging business, lodging unit, or lodging guest so designated by the legislative authority.
[ 2024 c 68 s 1; 2008 c 137 s 6.]
Notes:
Application—2024 c 68: "This act applies to any tourism promotion area established before, on, or after June 6, 2024." [ 2024 c 68 s 2.]
Effective date—2008 c 137: See note following RCW 82.08.997.

catchline: Lodging charge—Exemption for temporary medical housing.


title: RCW 35.101.057

text:
(1) In addition to the two dollar charge authorized by RCW 35.101.050, a legislative authority may impose an additional charge of up to three dollars per night of stay on the furnishing of lodging by a lodging business located in the area. To impose the additional charge, signatures of the persons who operate lodging businesses who would pay sixty percent or more of the proposed charges must be provided together with the proposed uses and projects to which the proposed revenue from the additional charge shall be put, the total estimate costs, and the estimated rate for the charge with a proposed breakdown by class of lodging business if such classification is to be used.
(2) This section expires July 1, 2027.
[ 2020 c 215 s 2.]

catchline: Lodging charge—Additional charge. (Expires July 1, 2027.)


title: RCW 35.101.058

text:
Each tourism promotion area must conduct a program review of the additional tourism promotion area charge established in RCW 35.101.057. The review must be completed and submitted to the appropriate committees of the legislature by January 1, 2026. The review must:
(1) Analyze how tourism promotion area charge funds were used during the period when the additional charge was imposed;
(2) Identify additional marketing and promotional measures conducted or purchased with additional funds beyond the current two dollar charge;
(3) Assess whether additional tourism promotion area charges above two dollars contributed to an actual increase in the number of tourists, as defined in RCW 35.101.010; and
(4) Assess the average additional cost per visit per tourist due to additional tourism promotion area charges above two dollars.
[ 2020 c 215 s 4.]

catchline: Lodging charge—Additional charge—Program review.


title: RCW 35.101.060

text:
Notice of a hearing held under RCW 35.101.030 shall be given by:
(1) One publication of the resolution of intention in a newspaper of general circulation in the city or county in which the area is to be established; and
(2) Mailing a complete copy of the resolution of intention to each lodging business in the proposed area.
Publication and mailing shall be completed at least ten days prior to the date and time of the hearing.
[ 2003 c 148 s 6.]

catchline: Notice of hearing.


title: RCW 35.101.070

text:
Whenever a hearing is held under RCW 35.101.030, the legislative authority shall hear all protests and receive evidence for or against the proposed action. The legislative authority may continue the hearing from time to time. Proceedings shall terminate if protest is made by the lodging businesses in the area which would pay a majority of the proposed charges.
[ 2003 c 148 s 7.]

catchline: Conduct of hearing—Termination of proceedings.


title: RCW 35.101.080

text:
Only after an initiation petition has been presented to the legislative authority under RCW 35.101.020 and only after the legislative authority has conducted a hearing under RCW 35.101.030, may the legislative authority adopt an ordinance to establish an area. If the legislative authority adopts an ordinance to establish an area, the ordinance shall contain the following information:
(1) The number, date, and title of the resolution of intention pursuant to which it was adopted;
(2) The time and place the hearing was held concerning the formation of the area;
(3) The description of the boundaries of the area;
(4) The initial or additional rate of charges to be imposed with a breakdown by classification, if such classification is used;
(5) A statement that an area has been established; and
(6) The uses to which the charge revenue shall be put. Uses shall conform to the uses declared in the initiation petition under RCW 35.101.020.
[ 2003 c 148 s 8.]

catchline: Establishment of area—Ordinance.


title: RCW 35.101.090

text:
(1) The charge authorized by this chapter shall be administered by the department of revenue and shall be collected by lodging businesses from those persons who are taxable by the state under chapter 82.08 RCW. Chapter 82.32 RCW applies to the charge imposed under this chapter.
(2) At least seventy-five days prior to the effective date of the resolution or ordinance imposing the charge, the legislative authority shall contract for the administration and collection by the department of revenue.
(3) The charges authorized by this chapter that are collected by the department of revenue shall be deposited by the department in the local tourism promotion account created in RCW 35.101.100.
[ 2003 c 148 s 9.]

catchline: Administration, collection of lodging charge.


title: RCW 35.101.100

text:
The local tourism promotion account is created in the custody of the state treasurer. All receipts from the charges for tourism promotion must be deposited into this account. Expenditures from the account may only be used for tourism promotion. The state treasurer shall distribute the money in the account on a monthly basis to the legislative authority on whose behalf the money was collected.
[ 2003 c 148 s 10.]

catchline: Local tourism promotion account created.


title: RCW 35.101.110

text:
The charges imposed under this chapter are in addition to the special assessments that may be levied under chapter 35.87A RCW.
[ 2003 c 148 s 11.]

catchline: Charges are in addition to special assessments.


title: RCW 35.101.120

text:
The charges imposed under this chapter are not a tax on the "sale of lodging" for the purposes of RCW 82.14.410.
[ 2003 c 148 s 12.]

catchline: Charges are not a tax on sale of lodging.


