title: RCW 82.14.0494

text:
(1) The legislative authority of a county that has created a public stadium authority to develop a stadium and exhibition center under RCW 36.102.050 may impose a sales and use tax in accordance with this chapter. The tax is in addition to other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax shall be 0.016 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.
(2) The tax imposed under subsection (1) of this section shall be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter 82.08 or 82.12 RCW. The department of revenue shall perform the collection of such taxes on behalf of the county at no cost to the county.
(3) Before the issuance of bonds in RCW 43.99N.020, all revenues collected on behalf of the county under this section shall be transferred to the public stadium authority. After bonds are issued under RCW 43.99N.020, all revenues collected on behalf of the county under this section shall be deposited in the stadium and exhibition center account under RCW 43.99N.060.
(4) The definitions in RCW 36.102.010 apply to this section.
(5) This section expires on the earliest of the following dates:
(a) December 31, 1999, if the conditions for issuance of bonds under RCW 43.99N.020 have not been met before that date;
(b) The date on which all bonds issued under RCW 43.99N.020 have been retired; or
(c) Twenty-three years after the date the tax under this section is first imposed.
[ 1997 c 220 s 204 (Referendum Bill No. 48, approved June 17, 1997).]
Notes:
Reviser's note: The contingency in subsection (5)(c) of this section appears to have occurred August 1, 2020, causing this section to expire August 1, 2020.
Referendum—Other legislation limited—Legislators' personal intent not indicated—Reimbursements for election—Voters' pamphlet, election requirements—1997 c 220: See RCW 36.102.800 through 36.102.803.

catchline: Sales and use tax for stadium and exhibition center—Deduction from tax otherwise required—Transfer and deposit of revenues.


doc_type: statute

jurisdiction: wa

title: RCW 82.14.050

text:
(1) The counties, cities, and transportation authorities under RCW 82.14.045, public facilities districts under chapters 36.100 and 35.57 RCW, public transportation benefit areas under RCW 82.14.440, regional transportation investment districts, and transportation benefit districts under chapter 36.73 RCW must contract, prior to the effective date of a resolution or ordinance imposing a sales and use tax, the administration and collection to the state department of revenue, which must deduct a percentage amount, as provided by contract, not to exceed two percent of the taxes collected for administration and collection expenses incurred by the department. The remainder of any portion of any tax authorized by this chapter that is collected by the department of revenue must be deposited by the state department of revenue in the local sales and use tax account hereby created in the state treasury. Beginning January 1, 2013, the department of revenue must make deposits in the local sales and use tax account on a monthly basis on the last business day of the month in which distributions required in (a) of this subsection are due. Moneys in the local sales and use tax account may be withdrawn only for:
(a) Distribution to counties, cities, transportation authorities, public facilities districts, public transportation benefit areas, regional transportation investment districts, and transportation benefit districts imposing a sales and use tax; and
(b) Making refunds of taxes imposed under the authority of this chapter and RCW 81.104.170 and exempted under RCW 82.08.962, 82.12.962, 82.08.02565, 82.12.02565, 82.08.025661, or 82.12.025661.
(2) All administrative provisions in chapters 82.03, 82.08, 82.12, and 82.32 RCW, as they now exist or may hereafter be amended, insofar as they are applicable to state sales and use taxes, are applicable to taxes imposed pursuant to this chapter.
(3) Counties, cities, transportation authorities, public facilities districts, and regional transportation investment districts may not conduct independent sales or use tax audits of sellers registered under the streamlined sales tax agreement.
(4) Except as provided in RCW 43.08.190 and subsection (5) of this section, all earnings of investments of balances in the local sales and use tax account must be credited to the local sales and use tax account and distributed to the counties, cities, transportation authorities, public facilities districts, public transportation benefit areas, regional transportation investment districts, and transportation benefit districts monthly.
(5) Beginning January 1, 2013, the state treasurer must determine the amount of earnings on investments that would have been credited to the local sales and use tax account if the collections had been deposited in the account over the prior month. When distributions are made under subsection (1)(a) of this section, the state treasurer must transfer this amount from the state general fund to the local sales and use tax account and must distribute such sums to the counties, cities, transportation authorities, public facilities districts, public transportation benefit areas, regional transportation investment districts, and transportation benefit districts.
(6) Repayment of deferred local sales and use taxes due under RCW 82.32.558 is subject to the requirements of RCW 82.32.559.
[ 2021 c 178 s 2; 2016 c 191 s 4; 2014 c 216 s 403; 2012 1st sp.s. c 9 s 1; 2009 c 469 s 107; 2005 c 336 s 20. Prior: 2003 c 168 s 201; 2003 c 83 s 208; 2002 c 56 s 406; 1999 c 165 s 14; 1991 sp.s. c 13 s 34; 1991 c 207 s 2; 1990 2nd ex.s. c 1 s 201; 1985 c 57 s 81; 1981 2nd ex.s. c 4 s 10; 1971 ex.s. c 296 s 3; 1970 ex.s. c 94 s 6.]
Notes:
Effective date—2016 c 191: See note following RCW 82.08.025661.
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
Effective date—2009 c 469: See note following RCW 82.08.962.
Effective date—2005 c 336: See note following RCW 36.73.015.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.
Effective dates—1991 sp.s. c 13: See note following RCW 18.04.105.
Applicability—1990 2nd ex.s. c 1 ss 201-204: "Sections 201 through 204 of this act shall not be effective for earnings on balances prior to July 1, 1990, regardless of when a distribution is made." [ 1990 2nd ex.s. c 1 s 205.]
Severability—1990 2nd ex.s. c 1: See note following RCW 82.14.300.
Effective date—1985 c 57: See note following RCW 18.04.105.
Severability—1981 2nd ex.s. c 4: See note following RCW 43.30.325.
Legislative finding, declaration—Severability—1971 ex.s. c 296: See notes following RCW 82.14.045.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Administration and collection—Local sales and use tax account.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 82.14.055

text:
(1) Except as provided in subsections (2), (3), and (5) of this section, a local sales and use tax change may take effect (a) no sooner than 75 days after the department is notified in writing of the change and (b) only on the first day of January, April, or July.
(2) In the case of a local sales and use tax that is a credit against the state sales tax or use tax, a local sales and use tax change may take effect (a) no sooner than 30 days after the department is notified in writing of the change and (b) only on the first day of a month.
(3)(a) A local sales and use tax rate increase imposed on services applies to the first billing period starting on or after the effective date of the increase.
(b) A local sales and use tax rate decrease imposed on services applies to bills rendered on or after the effective date of the decrease.
(c) For the purposes of this subsection (3), "services" means retail services such as installing and constructing and retail services such as telecommunications, but does not include services such as tattooing.
(4) Authorized authorities contracting with the department under RCW 82.14.050(1) that make a local sales and use tax change must notify the department in writing of the change and provide a copy of the signed ordinance or resolution. If the local sales and use tax change results from an annexation, the written notification must also include a copy of the complete ordinance containing a legal description, a map showing specifically the boundaries of the annexed territory, and a list of all included parcel numbers in the annexed territory.
(5) For the purposes of this section, "local sales and use tax change" means enactment or revision of local sales and use taxes under this chapter or any other statute, including changes resulting from referendum or annexation.
[ 2025 c 245 s 1; 2016 c 46 s 1; 2003 c 168 s 206; 2001 c 320 s 7; 2000 c 104 s 2.]
Notes:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Effective date—2001 c 320: See note following RCW 11.02.005.
Findings—Intent—2000 c 104: "The legislature finds that retailers have an important role in the state's tax system by collecting sales or use tax from consumers and remitting it to the state. Frequent changes to the tax system place a burden on these businesses. To alleviate that burden and to improve the accuracy of tax collection, it is the intent of the legislature to provide that changes to sales and use tax may be made four times a year and that the department of revenue be provided adequate time to give advance notice to retailers of any such change. Changes in sales and use tax rates that are the result of annexation are also restricted to this time period, for uniformity and simplification. Additionally, retailers who rely on technology developed and provided by the department of revenue, such as the department's geographic information system, to calculate tax rates shall be held harmless from errors resulting from such use." [ 2000 c 104 s 1.]
Effective date—2000 c 104: "This act takes effect July 1, 2000." [ 2000 c 104 s 7.]
Statewide sales and use tax changes: RCW 82.08.064.