title: RCW 35.101.130

text:
(1) The legislative authority imposing the charge shall have sole discretion as to how the revenue derived from the charge is to be used to promote tourism that increases the number of tourists to the area. However, the legislative authority may appoint existing advisory boards or commissions to make recommendations as to its use, or the legislative authority may create a new advisory board or commission for that purpose.
(2) The legislative authority may contract with tourism destination marketing organizations or other similar organizations to administer the operation of the area, so long as the administration complies with all applicable provisions of law, including this chapter, and with all county, city, or town resolutions and ordinances, and with all regulations lawfully imposed by the state auditor or other state agencies.
(3) If a majority of those lodging businesses assessed the charges imposed under RCW 35.101.050 or 35.101.057 petition in writing to the legislative authority that the charge be removed, the legislative authority must remove the charge. The legislative authority may determine the timing of when to remove the charge so that the effective date of the expiration of the charge will not adversely impact existing contractual obligations not to exceed twelve months. The legislative authority may not be held liable for any financial obligations, contractual obligations, or damages for removing the charge.
(4) Any legislative authority with a charge in place under RCW 35.101.050 as of January 1, 2020, shall not have the charge be amended as provided under subsection (3) of this section unless the legislative authority has adopted an increase to the charge as authorized in RCW 35.101.057.
[ 2020 c 215 s 3; 2003 c 148 s 13.]

catchline: Legislative authority has sole discretion concerning use for tourism promotion—Contracts for operation of area—Lodging charge removal.


title: RCW 35.101.140

text:
The legislative authority may disestablish an area by ordinance after a hearing before the legislative authority. The legislative authority shall adopt a resolution of intention to disestablish the area at least fifteen days prior to the hearing required by this section. The resolution shall give the time and place of the hearing.
[ 2003 c 148 s 14.]


title: RCW 35.102.010

text:
The legislature finds that businesses in Washington are concerned about the potential for multiple taxation that arises due to the various city business and occupation taxes and are concerned about the lack of uniformity among city jurisdictions. The current system has a negative impact on Washington's business climate. The legislature further finds that local business and occupation tax revenue provides a sizable portion of city revenue that is used for essential services. The legislature recognizes that local government services contribute to a healthy business climate.
The legislature intends to provide for a more uniform system of city business and occupation taxes that eliminates multiple taxation, while allowing for some continued local control and flexibility to cities.
[ 2003 c 79 s 1.]

catchline: Findings—Intent.


title: RCW 35.102.020

text:
Chapter 79, Laws of 2003 does not apply to taxes on any service that historically or traditionally has been taxed as a utility business for municipal tax purposes, such as:
(1) A light and power business or a natural gas distribution business, as defined in RCW 82.16.010;
(2) A telephone business, as defined in RCW 82.16.010;
(3) Cable television services;
(4) Sewer or water services;
(5) Drainage services;
(6) Solid waste services; or
(7) Steam services.
[ 2007 c 6 s 1021; 2003 c 79 s 2.]
Notes:
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.

catchline: Limited scope—Utility businesses.


title: RCW 35.102.030

text:
The definitions in this section apply throughout chapter 79, Laws of 2003, unless the context clearly requires otherwise.
(1) "Business" has the same meaning as given in chapter 82.04 RCW.
(2) "City" means a city, town, or code city.
(3) "Business and occupation tax" or "gross receipts tax" means a tax imposed on or measured by the value of products, the gross income of the business, or the gross proceeds of sales, as the case may be, and that is the legal liability of the business.
(4) "Value of products" has the same meaning as given in chapter 82.04 RCW.
(5) "Gross income of the business" has the same meaning as given in chapter 82.04 RCW.
(6) "Gross proceeds of sales" has the same meaning as given in chapter 82.04 RCW.
[ 2003 c 79 s 3.]

catchline: Definitions.


title: RCW 35.102.040

text:
(1)(a) The cities, working through the association of Washington cities, shall form a model ordinance development committee made up of a representative sampling of cities that as of July 27, 2003, impose a business and occupation tax. This committee shall work through the association of Washington cities to adopt a model ordinance on municipal gross receipts business and occupation tax. The model ordinance and subsequent amendments shall be adopted using a process that includes opportunity for substantial input from business stakeholders and other members of the public. Input shall be solicited from statewide business associations and from local chambers of commerce and downtown business associations in cities that levy a business and occupation tax.
(b) The department of commerce shall contract to post the model ordinance on an internet website and to make paper copies available for inspection upon request. The department of revenue and the department of licensing shall post copies of or links to the model ordinance on their internet websites. Additionally, a city that imposes a business and occupation tax must make copies of its ordinance available for inspection and copying as provided in chapter 42.56 RCW.
(c) The definitions and tax classifications in the model ordinance may not be amended more frequently than once every four years, however the model ordinance may be amended at any time to comply with changes in state law. Any amendment to a mandatory provision of the model ordinance must be adopted with the same effective date by all cities.
(2) A city that imposes a business and occupation tax must adopt the mandatory provisions of the model ordinance. The following provisions are mandatory:
(a) A system of credits that meets the requirements of RCW 35.102.060 and a form for such use;
(b) A uniform, minimum small business tax threshold of at least the equivalent of twenty thousand dollars in gross income annually. A city may elect to deviate from this requirement by creating a higher threshold or exemption but it shall not deviate lower than the level required in this subsection. If a city has a small business threshold or exemption in excess of that provided in this subsection as of January 1, 2003, and chooses to deviate below the threshold or exemption level that was in place as of January 1, 2003, the city must notify all businesses licensed to do business within the city at least one hundred twenty days prior to the potential implementation of a lower threshold or exemption amount;
(c) Tax reporting frequencies that meet the requirements of RCW 35.102.070;
(d) Penalty and interest provisions that meet the requirements of RCW 35.102.080 and 35.102.090;
(e) Claim periods that meet the requirements of RCW 35.102.100;
(f) Refund provisions that meet the requirements of RCW 35.102.110; and
(g) Definitions, which at a minimum, must include the definitions enumerated in RCW 35.102.030 and 35.102.120. The definitions in chapter 82.04 RCW shall be used as the baseline for all definitions in the model ordinance, and any deviation in the model ordinance from these definitions must be described by a comment in the model ordinance.
(3) Except for the deduction required by RCW 35.102.160 and the system of credits developed to address multiple taxation under subsection (2)(a) of this section, a city may adopt its own provisions for tax exemptions, tax credits, and tax deductions.
(4) Any city that adopts an ordinance that deviates from the nonmandatory provisions of the model ordinance shall make a description of such differences available to the public, in written and electronic form.
[ 2010 c 271 s 706; 2006 c 301 s 7; 2005 c 274 s 266; 2003 c 79 s 4.]
Notes:
Purpose—Effective date—2010 c 271: See notes following RCW 43.330.005.
Effective date—Act does not affect application of Title 50 or 51 RCW—2006 c 301: See notes following RCW 82.32.710.

catchline: Model ordinance—Mandatory provisions.


title: RCW 35.102.050

text:
A city may not impose a business and occupation tax on a person unless that person has nexus with the city. For the purposes of this section, the term "nexus" means business activities conducted by a person sufficient to subject that person to the taxing jurisdiction of a city under the standards established for interstate commerce under the commerce clause of the United States Constitution. Mere registration under or compliance with the streamlined sales and use tax agreement does not constitute nexus for the purposes of this section.
[ 2008 c 129 s 4; 2003 c 79 s 5.]

catchline: Nexus required.


title: RCW 35.102.060

text:
(1) A city that imposes a business and occupation tax shall provide for a system of credits to avoid multiple taxation as follows:
(a) Persons who engage in business activities that are within the purview of more than one classification of the tax shall be taxable under each applicable classification.
(b) Notwithstanding anything to the contrary in this section, if imposition of the tax would place an undue burden upon interstate commerce or violate constitutional requirements, a taxpayer shall be allowed a credit only to the extent necessary to preserve the validity of the tax.
(c) Persons taxable under the retailing or wholesaling classification with respect to selling products in a city shall be allowed a credit against those taxes for any eligible gross receipts taxes paid by the person (i) with respect to the manufacturing of the products sold in the city, and (ii) with respect to the extracting of the products, or the ingredients used in the products, sold in the city. The amount of the credit shall not exceed the tax liability arising with respect to the sale of those products.
(d) Persons taxable under the manufacturing classification with respect to manufacturing products in a city shall be allowed a credit against that tax for any eligible gross receipts tax paid by the person with respect to extracting the ingredients of the products manufactured in the city and with respect to manufacturing the products other than in the city. The amount of the credit shall not exceed the tax liability arising with respect to the manufacturing of those products.
(e) Persons taxable under the retailing or wholesaling classification with respect to selling products in a city shall be allowed a credit against those taxes for any eligible gross receipts taxes paid by the person with respect to the printing, or the printing and publishing, of the products sold within the city. The amount of the credit shall not exceed the tax liability arising with respect to the sale of those products.
(2) The model ordinance shall be drafted to address the issue of multiple taxation for those tax classifications that are in addition to those enumerated in subsection (1)(c) through (e) of this section. The objective of any such provisions shall be to eliminate multiple taxation of the same income by two or more cities.
[ 2003 c 79 s 6.]

catchline: Multiple taxation—Credit system.


title: RCW 35.102.070

text:
A city that imposes a business and occupation tax must allow reporting and payment of tax on a monthly, quarterly, or annual basis. The frequency for any particular person may be assigned at the discretion of the city, except that monthly reporting may be assigned only if it can be demonstrated that the taxpayer is remitting excise tax to the state on a monthly basis. For persons assigned a monthly frequency, payment is due within the same time period provided for monthly taxpayers under RCW 82.32.045. For persons assigned a quarterly or annual frequency, payment is due within the same time period as provided for quarterly or annual frequency under RCW 82.32.045. Until December 31, 2020, for persons assigned annual frequency, payment is due on or before the last day of the month next succeeding the end of the period covered by the return. Beginning January 1, 2021, and thereafter, for persons assigned annual frequency, payment is due within the same time period as provided for annual frequency under RCW 82.32.045.
[ 2019 c 63 s 3; 2003 c 79 s 7.]
Notes:
Findings—Intent—2019 c 63: See note following RCW 82.32.045.

catchline: Reporting frequency.


title: RCW 35.102.080

text:
(1) A city that imposes a business and occupation tax shall compute interest charged a taxpayer on an underpaid tax or penalty in accordance with RCW 82.32.050.
(2) A city that imposes a business and occupation tax shall compute interest paid on refunds or credits of amounts paid or other recovery allowed a taxpayer in accordance with RCW 82.32.060.
[ 2003 c 79 s 8.]

catchline: Computation of interest.


title: RCW 35.102.090

text:
A city that imposes a business and occupation tax shall provide for the imposition of penalties in accordance with chapter 82.32 RCW.
[ 2003 c 79 s 9.]

catchline: Penalties.


title: RCW 35.102.100

text:
The provisions relating to the time period allowed for an assessment or correction of an assessment for additional taxes, penalties, or interest shall be in accordance with chapter 82.32 RCW.
[ 2003 c 79 s 10.]

catchline: Claim period.


title: RCW 35.102.110

text:
The provisions relating to the time period allowed for a refund of taxes paid shall be in accordance with chapter 82.32 RCW.
[ 2003 c 79 s 11.]

catchline: Refund period.