catchline: Tax changes.


title: RCW 82.14.060

text:
(1)(a) Monthly, the state treasurer must distribute from the local sales and use tax account to the counties, cities, transportation authorities, public facilities districts, and transportation benefit districts the amount of tax collected on behalf of each taxing authority, less:
(i) The deduction provided for in RCW 82.14.050; and
(ii) The amount of any refunds of local sales and use taxes exempted under RCW 82.08.962, 82.12.962, 82.08.02565, 82.12.02565, 82.08.025661, or 82.12.025661, which must be made without appropriation.
(b) The state treasurer must make the distribution under this section without appropriation.
(2) In the event that any ordinance or resolution imposes a sales and use tax at a rate in excess of the applicable limits contained herein, such ordinance or resolution may not be considered void in toto, but only with respect to that portion of the rate which is in excess of the applicable limits contained herein.
[ 2016 c 191 s 5; 2014 c 216 s 404; 2009 c 469 s 108; 2005 c 336 s 21; 1991 c 207 s 3; 1990 2nd ex.s. c 1 s 202; 1981 2nd ex.s. c 4 s 11; 1971 ex.s. c 296 s 4; 1970 ex.s. c 94 s 7.]
Notes:
Effective date—2016 c 191: See note following RCW 82.08.025661.
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
Effective date—2009 c 469: See note following RCW 82.08.962.
Effective date—2005 c 336: See note following RCW 36.73.015.
Applicability—1990 2nd ex.s. c 1: See note following RCW 82.14.050.
Severability—1990 2nd ex.s. c 1: See note following RCW 82.14.300.
Severability—1981 2nd ex.s. c 4: See note following RCW 43.30.325.
Legislative finding, declaration—Severability—1971 ex.s. c 296: See notes following RCW 82.14.045.

catchline: Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts—Imposition at excess rates, effect.


title: RCW 82.14.070

text:
(1) It is the intent of this chapter that any local sales and use tax adopted pursuant to this chapter be identical to the state sales and use tax, unless otherwise prohibited by federal law, and with other local sales and use taxes adopted pursuant to this chapter.
(2) It is further the intent of this chapter that the local sales and use tax shall be imposed upon an individual taxable event simultaneously with the imposition of the state sales or use tax upon the same taxable event. The rule making powers of the state department of revenue contained in RCW 82.08.060 and 82.32.300 shall be applicable to this chapter. The department shall, as soon as practicable, and with the assistance of the appropriate associations of county prosecutors and city attorneys, draft a model resolution and ordinance.
(3) Except as otherwise provided by law, all state sales and use tax exemptions, credits, and deductions apply in an identical manner to local sales and use taxes adopted pursuant to this chapter or other provision of law.
[ 2023 c 374 s 11; 2003 c 168 s 202; 2000 c 104 s 5; 1970 ex.s. c 94 s 10.]
Notes:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Findings—Intent—Effective date—2000 c 104: See notes following RCW 82.14.055.

catchline: Uniformity—Rule making—Model ordinance.


title: RCW 82.14.080

text:
The taxes provided by this chapter may be deposited by any taxpayer prior to the due date thereof with the treasurer or other legal depository for the benefit of the funds to which they belong to be credited against any future tax or assessment that may be levied or become due from the taxpayer: PROVIDED, That the taxpayer may with the concurrence of the legislative authority designate a particular fund of such county or city against which such prepayment of tax or assessment is made. Such prepayment of taxes or assessments shall not be considered to be a debt for the purpose of the limitation of indebtedness imposed by law on a county or city.
By agreement made pursuant to chapter 39.34 RCW, counties or cities may utilize tax revenues received under the authority of this chapter in connection with large construction projects, including energy facilities as defined in RCW 80.50.020, for any purpose within their power or powers, privileges or authority exercised or capable of exercise by such counties or cities including, but not limited to, the purpose of the mitigation of socioeconomic impacts that may be caused by such large construction projects: PROVIDED, That the taxable event need not take place within the jurisdiction where the socioeconomic impact occurs if an intergovernmental agreement provides for redistribution.
[ 1982 c 211 s 2.]

catchline: Deposit of tax prior to due date—Credit against future tax or assessment—When fund designation permitted—Use of tax revenues received in connection with large construction projects.


title: RCW 82.14.090

text:
When permitted by resolution or ordinance, any tax authorized by this chapter may be paid prior to the taxable event to which it may be attributable. Such prepayment shall be made by deposit with the treasurer or other legal depository for the benefit of the funds to which they belong. They shall be credited by any county or city against any future tax that may become due from a taxpayer: PROVIDED, That the taxpayer with the concurrence of the legislative authority may designate a particular fund of such county or city against which such prepayment of tax is made. Prepayment of taxes under this section shall not relieve any taxpayer from remitting the full amount of any tax imposed under the authority of this chapter upon the occurrence of the taxable event.
[ 1982 c 211 s 3.]

catchline: Payment of tax prior to taxable event—When permitted—Deposit with treasurer—Credit against future tax—When fund designation permitted.


title: RCW 82.14.212

text:
Funds that are distributed to counties or cities pursuant to *RCW 82.14.200 or 82.14.210 may be transferred by the recipient county or city to another unit of local government pursuant to a government service agreement as provided in RCW 36.115.040 and 36.115.050.
[ 1994 c 266 s 13.]
Notes:
*Reviser's note: RCW 82.14.200 and 82.14.210 were repealed by 2012 c 198 s 26.

catchline: Transfer of funds pursuant to government service agreement.


title: RCW 82.14.215

text:
The governor may notify and direct the state treasurer to withhold the revenues to which the county or city is entitled under this chapter if a county or city is found to be in noncompliance pursuant to RCW 36.70A.340.
[ 1991 sp.s. c 32 s 35.]
Notes:
Section headings not law—1991 sp.s. c 32: See RCW 36.70A.902.

catchline: Apportionment and distribution—Withholding revenue for noncompliance.


title: RCW 82.14.230

text:
(1) The governing body of any city, while not required by legislative mandate to do so, may, by resolution or ordinance for the purposes authorized by this chapter, fix and impose on every person a use tax for the privilege of using natural gas or manufactured gas in the city as a consumer.
(2) The tax is imposed in an amount equal to the value of the article used by the taxpayer multiplied by the rate in effect for the tax on natural gas businesses under RCW 35.21.870 in the city in which the article is used. The "value of the article used," does not include any amounts that are paid for the hire or use of a natural gas business in transporting the gas subject to tax under this subsection if those amounts are subject to tax under RCW 35.21.870.
(3) The tax imposed under this section does not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax under RCW 35.21.870 with respect to the gas for which exemption is sought under this subsection.
(4) There is a credit against the tax levied under this section in an amount equal to any tax paid by:
(a) The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed pursuant to RCW 35.21.870 by another municipality or other unit of local government with respect to the gas for which a credit is sought under this subsection; or
(b) The person consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another municipality or other unit of local government with respect to the gas for which a credit is sought under this subsection.
(5) The use tax imposed must be paid by the consumer. The administration and collection of the tax imposed is pursuant to RCW 82.14.050.
(6) The tax authorized by this section does not apply to the use of natural gas, compressed natural gas, or liquefied natural gas, if the consumer uses the gas for transportation fuel as defined in RCW 82.16.310.
[ 2014 c 216 s 305; 2010 c 127 s 5; 1989 c 384 s 2.]
Notes:
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
Intent—Effective date—1989 c 384: See notes following RCW 82.12.022.

catchline: Natural or manufactured gas—Cities may impose use tax.


title: RCW 82.14.300

text:
The legislature finds and declares that local government criminal justice systems are in need of assistance. Many counties and cities are unable to provide sufficient funding for additional police protection, mitigation of congested court systems, public safety education, and relief of overcrowded jails.
In order to ensure public safety, it is necessary to provide fiscal assistance to help local governments to respond immediately to these criminal justice problems, while initiating a review of the criminal justice needs of cities and counties and the resources available to address those needs.
To provide for a more efficient and effective response to these problems, the legislature encourages cities and counties to coordinate strategies against crime and use multijurisdictional and innovative approaches in addressing criminal justice problems.
[ 1995 c 312 s 83; 1990 2nd ex.s. c 1 s 1.]
Notes:
Short title—1995 c 312: See note following RCW 13.32A.010.
Severability—1990 2nd ex.s. c 1: "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." [ 1990 2nd ex.s. c 1 s 1104.]