title: RCW 35.102.120

text:
(1) In addition to the definitions in RCW 35.102.030, the following terms and phrases must be defined in the model ordinance under RCW 35.102.040, and such definitions shall include any specific requirements as noted in this subsection:
(a) Eligible gross receipts tax.
(b) Extracting.
(c) Manufacturing. Software development may not be defined as a manufacturing activity.
(d) Retailing.
(e) Retail sale.
(f) Services. The term "services" excludes retail or wholesale services.
(g) Wholesale sale.
(h) Wholesaling.
(i) To manufacture.
(j) Commercial and industrial use.
(k) Engaging in business.
(l) Person.
(2) Any tax classifications in addition to those enumerated in subsection (1) of this section that are included in the model ordinance must be uniform among all cities.
[ 2003 c 79 s 12.]

catchline: Definitions—Tax classifications.


title: RCW 35.102.130

text:
A city that imposes a business and occupation tax must provide for the allocation and apportionment of a person's gross income, other than persons subject to the provisions of chapter 82.14A RCW, as follows:
(1) Gross income derived from all activities other than those taxed as service or royalties must be allocated to the location where the activity takes place.
(a) In the case of sales of tangible personal property, the activity takes place where delivery to the buyer occurs.
(b)(i) In the case of sales of digital products, the activity takes place where delivery to the buyer occurs. The delivery of digital products will be deemed to occur at:
(A) The seller's place of business if the purchaser receives the digital product at the seller's place of business;
(B) If not received at the seller's place of business, the location where the purchaser or the purchaser's donee, designated as such by the purchaser, receives the digital product, including the location indicated by instructions for delivery to the purchaser or donee, known to the seller;
(C) If the location where the purchaser or the purchaser's donee receives the digital product is not known, the purchaser's address maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith;
(D) If no address for the purchaser is maintained in the ordinary course of the seller's business, the purchaser's address obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of this address does not constitute bad faith; and
(E) If no address for the purchaser is obtained during the consummation of the sale, the address where the digital good or digital code is first made available for transmission by the seller or the address from which the digital automated service or service described in *RCW 82.04.050 (2)(g) or (6)(c) was provided, disregarding for these purposes any location that merely provided the digital transfer of the product sold.
(ii) If none of the methods in (b)(i) of this subsection (1) for determining where the delivery of digital products occurs are available after a good faith effort by the taxpayer to apply the methods provided in (b)(i)(A) through (E) of this subsection (1), then the city and the taxpayer may mutually agree to employ any other method to effectuate an equitable allocation of income from the sale of digital products. The taxpayer will be responsible for petitioning the city to use an alternative method under this subsection (1)(b)(ii). The city may employ an alternative method for allocating the income from the sale of digital products if the methods provided in (b)(i)(A) through (E) of this subsection (1) are not available and the taxpayer and the city are unable to mutually agree on an alternative method to effectuate an equitable allocation of income from the sale of digital products.
(iii) For purposes of this subsection (1)(b), the following definitions apply:
(A) "Digital automated services," "digital codes," and "digital goods" have the same meaning as in RCW 82.04.192;
(B) "Digital products" means digital goods, digital codes, digital automated services, and the services described in *RCW 82.04.050 (2)(g) and (6)(c); and
(C) "Receive" has the same meaning as in RCW 82.32.730.
(c) If a business activity allocated under this subsection (1) takes place in more than one city and all cities impose a gross receipts tax, a credit must be allowed as provided in RCW 35.102.060; if not all of the cities impose a gross receipts tax, the affected cities must allow another credit or allocation system as they and the taxpayer agree.
(2) Gross income derived as royalties from the granting of intangible rights must be allocated to the commercial domicile of the taxpayer.
(3) Gross income derived from activities taxed as services shall be apportioned to a city by multiplying apportionable income by a fraction, the numerator of which is the payroll factor plus the service-income factor and the denominator of which is two.
(a) The payroll factor is a fraction, the numerator of which is the total amount paid in the city during the tax period by the taxpayer for compensation and the denominator of which is the total compensation paid everywhere during the tax period. Compensation is paid in the city if:
(i) The individual is primarily assigned within the city;
(ii) The individual is not primarily assigned to any place of business for the tax period and the employee performs fifty percent or more of his or her service for the tax period in the city; or
(iii) The individual is not primarily assigned to any place of business for the tax period, the individual does not perform fifty percent or more of his or her service in any city, and the employee resides in the city.
(b) The service income factor is a fraction, the numerator of which is the total service income of the taxpayer in the city during the tax period, and the denominator of which is the total service income of the taxpayer everywhere during the tax period. Service income is in the city if the customer location is in the city.
(c) Gross income of the business from engaging in an apportionable activity must be excluded from the denominator of the service income factor if, in respect to such activity, at least some of the activity is performed in the city, and the gross income is attributable under (b) of this subsection (3) to a city or unincorporated area of a county within the United States or to a foreign country in which the taxpayer is not taxable. For purposes of this subsection (3)(c), "not taxable" means that the taxpayer is not subject to a business activities tax by that city or county within the United States or by that foreign country, except that a taxpayer is taxable in a city or county within the United States or in a foreign country in which it would be deemed to have a substantial nexus with the city or county within the United States or with the foreign country under the standards in RCW 35.102.050 regardless of whether that city or county within the United States or that foreign country imposes such a tax.
(d) If the allocation and apportionment provisions of this subsection (3) do not fairly represent the extent of the taxpayer's business activity in the city, the taxpayer may petition for or the tax administrator may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
(i) Separate accounting;
(ii) The exclusion of any one or more of the factors;
(iii) The inclusion of one or more additional factors that will fairly represent the taxpayer's business activity in the city; or
(iv) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.
(e) The party petitioning for, or the tax administrator requiring, the use of any method to effectuate an equitable allocation and apportionment of the taxpayer's income pursuant to subsection (d) of this subsection (3) must prove by a preponderance of the evidence:
(i) That the allocation and apportionment provisions of this subsection (3) do not fairly represent the extent of the taxpayer's business activity in the city; and
(ii) That the alternative to such provisions is reasonable.
The same burden of proof shall apply whether the taxpayer is petitioning for, or the tax administrator is requiring, the use of an alternative, reasonable method to effectuate an equitable allocation and apportionment of the taxpayer's income.
(f) If the tax administrator requires any method to effectuate an equitable allocation and apportionment of the taxpayer's income, the tax administrator cannot impose any civil or criminal penalty with reference to the tax due that is attributable to the taxpayer's reasonable reliance solely on the allocation and apportionment provisions of this subsection (3).
(g) A taxpayer that has received written permission from the tax administrator to use a reasonable method to effectuate an equitable allocation and apportionment of the taxpayer's income shall not have that permission revoked with respect to transactions and activities that have already occurred unless there has been a material change in, or a material misrepresentation of, the facts provided by the taxpayer upon which the tax administrator reasonably relied in approving a reasonable alternative method.
(4) The definitions in this subsection apply throughout this section.
(a) "Apportionable income" means the gross income of the business taxable under the service classifications of a city's gross receipts tax, including income received from activities outside the city if the income would be taxable under the service classification if received from activities within the city, less any exemptions or deductions available.
(b) "Business activities tax" means a tax measured by the amount of, or economic results of, business activity conducted in a city or county within the United States or within a foreign country. The term includes taxes measured in whole or in part on net income or gross income or receipts. "Business activities tax" does not include a sales tax, use tax, or a similar transaction tax, imposed on the sale or acquisition of goods or services, whether or not denominated a gross receipts tax or a tax imposed on the privilege of doing business.
(c) "Compensation" means wages, salaries, commissions, and any other form of remuneration paid to individuals for personal services that are or would be included in the individual's gross income under the federal internal revenue code.
(d) "Customer" means a person or entity to whom the taxpayer makes a sale or renders services or from whom the taxpayer otherwise receives gross income of the business.
(e) "Individual" means any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer.
(f) "Customer location" means the following:
(i) For a customer not engaged in business, if the service requires the customer to be physically present, where the service is performed.
(ii) For a customer not engaged in business, if the service does not require the customer to be physically present:
(A) The customer's residence; or
(B) If the customer's residence is not known, the customer's billing/mailing address.
(iii) For a customer engaged in business:
(A) Where the services are ordered from;
(B) At the customer's billing/mailing address if the location from which the services are ordered is not known; or
(C) At the customer's commercial domicile if none of the above are known.
(g) "Primarily assigned" means the business location of the taxpayer where the individual performs his or her duties.
(h) "Service-taxable income" or "service income" means gross income of the business subject to tax under either the service or royalty classification.
(i) "Tax period" means the calendar year during which tax liability is accrued. If taxes are reported by a taxpayer on a basis more frequent than once per year, taxpayers shall calculate the factors for the previous calendar year for reporting in the current calendar year and correct the reporting for the previous year when the factors are calculated for that year, but not later than the end of the first quarter of the following year.
[ 2019 c 101 s 1; 2017 c 323 s 511; 2010 c 111 s 305; 2003 c 79 s 13.]
Notes:
*Reviser's note: RCW 82.04.050 was amended by 2025 c 422 s 101, changing subsection (6)(c) to subsection (6)(b), effective October 1, 2025. RCW 82.04.050 was subsequently amended by 2026 c 238 s 1001, changing subsection (6)(b) to subsection (6)(c), effective January 1, 2029.
Effective date—2019 c 101: "This act takes effect January 1, 2020." [ 2019 c 101 s 2.]
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Purpose—Retroactive application—Effective date—2010 c 111: See notes following RCW 82.04.050.
Effective date—2003 c 79 s 13: "Section 13 of this act takes effect January 1, 2008." [ 2003 c 79 s 19.]

catchline: Allocation and apportionment of income.


title: RCW 35.102.1301

text:
(1) The department of revenue shall conduct a study of the net fiscal impacts of chapter 79, Laws of 2003, with particular emphasis on the revenue impacts of the apportionment and allocation method contained in RCW 35.102.130 and any revenue impact resulting from the increased uniformity and consistency provided through the model ordinance. In conducting the study, the department shall use, and regularly consult with, a committee composed of an equal representation from interested business representatives and from a representative sampling of cities imposing business and occupation taxes. The department shall report the final results of the study to the governor and the fiscal committees of the legislature by November 30, 2005. In addition, the department shall provide progress reports to the governor and the fiscal committees of the legislature on November 30, 2003, and November 30, 2004. As part of its report, the department shall examine and recommend options to address any adverse revenue impacts to local jurisdictions.
(2) For the purposes of this section, "net fiscal impacts" means accounting for the potential of both positive and negative fiscal impacts on local jurisdictions that may result from chapter 79, Laws of 2003.
(3) It is the intent of the legislature through this study to provide accurate fiscal impact analysis and recommended options to alleviate revenue impacts from chapter 79, Laws of 2003 so as to allow local jurisdictions to anticipate and appropriately address any potential adverse revenue impacts from chapter 79, Laws of 2003.
[ 2003 c 79 s 15.]

catchline: Municipal business and occupation tax—Study of potential net fiscal impacts.


title: RCW 35.102.140

text:
Cities imposing business and occupation taxes must comply with all requirements of RCW 35.102.020 through 35.102.130 by December 31, 2004. A city that has not complied with the requirements of RCW 35.102.020 through 35.102.130 by December 31, 2004, may not impose a tax that is imposed by a city on the privilege of engaging in business activities. Cities imposing business and occupation taxes after December 31, 2004, must comply with RCW 35.102.020 through 35.102.130.
[ 2003 c 79 s 14.]