catchline: Local government criminal justice assistance—Finding.


title: RCW 82.14.310

text:
(1) The county criminal justice assistance account is created in the state treasury. Beginning in fiscal year 2000, the state treasurer must transfer into the county criminal justice assistance account from the general fund the sum of $23,200,000 divided into four equal deposits occurring on July 1, October 1, January 1, and April 1. For each fiscal year thereafter, the state treasurer must increase the total transfer by the fiscal growth factor, as defined in RCW 43.135.025, forecast for that fiscal year by the office of financial management in November of the preceding year.
(2) The moneys deposited in the county criminal justice assistance account for distribution under this section, less any moneys appropriated for purposes under subsections (4) and (5) of this section, must be distributed at such times as distributions are made under *RCW 82.44.150 and on the relative basis of each county's funding factor as determined under this subsection.
(a) A county's funding factor is the sum of:
(i) The population of the county, divided by 1,000, and multiplied by two-tenths;
(ii) The crime rate of the county, multiplied by three-tenths; and
(iii) The annual number of criminal cases filed in the county superior court, for each 1,000 in population, multiplied by five-tenths.
(b) Under this section and RCW 82.14.320 and 82.14.330:
(i) The population of the county or city is as last determined by the office of financial management;
(ii) The crime rate of the county or city is the annual occurrence of specified criminal offenses, as calculated in the most recent annual report on crime in Washington state as published by the Washington association of sheriffs and police chiefs, for each 1,000 in population;
(iii) The annual number of criminal cases filed in the county superior court must be determined by the most recent annual report of the courts of Washington, as published by the administrative office of the courts;
(iv) Distributions and eligibility for distributions in the 1989-1991 biennium must be based on 1988 figures for both the crime rate as described under (b)(ii) of this subsection and the annual number of criminal cases that are filed as described under (b)(iii) of this subsection. Future distributions must be based on the most recent figures for both the crime rate as described under (b)(ii) of this subsection and the annual number of criminal cases that are filed as described under (b)(iii) of this subsection.
(3) Moneys distributed under this section must be expended exclusively for criminal justice purposes. Except after May 13, 2021, through December 31, 2023, these funds may not be used to replace or supplant existing funding. Criminal justice purposes are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil or juvenile justice system occurs, and which includes (a) domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates, as defined in RCW 70.123.020, and (b) during the 2001-2003 fiscal biennium, juvenile dispositional hearings relating to petitions for at-risk youth, truancy, and children in need of services. Existing funding for purposes of this subsection is defined as calendar year 1989 actual operating expenditures for criminal justice purposes. Calendar year 1989 actual operating expenditures for criminal justice purposes exclude the following: Expenditures for extraordinary events not likely to reoccur, changes in contract provisions for criminal justice services, beyond the control of the local jurisdiction receiving the services, and major nonrecurring capital expenditures.
(4) Not more than five percent of the funds deposited to the county criminal justice assistance account may be available for appropriations for enhancements to the state patrol crime laboratory system and the continuing costs related to these enhancements. Funds appropriated from this account for such enhancements may not supplant existing funds from the state general fund.
(5) Each fiscal biennium, the sum of $510,000, may be appropriated for the Washington state patrol to provide investigative assistance and report services to assist local law enforcement agencies to prosecute criminals.
[ 2022 c 157 s 21. Prior: 2021 c 334 s 999; 2021 c 296 s 2; 2019 c 415 s 988; 2013 2nd sp.s. c 4 s 1004; 2011 1st sp.s. c 50 s 970; 2005 c 282 s 49; 2001 2nd sp.s. c 7 s 915; 1999 c 309 s 920; 1998 c 321 s 11 (Referendum Bill No. 49, approved November 3, 1998); 1995 c 398 s 11; 1993 sp.s. c 21 s 1; 1991 c 311 s 1; 1990 2nd ex.s. c 1 s 102.]
Notes:
*Reviser's note: RCW 82.44.150 was repealed by 2003 c 1 s 5 (Initiative Measure No. 776, approved November 5, 2002).
Conflict with federal requirements—Effective date—2021 c 334: See notes following RCW 43.79.555.
Finding—Intent—2021 c 296: "The legislature finds that the COVID-19 pandemic, as recognized by emergency proclamations issued by the governor, has resulted in an unprecedented drop in local government revenues. The legislature intends to provide local governments with increased flexibility in the use of existing revenues in order to enable local governments to continue to provide essential services and to facilitate economic recovery through December 31, 2023." [ 2021 c 296 s 1.]
Effective date—2021 c 296: "Except for section 9 of this act, 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 takes effect immediately [May 13, 2021]." [ 2021 c 296 s 19.]
Effective date—2019 c 415: See note following RCW 28B.20.476.
Effective dates—2013 2nd sp.s. c 4: See note following RCW 2.68.020.
Effective dates—2011 1st sp.s. c 50: See note following RCW 15.76.115.
Severability—Effective date—2001 2nd sp.s. c 7: See notes following RCW 43.320.110.
Severability—Effective date—1999 c 309: See notes following RCW 41.06.152.
Purpose—Severability—1998 c 321: See notes following RCW 82.14.045.
Effective dates—Application—1998 c 321 ss 1-21, 44, and 45: See note following RCW 82.14.045.
Referral to electorate—1998 c 321 ss 1-21 and 44-46: See note following RCW 82.14.045.
Effective dates—1993 sp.s. c 21: "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 July 1, 1993, except for section 4 of this act, which shall take effect immediately [May 28, 1993], and sections 1 through 3, 5, and 7 of this act, which shall take effect January 1, 1994." [ 1993 sp.s. c 21 s 10.]
Severability—1991 c 311: "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." [ 1991 c 311 s 8.]
Effective dates—1990 2nd ex.s. c 1: See note following RCW 84.52.010.
Severability—1990 2nd ex.s. c 1: See note following RCW 82.14.300.

catchline: County criminal justice assistance account—Transfers from general fund—Distributions based on crime rate and population—Limitations.


title: RCW 82.14.320

text:
(1) The municipal criminal justice assistance account is created in the state treasury. Beginning in fiscal year 2000, the state treasurer must transfer into the municipal criminal justice assistance account for distribution under this section from the general fund the sum of $4,600,000 divided into four equal deposits occurring on July 1, October 1, January 1, and April 1. For each fiscal year thereafter, the state treasurer must increase the total transfer by the fiscal growth factor, as defined in RCW 43.135.025, forecast for that fiscal year by the office of financial management in November of the preceding year.
(2) No city may receive a distribution under this section from the municipal criminal justice assistance account unless:
(a) The city has a crime rate in excess of 125 percent of the statewide average as calculated in the most recent annual report on crime in Washington state as published by the Washington association of sheriffs and police chiefs;
(b) The city has levied the tax authorized in RCW 82.14.030(2) at the maximum rate or the tax authorized in RCW 82.46.010(3) at the maximum rate; and
(c) The city has a per capita yield from the tax imposed under RCW 82.14.030(1) at the maximum rate of less than 150 percent of the statewide average per capita yield for all cities from such local sales and use tax.
(3) The moneys deposited in the municipal criminal justice assistance account for distribution under this section, less any moneys appropriated for purposes under subsection (7) of this section, must be distributed at such times as distributions are made under *RCW 82.44.150. The distributions must be made as follows:
(a) Unless reduced by this subsection, 30 percent of the moneys must be distributed ratably based on population as last determined by the office of financial management to those cities eligible under subsection (2) of this section that have a crime rate determined under subsection (2)(a) of this section which is greater than 175 percent of the statewide average crime rate. No city may receive more than 50 percent of any moneys distributed under this subsection [(3)](a) but, if a city distribution is reduced as a result of exceeding the 50 percent limitation, the amount not distributed must be distributed under (b) of this subsection.
(b) The remainder of the moneys, including any moneys not distributed in subsection (2)(a) of this section, must be distributed to all cities eligible under subsection (2) of this section ratably based on population as last determined by the office of financial management.
(4) No city may receive more than 30 percent of all moneys distributed under subsection (3) of this section.
(5) Notwithstanding other provisions of this section, the distributions to any city that substantially decriminalizes or repeals its criminal code after July 1, 1990, and that does not reimburse the county for costs associated with criminal cases under RCW 3.50.800 or 3.50.805(2), must be made to the county in which the city is located.
(6) Moneys distributed under this section must be expended exclusively for criminal justice purposes. Except after May 13, 2021, through December 31, 2023, these funds may not be used to replace or supplant existing funding. Criminal justice purposes are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs, and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates, as defined in RCW 70.123.020, and publications and public educational efforts designed to provide information and assistance to parents in dealing with runaway or at-risk youth. Existing funding for purposes of this subsection is defined as calendar year 1989 actual operating expenditures for criminal justice purposes. Calendar year 1989 actual operating expenditures for criminal justice purposes exclude the following: Expenditures for extraordinary events not likely to reoccur, changes in contract provisions for criminal justice services, beyond the control of the local jurisdiction receiving the services, and major nonrecurring capital expenditures.
(7) Not more than five percent of the funds deposited to the municipal criminal justice assistance account may be available for appropriations for enhancements to the state patrol crime laboratory system and the continuing costs related to these enhancements. Funds appropriated from this account for such enhancements may not supplant existing funds from the state general fund.
(8) During the 2011-2013 fiscal biennium, the amount that would otherwise be transferred into the municipal criminal justice assistance account from the general fund under subsection (1) of this section must be reduced by 3.4 percent.
[ 2021 c 296 s 3; 2011 1st sp.s. c 50 s 971; 1998 c 321 s 12 (Referendum Bill No. 49, approved November 3, 1998). Prior: 1995 c 398 s 12; 1995 c 312 s 84; 1993 sp.s. c 21 s 2; 1992 c 55 s 1; prior: 1991 sp.s. c 26 s 1; 1991 sp.s. c 13 s 30; 1990 2nd ex.s. c 1 s 104.]
Notes:
*Reviser's note: RCW 82.44.150 was repealed by 2003 c 1 s 5 (Initiative Measure No. 776, approved November 5, 2002).
Finding—Intent—Effective date—2021 c 296: See notes following RCW 82.14.310.
Effective dates—2011 1st sp.s. c 50: See note following RCW 15.76.115.
Purpose—Severability—1998 c 321: See notes following RCW 82.14.045.
Effective dates—Application—1998 c 321 ss 1-21, 44, and 45: See note following RCW 82.14.045.
Referral to electorate—1998 c 321 ss 1-21 and 44-46: See note following RCW 82.14.045.
Short title—1995 c 312: See note following RCW 13.32A.010.
Effective dates—1993 sp.s. c 21: See note following RCW 82.14.310.
Severability—1992 c 55: "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." [ 1992 c 55 s 2.]
Retroactive application—1991 sp.s. c 26: "The changes contained in section 1, chapter 26, Laws of 1991 sp. sess. are remedial, curative, and clarify ambiguities in prior existing law. These changes shall apply retroactively to July 1, 1990." [ 1991 sp.s. c 26 s 3.]
Severability—1991 sp.s. c 26: "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." [ 1991 sp.s. c 26 s 4.]
Effective dates—1991 sp.s. c 13: See note following RCW 18.04.105.
Effective dates—1990 2nd ex.s. c 1: See note following RCW 84.52.010.
Severability—1990 2nd ex.s. c 1: See note following RCW 82.14.300.

catchline: Municipal criminal justice assistance account—Transfers from general fund—Distributions criteria and formula—Limitations.


title: RCW 82.14.330

text:
(1)(a) Beginning in fiscal year 2000, the state treasurer must transfer into the municipal criminal justice assistance account for distribution under this section from the general fund the sum of $4,600,000 divided into four equal deposits occurring on July 1, October 1, January 1, and April 1. For each fiscal year thereafter, the state treasurer must increase the total transfer by the fiscal growth factor, as defined in RCW 43.135.025, forecast for that fiscal year by the office of financial management in November of the preceding year. The moneys deposited in the municipal criminal justice assistance account for distribution under this section, less any moneys appropriated for purposes under subsection (4) of this section, must be distributed to the cities of the state as follows:
(i) 20 percent appropriated for distribution must be distributed to cities with a three-year average violent crime rate for each 1,000 in population in excess of 150 percent of the statewide three-year average violent crime rate for each 1,000 in population. The three-year average violent crime rate must be calculated using the violent crime rates for each of the preceding three years from the annual reports on crime in Washington state as published by the Washington association of sheriffs and police chiefs. Moneys must be distributed under this subsection (1)(a) ratably based on population as last determined by the office of financial management, but no city may receive more than one dollar per capita. Moneys remaining undistributed under this subsection at the end of each calendar year must be distributed to the criminal justice training commission to reimburse participating city law enforcement agencies with 10 or fewer full-time commissioned patrol officers the cost of temporary replacement of each officer who is enrolled in basic law enforcement training, as provided in RCW 43.101.200.
(ii) 16 percent must be distributed to cities ratably based on population as last determined by the office of financial management, but no city may receive less than $1,000.
(b) The moneys deposited in the municipal criminal justice assistance account for distribution under this subsection (1) must be distributed at such times as distributions are made under *RCW 82.44.150.
(c) Moneys distributed under this subsection (1) must be expended exclusively for criminal justice purposes. Except after May 13, 2021, through December 31, 2023, these funds may not be used to replace or supplant existing funding. Criminal justice purposes are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs, and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates, as defined in RCW 70.123.020. Existing funding for purposes of this subsection is defined as calendar year 1989 actual operating expenditures for criminal justice purposes. Calendar year 1989 actual operating expenditures for criminal justice purposes exclude the following: Expenditures for extraordinary events not likely to reoccur, changes in contract provisions for criminal justice services, beyond the control of the local jurisdiction receiving the services, and major nonrecurring capital expenditures.
(2)(a) In addition to the distributions under subsection (1) of this section:
(i) 10 percent must be distributed on a per capita basis to cities that contract with another governmental agency for the majority of the city's law enforcement services. Cities that subsequently qualify for this distribution must notify the department of commerce by November 30th for the upcoming calendar year. The department of commerce must provide a list of eligible cities to the state treasurer by December 31st. The state treasurer must modify the distribution of these funds in the following year. Cities have the responsibility to notify the department of commerce of any changes regarding these contractual relationships. Adjustments in the distribution formula to add or delete cities may be made only for the upcoming calendar year; no adjustments may be made retroactively.
(ii) The remaining 54 percent must be distributed to cities and towns by the state treasurer on a per capita basis. These funds must be used for: (A) Innovative law enforcement strategies; (B) programs to help at-risk children or child abuse victim response programs; and (C) programs designed to reduce the level of domestic violence or to provide counseling for domestic violence victims.
(b) The moneys deposited in the municipal criminal justice assistance account for distribution under this subsection (2), less any moneys appropriated for purposes under subsection (4) of this section, must be distributed at the times as distributions are made under *RCW 82.44.150. Moneys remaining undistributed under this subsection at the end of each calendar year must be distributed to the criminal justice training commission to reimburse participating city law enforcement agencies with 10 or fewer full-time commissioned patrol officers the cost of temporary replacement of each officer who is enrolled in basic law enforcement training, as provided in RCW 43.101.200.
(c) If a city is found by the state auditor to have expended funds received under this subsection (2) in a manner that does not comply with the criteria under which the moneys were received, the city is ineligible to receive future distributions under this subsection (2) until the use of the moneys are justified to the satisfaction of the director or are repaid to the state general fund.
(3) Notwithstanding other provisions of this section, the distributions to any city that substantially decriminalizes or repeals its criminal code after July 1, 1990, and that does not reimburse the county for costs associated with criminal cases under RCW 3.50.800 or 3.50.805(2), must be made to the county in which the city is located.
(4) Not more than five percent of the funds deposited to the municipal criminal justice assistance account may be available for appropriations for enhancements to the state patrol crime laboratory system and the continuing costs related to these enhancements. Funds appropriated from this account for such enhancements may not supplant existing funds from the state general fund.
(5) During the 2011-2013 fiscal biennium, the amount that would otherwise be transferred into the municipal criminal justice assistance account from the general fund under subsection (1) of this section must be reduced by 3.4 percent.
[ 2021 c 296 s 4; 2011 1st sp.s. c 50 s 972; 2003 c 90 s 1; 1998 c 321 s 13 (Referendum Bill No. 49, approved November 3, 1998); 1995 c 398 s 13; 1994 c 273 s 22; 1993 sp.s. c 21 s 3; 1991 c 311 s 4; 1990 2nd ex.s. c 1 s 105.]
Notes:
*Reviser's note: RCW 82.44.150 was repealed by 2003 c 1 (Initiative Measure No. 776, approved November 5, 2002).
Finding—Intent—Effective date—2021 c 296: See notes following RCW 82.14.310.
Effective dates—2011 1st sp.s. c 50: See note following RCW 15.76.115.
Purpose—Severability—1998 c 321: See notes following RCW 82.14.045.
Effective dates—Application—1998 c 321 ss 1-21, 44, and 45: See note following RCW 82.14.045.
Referral to electorate—1998 c 321 ss 1-21 and 44-46: See note following RCW 82.14.045.
Effective date—1994 c 273 s 22: "Section 22 of 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 [April 1, 1994]." [ 1994 c 273 s 24.]
Effective dates—1993 sp.s. c 21: See note following RCW 82.14.310.
Retroactive application—1991 c 311: "The changes contained in sections 2, 3, 4, and 5 of this act are remedial, curative, and clarify ambiguities in prior existing law. These changes shall apply retroactively to July 1, 1990." [ 1991 c 311 s 6.]
Severability—1991 c 311: See note following RCW 82.14.310.
Effective dates—1990 2nd ex.s. c 1: See note following RCW 84.52.010.
Severability—1990 2nd ex.s. c 1: See note following RCW 82.14.300.