catchline: Municipal business and occupation tax—Implementation by cities—Contingent authority.


title: RCW 35.102.145

text:
A city that imposes a business and occupation tax may by ordinance provide that return or tax information is confidential, privileged, and subject to disclosure in the manner provided by RCW 82.32.330.
[ 2010 c 106 s 101.]
Notes:
Effective date—2010 c 106: "Except as otherwise provided in sections 401, 409, and 412 of this act, this act takes effect July 1, 2010." [ 2010 c 106 s 407.]

catchline: Municipal business and occupation tax—Confidentiality, privilege, and disclosure.


title: RCW 35.102.150

text:
Notwithstanding RCW 35.102.130, a city that imposes a business and occupation tax must allocate a person's gross income from the activities of printing, and of publishing newspapers, periodicals, or magazines, to the principal place in this state from which the taxpayer's business is directed or managed. As used in this section, the activities of printing, and of publishing newspapers, periodicals, or magazines are those activities to which the exemption in RCW 82.04.759 and the tax rate in RCW 82.04.280(1)(a) apply.
[ 2023 c 286 s 4; 2011 c 174 s 201; 2010 1st sp.s. c 23 s 519; 2009 c 461 s 4; 2006 c 272 s 1.]
Notes:
Findings—Effective date—Expiration date—2023 c 286: See notes following RCW 82.04.759.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Effective date—Contingent effective date—2009 c 461: See note following RCW 82.04.280.
Effective date—2006 c 272: "This act takes effect January 1, 2008." [ 2006 c 272 s 2.]
PDF
RCW 35.102.150
Allocation of income—Printing and publishing activities. (Effective January 1, 2034.)
Notwithstanding RCW 35.102.130, a city that imposes a business and occupation tax must allocate a person's gross income from the activities of printing, and of publishing newspapers, periodicals, or magazines, to the principal place in this state from which the taxpayer's business is directed or managed. As used in this section, the activities of printing, and of publishing newspapers, periodicals, or magazines are those activities to which the tax rates in RCW * 82.04.260(13) and 82.04.280(1)(a) apply.
[ 2011 c 174 s 201; 2010 1st sp.s. c 23 s 519; 2009 c 461 s 4; 2006 c 272 s 1.]
Notes:
*Reviser's note: RCW 82.04.260 was amended by 2011 c 2 s 203 (Initiative Measure No. 1107), changing subsection (13) to subsection (14).
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Effective date—Contingent effective date—2009 c 461: See note following RCW 82.04.280.
Effective date—2006 c 272: "This act takes effect January 1, 2008." [ 2006 c 272 s 2.]

catchline: Allocation of income—Printing and publishing activities. (Effective until January 1, 2034.)


title: RCW 35.102.160

text:
(1) A city that imposes its business and occupation tax on professional employer services performed by a professional employer organization, regardless of the tax classification applicable to such services, shall provide a deduction identical to the deduction in RCW 82.04.540(2).
(2) For the purposes of this section, "professional employer organization" and "professional employer services" have the same meanings as in RCW 82.04.540.
[ 2006 c 301 s 6.]
Notes:
Effective date—Act does not affect application of Title 50 or 51 RCW—2006 c 301: See notes following RCW 82.32.710.

catchline: Professional employer organizations—Tax deduction.


title: RCW 35.103.010

text:
The legislature intends for city fire departments to set standards for addressing the reporting and accountability of substantially career fire departments, and to specify performance measures applicable to response time objectives for certain major services. The legislature acknowledges the efforts of the international city/county management association, the international association of fire chiefs, and the national fire protection association for the organization and deployment of resources for fire departments. The arrival of first responders with automatic external defibrillator capability before the onset of brain death, and the arrival of adequate fire suppression resources before flash-over is a critical event during the mitigation of an emergency, and is in the public's best interest. For these reasons, this chapter contains performance measures, comparable to that research, relating to the organization and deployment of fire suppression operations, emergency medical operations, and special operations by substantially career fire departments. This chapter does not, and is not intended to, in any way modify or limit the authority of cities and towns to set levels of service.
[ 2005 c 376 s 101.]

catchline: Intent.


title: RCW 35.103.020

text:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Advanced life support" means functional provision of advanced airway management, including intubation, advanced cardiac monitoring, manual defibrillation, establishment and maintenance of intravenous access, and drug therapy.
(2) "Aircraft rescue and firefighting" means the firefighting actions taken to rescue persons and to control or extinguish fire involving or adjacent to aircraft on the ground.
(3) "Brain death" as defined by the American heart association means the irreversible death of brain cells that begins four to six minutes after cardiac arrest.
(4) "City" means a first-class city or a second-class city that provides fire protection services in a specified geographic area.
(5) "Fire department" means a city or town fire department responsible for firefighting actions, emergency medical services, and other special operations in a specified geographic area. The department must be a substantially career fire department, and not a substantially volunteer fire department.
(6) "Fire suppression" means the activities involved in controlling and extinguishing fires.
(7) "First responder" means provision of initial assessment and basic first-aid intervention, including cardiac pulmonary resuscitation and automatic external defibrillator capability.
(8) "Flash-over" as defined by national institute of standards and technology means when all combustibles in a room burst into flame and the fire spreads rapidly.
(9) "Marine rescue and firefighting" means the firefighting actions taken to prevent, control, or extinguish fire involved in or adjacent to a marine vessel and the rescue actions for occupants using normal and emergency routes for egress.
(10) "Response time" means the time immediately following the turnout time that begins when units are en route to the emergency incident and ends when units arrive at the scene.
(11) "Special operations" means those emergency incidents to which the fire department responds that require specific and advanced training and specialized tools and equipment.
(12) "Town" means a town that provides fire protection services, which may include firefighting actions, emergency medical services, and other special operations, in a specified geographic area.
(13) "Turnout time" means the time beginning when units receive notification of the emergency to the beginning point of response time.
[ 2005 c 376 s 102.]