catchline: Municipal criminal justice assistance account—Transfers from general fund—Distributions based on crime rate, population, and innovation—Limitations.


title: RCW 82.14.340

text:
(1) The legislative authority of any county may fix and impose a sales and use tax in accordance with the terms of this chapter, provided that such sales and use tax is subject to repeal by referendum, using the procedures provided in RCW 82.14.036. The referendum procedure provided in RCW 82.14.036 is the exclusive method for subjecting any county sales and use tax ordinance or resolution to a referendum vote.
(2) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state pursuant to chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within such county. The rate of tax equals one-tenth of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax).
(3) When distributing moneys collected under this section, the state treasurer must distribute 10 percent of the moneys to the county in which the tax was collected. The remainder of the moneys collected under this section must be distributed to the county and the cities within the county ratably based on population as last determined by the office of financial management. In making the distribution based on population, the county must receive that proportion that the unincorporated population of the county bears to the total population of the county and each city must receive that proportion that the city incorporated population bears to the total county population.
(4) Moneys received from any tax imposed under this section must be expended for criminal justice purposes. Criminal justice purposes are defined as activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs, and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates, as defined in RCW 70.123.020. After May 13, 2021, through December 31, 2023, criminal justice purposes includes local government programs which have a reasonable relationship to reducing the numbers of people interacting with the criminal justice system including, but not limited to, reducing homelessness or improving behavioral health.
(5) In the expenditure of funds for criminal justice purposes as provided in this section, cities and counties, or any combination thereof, are expressly authorized to participate in agreements, pursuant to chapter 39.34 RCW, to jointly expend funds for criminal justice purposes of mutual benefit. Such criminal justice purposes of mutual benefit include, but are not limited to, the construction, improvement, and expansion of jails, court facilities, juvenile justice facilities, and services with ancillary benefits to the civil justice system.
[ 2021 c 296 s 5; 2010 c 127 s 3; 1995 c 309 s 1; 1993 sp.s. c 21 s 6. Prior: 1991 c 311 s 5; 1991 c 301 s 16; 1990 2nd ex.s. c 1 s 901.]
Notes:
Finding—Intent—Effective date—2021 c 296: See notes following RCW 82.14.310.
Effective dates—1993 sp.s. c 21: See note following RCW 82.14.310.
Severability—1991 c 311: See note following RCW 82.14.310.
Retroactive application—1991 c 311: See note following RCW 82.14.330.
Finding—1991 c 301: See note following RCW 10.99.020.
Severability—1990 2nd ex.s. c 1: See note following RCW 82.14.300.
Sales and use tax for high capacity transportation service limited by imposition of tax under RCW 82.14.340: RCW 81.104.170.

catchline: Additional sales and use tax for criminal justice purposes—Referendum—Expenditures.


title: RCW 82.14.345

text:
(1)(a) By June 30, 2028, the legislative authority of a qualified city or county may authorize, by resolution or ordinance, a sales and use tax in accordance with the terms of this chapter. The resolution or ordinance must include a finding that the city or county has met the requirements under (c) of this subsection.
(b) If a city or county legislative authority has not adopted a resolution or ordinance to impose the tax under (a) of this subsection by June 30, 2028, the city or county may submit an authorizing proposition to the city or county voters at a primary or general election, and if the proposition is approved by the majority of persons voting, impose the sales and use tax under this section.
(c) A qualified city or county may impose the tax authorized under this section only if the city or county meets the requirements to receive a grant under RCW 43.101.540. A city or county that has not issued and implemented policies and practices as required under RCW 43.101.540 (3) and (4) may not impose the tax authorized under this section.
(d) To establish that the city or county qualifies under (c) of this subsection, the city or county must submit documentation, in a form and manner prescribed by the criminal justice training commission, demonstrating the city or county meets the requirements of RCW 43.101.540. A city or county that wishes to impose the tax authorized under this section may submit documentation to the commission before the commission finalizes the form and manner of such submittals and may not be penalized for doing so. However, once the commission has established the form and manner of the submission, all cities and counties must make submissions as prescribed.
(i) If the commission, in consultation with the office of the attorney general, is unable to verify the submittal within 45 calendar days of receipt, the commission shall notify the city or county of any deficiencies.
(ii) The city or county may, at this time, and conditioned on the city or county submitting supplemental documentation rectifying the stated deficiencies, authorize the tax established under this section. The commission shall thereafter notify the city or county of any outstanding deficiencies within 45 calendar days of receipt of the supplemental documentation.
(iii) If the city or county has not rectified all deficiencies within 180 calendar days of its initial submittal under this section, as verified by the criminal justice training commission, the office of the state treasurer must withhold $100,000 of the tax collected under this section each month until the month in which the city or county comes into compliance with the requirements of RCW 43.101.540 as verified by the criminal justice training commission.
(e) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state pursuant to chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within such city or county.
(2) The rate of tax under this section equals 0.1 percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax.
(3) Moneys received from the tax imposed under this section must be expended for criminal justice purposes.
(4)(a) Cities and counties who impose the tax authorized under this section shall, within one calendar year of imposition of the tax and annually thereafter, make a report to either the association of Washington cities or the Washington state association of counties on how the moneys received from the tax were expended.
(b) By December 1, 2025, and annually thereafter, the association of Washington cities and Washington state association of counties shall compile all information received pursuant to (a) of this subsection and submit a report to the appropriate committees of the legislature detailing the purposes for which each city and county expended the moneys received from the tax.
(5) For purposes of this section, the following definitions apply unless the context clearly requires otherwise.
(a) "Criminal justice purposes" means activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice and behavioral health systems occurs, and which includes:
(i) Domestic violence services, such as those provided by domestic violence programs, community advocates, and legal advocates, as those terms are defined in RCW 70.123.020;
(ii) Staffing adequate public defenders to provide appropriate defense for individuals;
(iii) Diversion programs;
(iv) Reentry work for inmates;
(v) Local government programs that have a reasonable relationship to reducing the numbers of people interacting with the criminal justice system including, but not limited to, reducing homelessness or improving behavioral health;
(vi) Community placements for juvenile offenders; and
(vii) Community outreach and assistance programs, alternative response programs, and mental health crisis response including, but not limited to, the recovery navigator program.
(b) "Qualified city or county" means either a city or county where the voters have not repealed by referendum a tax imposed pursuant to RCW 82.14.340 or rejected a ballot proposition to impose a tax pursuant to RCW 82.14.450 in the previous 12 months.
[ 2025 c 350 s 201.]

catchline: Sales and use tax for criminal justice purposes.


title: RCW 82.14.350

text:
(1) A county legislative authority in a county with a population of less than one million may submit an authorizing proposition to the county voters, and if the proposition is approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter for the purposes designated in subsection (3) of this section.
(2) The tax authorized in this section shall be in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax shall equal one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(3) Moneys received from any tax imposed under this section shall be used solely for the purpose of providing funds for costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of juvenile detention facilities and jails.
(4) Counties are authorized to develop joint ventures to colocate juvenile detention facilities and to colocate jails.
[ 1995 2nd sp.s. c 10 s 1.]

catchline: Sales and use tax for juvenile detention facilities and jails—Colocation.


title: RCW 82.14.360

text:
(1) The legislative authority of a county with a population of one million or more may impose a special stadium sales and use tax upon the retail sale or use within the county by restaurants, taverns, and bars of food and beverages that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of the tax shall not exceed five-tenths of one percent of the selling price in the case of a sales tax, or value of the article used in the case of a use tax. The tax authorized under this subsection is in addition to any other taxes authorized by law and shall not be credited against any other tax imposed upon the same taxable event. As used in this section, "restaurant" does not include grocery stores, mini-markets, or convenience stores.
(2) The legislative authority of a county with a population of one million or more may impose a special stadium sales and use tax upon retail car rentals within the county that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of the tax shall not exceed two percent of the selling price in the case of a sales tax, or rental value of the vehicle in the case of a use tax. The tax imposed under this subsection is in addition to any other taxes authorized by law and shall not be credited against any other tax imposed upon the same taxable event.
(3) The revenue from the taxes imposed under the authority of this section shall be used for the purpose of principal and interest payments on bonds, issued by the county, to acquire, construct, own, remodel, maintain, equip, reequip, repair, and operate a baseball stadium. Revenues from the taxes authorized in this section may be used for design and other preconstruction costs of the baseball stadium until bonds are issued for the baseball stadium. The county shall issue bonds, in an amount determined to be necessary by the public facilities district, for the district to acquire, construct, own, and equip the baseball stadium. The county shall have no obligation to issue bonds in an amount greater than that which would be supported by the tax revenues under this section, RCW 82.14.0485, and 36.38.010(4) (a) and (b). If the revenue from the taxes imposed under the authority of this section exceeds the amount needed for such principal and interest payments in any year, the excess shall be used solely:
(a) For early retirement of the bonds issued for the baseball stadium; and
(b) If the revenue from the taxes imposed under this section exceeds the amount needed for the purposes in (a) of this subsection in any year, the excess shall be placed in a contingency fund which may only be used to pay unanticipated capital costs on the baseball stadium, excluding any cost overruns on initial construction.
(4) The proceeds of any bonds issued for the baseball stadium shall be provided to the district.
(5) As used in this section, "baseball stadium" means "baseball stadium" as defined in RCW 82.14.0485.
(6) The taxes imposed under this section shall expire when the bonds issued for the construction of the baseball stadium are retired, but not later than twenty years after the taxes are first collected.
[ 2008 c 86 s 104; 2000 c 103 s 10; 1995 3rd sp.s. c 1 s 201; 1995 1st sp.s. c 14 s 7.]
Notes:
Severability—Savings—Part headings not law—2008 c 86: See notes following RCW 82.14.030.
Part headings not law—Effective date—1995 3rd sp.s. c 1: See notes following RCW 82.14.0485.
Severability—Effective dates—1995 1st sp.s. c 14: See notes following RCW 36.100.010.

catchline: Special stadium sales and use taxes.


title: RCW 82.14.370

text:
(1) The legislative authority of a rural county may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax may not exceed 0.09 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax, except that for rural counties with population densities between 60 and 100 persons per square mile, the rate shall not exceed 0.04 percent before January 1, 2000.
(2) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter 82.08 or 82.12 RCW. The department of revenue must perform the collection of such taxes on behalf of the county at no cost to the county.
(3)(a) Moneys collected under this section may only be used to:
(i) Finance public facilities serving economic development purposes in rural counties;
(ii) Finance the construction of affordable workforce housing infrastructure or facilities; and
(iii) Finance personnel in economic development offices.
(b) The public facility must be listed as an item in the officially adopted county overall economic development plan, or the economic development section of the county's comprehensive plan, or the comprehensive plan of a city or town located within the county for those counties planning under RCW 36.70A.040, or provide affordable workforce housing infrastructure or facilities. For those counties that do not have an adopted overall economic development plan and do not plan under the growth management act, the public facility must be listed in the county's capital facilities plan or the capital facilities plan of a city or town located within the county, or provide affordable workforce housing infrastructure or facilities.
(c) In implementing this section, the county must consult with cities, towns, and port districts located within the county and the associate development organization serving the county to ensure that the expenditure of money collected under this section meets the goals of creating, attracting, expanding, and retaining businesses, providing family-wage jobs, and providing affordable workforce housing infrastructure or facilities and the use of money collected under this section meets the requirements of (a) and (b) of this subsection. Each county collecting money under this section must provide a report to the office of the state auditor within 150 days after the close of each fiscal year identifying in detail each new and continuing public facility project, economic development purpose project, affordable workforce housing infrastructure or facilities project, economic development staff position, and qualifying provider project funded with the tax authorized under this section and the amount of tax proceeds allocated to such project or position in the prior fiscal year. Any projects financed prior to June 10, 2004, from the proceeds of obligations to which the tax imposed under subsection (1) of this section has been pledged may not be deemed to be new projects under this subsection. No new projects funded with money collected under this section may be for justice system facilities.
(4) The definitions in this section apply throughout this section.
(a) "Public facilities" means bridges, roads, domestic and industrial water facilities, sanitary sewer facilities, earth stabilization, storm sewer facilities, railroads, electrical facilities, natural gas facilities, research, testing, training, and incubation facilities in innovation partnership zones designated under RCW 43.330.270, buildings, structures, telecommunications infrastructure, transportation infrastructure, or commercial infrastructure, or port facilities in the state of Washington.
(b) "Economic development purposes" means those purposes which facilitate the creation or retention of businesses and jobs in a county, including affordable workforce housing infrastructure or facilities.
(c) "Economic development office" means an office of a county, port districts, or an associate development organization as defined in RCW 43.330.010, which promotes economic development purposes within the county.
(d) "Affordable workforce housing infrastructure or facilities" means housing infrastructure, facilities, or land that a qualifying provider owns or uses for housing for single persons, families, or unrelated persons living together whose income is no more than 120 percent of the median income, adjusted for housing size, for the county where the housing is located.
(e) "Qualifying provider" means a nonprofit entity as defined in RCW 84.36.560, a nonprofit entity or qualified cooperative association as defined in RCW 84.36.049, a housing authority created under RCW 35.82.030 or 35.82.300, a public corporation established under RCW 35.21.660 or 35.21.730, or a county or municipal corporation.
(5) No tax may be collected under this section before July 1, 1998.
(a) Except as provided in (b) of this subsection, no tax may be collected under this section by a county more than 25 years after the date that a tax is first imposed under this section.
(b) For counties imposing the tax before August 1, 2009, and meeting the definition of a rural county as of August 1, 2009, the tax expires December 31, 2054.
(6) By December 31, 2024, the state auditor must provide a publicly accessible report on its website containing the project information and other expenditure information included in the annual report required under subsection (3)(c) of this section for each county. The publicly accessible report must also include the total amount of revenue collected by the county under this section in the prior fiscal year. The state auditor must develop a standardized expenditure report for the project information and other expenditure information included in the annual report submitted by counties. This subsection applies to reports filed beginning in 2024 based on 2023 expenditures and thereafter.
(7) For purposes of this section, "rural county" means any of the following, as determined by the office of financial management pursuant to RCW 43.62.035: (a) A county with a population density of less than 100 persons per square mile; (b) a county with a population density of 100 persons per square mile or greater, with no city, as defined in RCW 36.70A.030, with a population greater than 45,000 persons; or (c) a county smaller than 225 square miles.
[ 2026 c 42 s 2; 2024 c 58 s 1; 2023 c 411 s 1; 2022 c 175 s 1; 2012 c 225 s 4; 2009 c 511 s 1. Prior: 2007 c 478 s 1; 2007 c 250 s 1; 2004 c 130 s 2; 2002 c 184 s 1; 1999 c 311 s 101; 1998 c 55 s 6; 1997 c 366 s 3.]
Notes:
Effective date—2007 c 478: "This act takes effect August 1, 2007." [ 2007 c 478 s 2.]
Intent—2004 c 130: "It is the intent of the legislature in enacting this 2004 act to reaffirm the original goals of the 1997 act which first provided distressed counties with the local option sales and use tax contained in RCW 82.14.370. The local option tax is now available to all rural counties and the continuing legislative goal for RCW 82.14.370 is to promote the creation, attraction, expansion, and retention of businesses and provide for family-wage jobs." [ 2004 c 130 s 1.]
Finding—Intent—1999 c 311: "The legislature finds that while Washington's economy is currently prospering, economic growth continues to be uneven, particularly as between metropolitan and rural areas. This has created in effect two Washingtons: One afflicted by inadequate infrastructure to support and attract investment, another suffering from congestion and soaring housing prices. In order to address these problems, the legislature intends to use resources strategically to build on our state's strengths while addressing threats to our prosperity." [ 1999 c 311 s 1.]
Part headings and subheadings not law—1999 c 311: "Part headings and subheadings used in this act are not any part of the law." [ 1999 c 311 s 601.]
Effective date—1999 c 311: "Sections 1, 101, 201, 301 through 305, 401, 402, 601, and 605 of this act take effect August 1, 1999." [ 1999 c 311 s 604.]
Severability—1999 c 311: "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." [ 1999 c 311 s 606.]
Intent—1997 c 366: "The legislature recognizes the economic hardship that rural distressed areas throughout the state have undergone in recent years. Numerous rural distressed areas across the state have encountered serious economic downturns resulting in significant job loss and business failure. In 1991 the legislature enacted two major pieces of legislation to promote economic development and job creation, with particular emphasis on worker training, income, and emergency services support, along with community revitalization through planning services and infrastructure assistance. However even though these programs have been of assistance, rural distressed areas still face serious economic problems including: Above-average unemployment rates from job losses and below-average employment growth; low rate of business start-ups; and persistent erosion of vitally important resource-driven industries.
The legislature also recognizes that rural distressed areas in Washington have an abiding ability and consistent will to overcome these economic obstacles by building upon their historic foundations of business enterprise, local leadership, and outstanding work ethic.
The legislature intends to assist rural distressed areas in their ongoing efforts to address these difficult economic problems by providing a comprehensive and significant array of economic tools, necessary to harness the persistent and undaunted spirit of enterprise that resides in the citizens of rural distressed areas throughout the state.
The further intent of this act is to provide:
(1) A strategically designed plan of assistance, emphasizing state, local, and private sector leadership and partnership;
(2) A comprehensive and significant array of business assistance, services, and tax incentives that are accountable and performance driven;
(3) An array of community assistance including infrastructure development and business retention, attraction, and expansion programs that will provide a competitive advantage to rural distressed areas throughout Washington; and
(4) Regulatory relief to reduce and streamline zoning, permitting, and regulatory requirements in order to enhance the capability of businesses to grow and prosper in rural distressed areas." [ 1997 c 366 s 1.]
Goals—1997 c 366: "The primary goals of chapter 366, Laws of 1997 are to:
(1) Promote the ongoing operation of business in rural distressed areas;
(2) Promote the expansion of existing businesses in rural distressed areas;
(3) Attract new businesses to rural distressed areas;
(4) Assist in the development of new businesses from within rural distressed areas;
(5) Provide family-wage jobs to the citizens of rural distressed areas; and
(6) Promote the development of communities of excellence in rural distressed areas." [ 1997 c 366 s 2.]
Severability—1997 c 366: "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." [ 1997 c 366 s 11.]
Captions and part headings not law—1997 c 366: "Section captions and part headings used in this act are not any part of the law." [ 1997 c 366 s 12.]