catchline: Definitions.


title: RCW 35.103.030

text:
(1) Every city and town shall maintain a written statement or policy that establishes the following:
(a) The existence of a fire department;
(b) Services that the fire department is required to provide;
(c) The basic organizational structure of the fire department;
(d) The expected number of fire department employees; and
(e) Functions that fire department employees are expected to perform.
(2) Every city and town shall include service delivery objectives in the written statement or policy required under subsection (1) of this section. These objectives shall include specific response time objectives for the following major service components, if appropriate:
(a) Fire suppression;
(b) Emergency medical services;
(c) Special operations;
(d) Aircraft rescue and firefighting;
(e) Marine rescue and firefighting; and
(f) Wildland firefighting.
(3) Every city and town, in order to measure the ability to arrive and begin mitigation operations before the critical events of brain death or flash-over, shall establish time objectives for the following measurements:
(a) Turnout time;
(b) Response time for the arrival of the first arriving engine company at a fire suppression incident and response time for the deployment of a full first alarm assignment at a fire suppression incident;
(c) Response time for the arrival of a unit with first responder or higher level capability at an emergency medical incident; and
(d) Response time for the arrival of an advanced life support unit at an emergency medical incident, where this service is provided by the fire department.
(4) Every city and town shall also establish a performance objective of not less than ninety percent for the achievement of each response time objective established under subsection (3) of this section.
[ 2005 c 376 s 103.]

catchline: Policy statement—Service delivery objectives.


title: RCW 35.103.040

text:
(1) Every city and town shall evaluate its level of service and deployment delivery and response time objectives on an annual basis. The evaluations shall be based on data relating to level of service, deployment, and the achievement of each response time objective in each geographic area within the jurisdiction of the city or town.
(2) Beginning in 2007, every city and town shall issue an annual written report which shall be based on the annual evaluations required by subsection (1) of this section.
(a) The annual report shall define the geographic areas and circumstances in which the requirements of this standard are not being met.
(b) The annual report shall explain the predictable consequences of any deficiencies and address the steps that are necessary to achieve compliance.
[ 2005 c 376 s 104.]

catchline: Annual evaluations—Annual report.


title: RCW 35.103.050

text:
Cities and towns conducting annexations of all or part of fire protection districts shall, at least through the budget cycle, or the following budget cycle if the annexation occurs in the last half of the current budget cycle, in which the annexation occurs, maintain existing fire protection and emergency services response times in the newly annexed areas consistent with response times recorded prior to the annexation as defined in the previous annual report for the fire protection district and as reported in RCW 52.33.040. If the city or town is unable to maintain these service levels in the newly annexed area, the transfer of firefighters from the annexed fire protection district as a direct result of the annexation must occur pursuant to RCW 35.13.238 (4) through (8).
[ 2009 c 60 s 8.]

catchline: Maintenance of response times in newly annexed areas—Firefighter transfers.


title: RCW 35.103.060

text:
(1) A municipal fire department, or department, is entitled to recover from any liable party the actual costs associated with the cleanup or removal of hazardous waste and other hazardous materials, including debris or vehicle operating fluids, when responding to a vehicle accident on private or public property, including public roadways. A liable party may submit an invoice for those actual costs incurred by the department, for the department's cleanup or removal services, to their insurer that provides coverage for property damage for which the party becomes legally obligated, if coverage is found within a liable party's insurance policy. An insurer providing such coverage may issue payment directly to the department from available property damage liability coverage contained in the policy. If there are multiple liable parties involved, the department may only recover the proportional amount of liability legally determined for each party. The department may not recover from any one liable party, or all liable parties combined, more than the actual costs incurred with the cleanup and removal of the hazardous waste and other hazardous materials, including debris or vehicle operating fluids, when responding to a vehicle accident on private or public property, including public roadways.
(2) For the purposes of this section, the definitions in this subsection apply:
(a) "Actual costs" means the amount necessary to compensate for reasonable personnel time spent at the scene of a vehicle accident and the reasonable cost of any supplies used in the cleanup or removal of hazardous waste and other hazardous materials, including debris or vehicle operating fluids, when responding to a vehicle accident on private or public property, including public roadways.
(b) "Insurer" has the same meaning as in RCW 48.01.050.
(c) "Liable party" means a person or entity that is legally obligated or responsible for causing a vehicle accident.
(d) "Vehicle" means any mode of transportation operated by a liable party and involved in a vehicle accident including, but not limited to, automobiles, trucks, and motorcycles.
[ 2020 c 198 s 2.]

catchline: Hazardous material cleanup or removal—Cost recovery.


title: RCW 35.104.010

text:
The health sciences and services program is created to promote bioscience-based economic development and advance new therapies and procedures to combat disease and promote public health.
[ 2007 c 251 s 2.]
Notes:
Captions not law—2007 c 251: "Captions used in this act are not any part of the law." [ 2007 c 251 s 14.]
Severability—2007 c 251: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2007 c 251 s 15.]

catchline: Purpose.