catchline: Sales and use tax for public facilities in rural counties.


title: RCW 82.14.390

text:
(1) Except as provided in subsection (7) of this section, the governing body of a public facilities district (a) created before July 31, 2002, under chapter 35.57 or 36.100 RCW that commenced construction of at least one new regional center, or improvement or rehabilitation of an existing new regional center, before January 1, 2004; (b) created before July 1, 2006, under chapter 35.57 RCW in a county or counties in which there are no other public facilities districts on June 7, 2006, and in which the total population in the public facilities district is greater than 90,000 that commenced construction of a new regional center before February 1, 2007; (c) created under the authority of RCW 35.57.010(1)(d); or (d) created before September 1, 2007, under chapter 35.57 or 36.100 RCW, in a county or counties in which there are no other public facilities districts on July 22, 2007, and in which the total population in the public facilities district is greater than 70,000, that commenced construction of a new regional center before January 1, 2009, or before January 1, 2011, in the case of a new regional center in a county designated by the president as a disaster area in December 2007, may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the public facilities district. The rate of tax may not exceed 0.033 percent of the selling price in the case of a sales tax or value of the article used in the case of a use tax.
(2)(a) The governing body of a public facilities district imposing a sales and use tax under the authority of this section may increase the rate of tax up to 0.037 percent if, within three fiscal years of July 1, 2008, the department determines that, as a result of RCW 82.14.490 and the chapter 6, Laws of 2007 amendments to RCW 82.14.020, a public facilities district's sales and use tax collections for fiscal years after July 1, 2008, have been reduced by a net loss of at least 0.50 percent from the fiscal year before July 1, 2008. The fiscal year in which this section becomes effective is the first fiscal year after July 1, 2008.
(b) The department must determine sales and use tax collection net losses under this section. The department must provide written notice of its determinations to public facilities districts. Determinations by the department of a public facilities district's sales and use tax collection net losses as a result of RCW 82.14.490 and the chapter 6, Laws of 2007 amendments to RCW 82.14.020 are final and not appealable.
(c) A public facilities district may increase its rate of tax after it has received written notice from the department as provided in (b) of this subsection. The increase in the rate of tax must be made in 0.001 percent increments and must be the least amount necessary to mitigate the net loss in sales and use tax collections as a result of RCW 82.14.490 and the chapter 6, Laws of 2007 amendments to RCW 82.14.020. The increase in the rate of tax is subject to RCW 82.14.055.
(3) The tax imposed under subsection (1) of this section must be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter 82.08 or 82.12 RCW. The department of revenue must perform the collection of such taxes on behalf of the county at no cost to the public facilities district.
(4)(a) No tax may be collected under this section before August 1, 2000. The tax imposed in this section expires when bonds issued to finance or refinance the construction, improvement, rehabilitation, or expansion of a regional center and related parking facilities are retired, but not more than 55 years after the tax is first collected.
(b) A public facilities district that imposes the tax under this section must notify the department in writing of the actual date the bonds will be retired.
(c) Notification of a bond's actual retirement date must be made at least 75 days before retirement.
(5) Moneys collected under this section may only be used for the purposes set forth in RCW 35.57.020 and must be matched with an amount from other public or private sources equal to 33 percent of the amount collected under this section; however, amounts generated from nonvoter approved taxes authorized under chapter 35.57 RCW or nonvoter approved taxes authorized under chapter 36.100 RCW do not constitute a public or private source. For the purpose of this section, public or private sources includes, but is not limited to cash or in-kind contributions used in all phases of the development or improvement of the regional center, land that is donated and used for the siting of the regional center, cash or in-kind contributions from public or private foundations, or amounts attributed to private sector partners as part of a public and private partnership agreement negotiated by the public facilities district.
(6) The combined total tax levied under this section may not be greater than 0.037 percent. If both a public facilities district created under chapter 35.57 RCW and a public facilities district created under chapter 36.100 RCW impose a tax under this section, the tax imposed by a public facilities district created under chapter 35.57 RCW must be credited against the tax imposed by a public facilities district created under chapter 36.100 RCW.
(7) A public facilities district created under chapter 36.100 RCW is not eligible to impose the tax under this section if the legislative authority of the county where the public facilities district is located has imposed a sales and use tax under RCW 82.14.0485 or 82.14.0494.
[ 2025 c 302 s 1; 2025 c 245 s 2; 2017 c 164 s 1; 2011 1st sp.s. c 50 s 973; 2008 c 48 s 1. Prior: 2007 c 486 s 2; 2007 c 6 s 904; 2006 c 298 s 1; 2002 c 363 s 4; 1999 c 165 s 13.]
Notes:
Reviser's note: This section was amended by 2025 c 245 s 2 and by 2025 c 302 s 1, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Effective dates—2011 1st sp.s. c 50: See note following RCW 15.76.115.
Effective date—2008 c 48: "This act takes effect July 1, 2008." [ 2008 c 48 s 2.]
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: "(1) The legislature finds and declares that:
(a) Washington state's participation as a member state in the streamlined sales and use tax agreement benefits the state, all its local taxing jurisdictions, and its retailing industry, by increasing state and local revenues, improving the state's business climate, and standardizing and simplifying the state's tax structure;
(b) Participation in the streamlined sales and use tax agreement is a matter of statewide concern and is in the best interests of the state, the general public, and all local jurisdictions that impose a sales and use tax under applicable law;
(c) Participation in the streamlined sales and use tax agreement requires the adoption of the agreement's sourcing provisions, which change the location in which a retail sale of delivered tangible personal property occurs for local sales tax purposes from the point of origin to the point of destination;
(d) Changes in the local sales tax sourcing law provisions to conform with the streamlined sales and use tax agreement will cause sales tax revenues to shift among local taxing jurisdictions. The legislature finds that there will be an unintended adverse impact on local taxing jurisdictions that receive less revenues because local tax revenues will be redistributed, with revenue increases for some jurisdictions and reductions for others, due solely to changes in local sales tax sourcing rules to be implemented under RCW 82.14.490 and the chapter 6, Laws of 2007 amendments to RCW 82.14.020, even though no local taxing jurisdiction has changed its tax rate or tax base;
(e) The purpose of providing mitigation to such jurisdictions is to mitigate the unintended revenue redistribution effect of the sourcing law changes among local governments;
(f) It is in the best interest of the state and all its subdivisions to mitigate the adverse effects of amending the local sales tax sourcing provisions to be in conformance with the streamlined sales and use tax agreement;
(g) Additionally, changes in sourcing laws may have negative implications for industry sectors such as warehousing and manufacturing, as well as jurisdictions that house a concentration of these industries and have made zoning decisions, infrastructure investments, bonding decisions, and land use policy decisions based on point of origin sales tax rules in place before July 1, 2008, and the mitigation provided by RCW * 82.14.495, * 82.14.500, 82.14.390, and ** 44.28.815 is intended to help offset those negative implications; and
(h) It is important that the state of Washington maintain its supply of industrial land for present and future economic development activities, and local governments taking advantage of the mitigation provided by RCW * 82.14.495, * 82.14.500, 82.14.390, and ** 44.28.815 should strive to maintain the supply of industrial land available for economic development efforts.
(2) The legislature intends that the streamlined sales and use tax mitigation account established in *RCW 82.14.495 have the sole objective of mitigating, for negatively affected local taxing jurisdictions, the net local sales tax revenue reductions incurred as a result of RCW 82.14.490 and the chapter 6, Laws of 2007 amendments to RCW 82.14.020." [ 2007 c 6 s 901.]
Reviser's note: *(1) RCW 82.14.495 and 82.14.500 was repealed by 2017 3rd sp.s. c 28 s 404, effective October 1, 2019.
**(2) RCW 44.28.815 expired July 1, 2011.