title: RCW 35.104.020

text:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Authority" means a health sciences and services authority created pursuant to this chapter.
(2) "Board" means the governing board of trustees of an authority.
(3) "Director" means the executive director of the student achievement council.
(4) "Health sciences and services" means biosciences that advance new therapies and procedures to combat disease and promote public health.
(5) "Local government" means a city, town, or county.
(6) "Sponsoring local government" means a city, town, or county that creates a health sciences and services authority.
[ 2012 c 229 s 580; 2007 c 251 s 1.]
Notes:
Effective date—2012 c 229 ss 101, 117, 401, 402, 501 through 594, 601 through 609, 701 through 708, 801 through 821, 902, and 904: See note following RCW 28B.77.005.
Captions not law—Severability—2007 c 251: See notes following RCW 35.104.010.


title: RCW 35.104.030

text:
A local government must establish by ordinance or resolution an authority. At a minimum, the ordinance must:
(1) Specify the powers to be exercised by the authority;
(2) Reserve the local government's right to dissolve the authority after its contractual responsibilities have expired;
(3) Establish an administrative board, including: (a) The number of board members; (b) the times and terms of appointment for each board position; (c) the amount of compensation, if any, to be paid to board members; (d) the procedures for removing board members and filing vacancies; and (e) the qualifications for the appointment of individuals to the board;
(4) Establish the authority's boundaries, which must be contiguous tracts of land;
(5) Ensure that private and public funds provided to the authority will be segregated;
(6) Establish guidelines under which the authority may invest its funds;
(7) Provide the requirements for auditing the records of the authority; and
(8) Require the local government's legal counsel to also provide legal services to the authority.
[ 2007 c 251 s 3.]
Notes:
Captions not law—Severability—2007 c 251: See notes following RCW 35.104.010.

catchline: Creation.


title: RCW 35.104.040

text:
(1) The student achievement council may approve applications submitted by local governments for an area's designation as a health sciences and services authority under this chapter. The director must determine the division to review applications submitted by local governments under this chapter. The application for designation must be in the form and manner and contain such information as the student achievement council may prescribe, provided the application:
(a) Contains sufficient information to enable the director to determine the viability of the proposal;
(b) Demonstrates that an ordinance or resolution has been passed by the legislative authority of a local government that delineates the boundaries of an area that may be designated an authority;
(c) Is submitted on behalf of the local government, or, if that office does not exist, by the legislative body of the local government;
(d) Demonstrates that the public funds directed to programs or facilities in the authority will leverage private sector resources and contributions to activities to be performed;
(e) Provides a plan or plans for the development of the authority as an entity to advance as a cluster for health sciences education, health sciences research, biotechnology development, biotechnology product commercialization, and/or health care services; and
(f) Demonstrates that the state has previously provided funds to health sciences and services programs or facilities in the applicant city, town, or county.
(2) The director must determine the division to develop criteria to evaluate the application. The criteria must include:
(a) The presence of infrastructure capable of spurring development of the area as a center of health sciences and services;
(b) The presence of higher education facilities where undergraduate or graduate coursework or research is conducted; and
(c) The presence of facilities in which health services are provided.
(3) There may be no more than two authorities statewide.
(4) An authority may only be created in a county with a population of less than one million persons and located east of the crest of the Cascade mountains.
(5) The director may reject or approve an application. When denying an application, the director must specify the application's deficiencies. The decision regarding such designation as it relates to a specific local government is final; however, a rejected application may be resubmitted.
(6) Applications are due by December 31, 2010, and must be processed within sixty days of submission.
(7) The director may, at his or her discretion, amend the boundaries of an authority upon the request of the local government.
(8) The student achievement council may adopt any rules necessary to implement this chapter.
(9) The student achievement council must develop evaluation criteria that enables the local governments to measure the effectiveness of the program.
[ 2012 c 229 s 581; 2011 c 155 s 1; 2010 1st sp.s. c 33 s 2; 2007 c 251 s 4.]
Notes:
Effective date—2012 c 229 ss 101, 117, 401, 402, 501 through 594, 601 through 609, 701 through 708, 801 through 821, 902, and 904: See note following RCW 28B.77.005.
Captions not law—Severability—2007 c 251: See notes following RCW 35.104.010.

catchline: Applications.


title: RCW 35.104.050

text:
(1) An authority shall be overseen by a board with not more than fourteen members. The authority board shall select the chair. Board members must have some experience with the mission of the authority. The board members shall be appointed as follows:
(a) The governor shall appoint three members;
(b) The county legislative authority in which the authority resides shall appoint three members;
(c) The mayor of the city in which the authority is created, or the mayor of the largest city within the authority if created by a county, shall appoint three members; and
(d) Up to five additional members may be appointed by the board.
(2) A simple majority of the board members shall constitute a quorum.
(3) The board shall annually elect a secretary and any other officers it deems necessary.
(4) The local government shall designate an individual with financial experience to serve as treasurer. The individual may be a city or county treasurer, city or county auditor, or a private party. If the treasurer is a private party, the local government shall require a bond in an amount and under such terms and conditions as the local government deems necessary to protect the authority. The treasurer shall have the power to create and maintain funds, issue warrants, and invest funds in its possession.
(5) The board may adopt bylaws or rules for their own governance.
(6) Meetings of the board shall be held in accordance with the open public meetings act, chapter 42.30 RCW, and at the call of the chair or when a majority of the board so requests. Meetings of the board may be held at any location and board members may participate in a meeting of the board by means of a conference telephone or similar communication equipment under RCW 23B.08.200.
[ 2007 c 251 s 5.]
Notes:
Captions not law—Severability—2007 c 251: See notes following RCW 35.104.010.

catchline: Governing board.