catchline: Sales and use tax for regional centers.


title: RCW 82.14.400

text:
(1) Upon the joint request of a metropolitan park district, a city with a population of more than one hundred fifty thousand, and a county legislative authority in a county with a national park and a population of more than five hundred thousand and less than one million five hundred thousand, the county must submit an authorizing proposition to the county voters, fixing and imposing a sales and use tax in accordance with this chapter for the purposes designated in subsection (4) of this section and identified in the joint request. Such proposition must be placed on a ballot for a special or general election to be held no later than one year after the date of the joint request.
(2) The proposition is approved if it receives the votes of a majority of those voting on the proposition.
(3) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax must equal no more than one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax.
(4) Moneys received from any tax imposed under this section must be used solely for the purpose of providing funds for:
(a) Costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, or improvement of zoo, aquarium, and wildlife preservation and display facilities that are currently accredited by the American zoo and aquarium association; or
(b) Those costs associated with (a) of this subsection and costs related to parks located within a county described in subsection (1) of this section.
(5) The department must perform the collection of such taxes on behalf of the county at no cost to the county. In lieu of the charge for the administration and collection of local sales and use taxes under RCW 82.14.050 from which the county is exempt under this subsection (5), a percentage of the tax revenues authorized by this section equal to one-half of the maximum percentage provided in RCW 82.14.050 must be transferred annually to the department of commerce, or its successor agency, from the funds allocated under subsection (6)(b) of this section for a period of twelve years from the first date of distribution of funds under subsection (6)(b) of this section. The department of commerce, or its successor agency, must use funds transferred to it pursuant to this subsection (5) to provide, operate, and maintain community-based housing under chapter 43.185A RCW for individuals with mental illness.
(6) If the joint request and the authorizing proposition include provisions for funding those costs included within subsection (4)(b) of this section, the tax revenues authorized by this section must be allocated annually as follows:
(a) Fifty percent to the zoo and aquarium advisory authority; and
(b) Fifty percent to be distributed on a per capita basis as set out in the most recent population figures for unincorporated and incorporated areas only within that county, as determined by the office of financial management, solely for parks, as follows: To any metropolitan park district, to cities and towns not contained within a metropolitan park district, and the remainder to the county. Moneys received under this subsection (6)(b) by a county may not be used to replace or supplant existing per capita funding.
(7) Funds must be distributed annually by the county treasurer to the county, and cities and towns located within the county, in the manner set out in subsection (6)(b) of this section.
(8) Prior to expenditure of any funds received by the county under subsection (6)(b) of this section, the county must establish a process which considers needs throughout the unincorporated areas of the county in consultation with community advisory councils established by ordinance.
(9) By December 31, 2005, and thereafter, the county or any city with a population greater than eighty thousand must provide at least one dollar match for every two dollars received under this section.
(10) Properties subject to a memorandum of agreement between the federal bureau of land management, the advisory council on historic preservation, and the Washington state historic preservation officer have priority for funding from money received under subsection (6)(b) of this section for implementation of the stipulations in the memorandum of agreement.
(a) At least one hundred thousand dollars of the first four years of allocations under subsection (6)(b) of this section, to be matched by the county or city with one dollar for every two dollars received, must be used to implement the stipulations of the memorandum of agreement and for other historical, archaeological, architectural, and cultural preservation and improvements related to the properties.
(b) The amount in (a) of this subsection must come equally from the allocations to the county and to the city in which the properties are located, unless otherwise agreed to by the county and the city.
(c) The amount in (a) of this subsection may not be construed to displace or be offered in lieu of any lease payment from a county or city to the state for the properties in question.
[ 2023 c 275 s 23; 2020 c 139 s 24; 2000 c 240 s 1; 1999 c 104 s 1.]

catchline: Sales and use tax for zoo, aquarium, and wildlife facilities—Authorizing proposition—Distributions.


title: RCW 82.14.410

text:
(1) A local sales and use tax change adopted after December 1, 2000, must provide an exemption for those sales of lodging for which, but for the exemption, the total sales tax rate imposed on sales of lodging would exceed the greater of:
(a) Twelve percent; or
(b) The total sales tax rate that would have applied to the sale of lodging if the sale were made on December 1, 2000.
(2) For the purposes of this section:
(a) "Local sales and use tax change" is defined as provided in RCW 82.14.055.
(b) "Sale of lodging" means the sale of or charge made for the furnishing of lodging and all other services by a hotel, rooming house, tourist court, motel, trailer camp, and the granting of any similar license to use real property.
(c) "Total sales tax rate" means the combined rates of all state and local taxes imposed under this chapter and chapters 36.100, 67.28, *67.40, and 82.08 RCW, and any other tax authorized after March 29, 2001, if the tax is in the nature of a sales tax collected from the buyer, but excluding taxes imposed under RCW 81.104.170 before December 1, 2000, and taxes imposed under RCW 82.14.530.
[ 2015 3rd sp.s. c 24 s 704; 2001 c 6 s 1.]
Notes:
*Reviser's note: A majority of chapter 67.40 RCW was repealed by 2010 1st sp.s. c 15 s 14, effective November 30, 2010. RCW 67.40.020 was repealed by 2010 1st sp.s. c 15 s 15, effective December 30, 2010.
Construction—2015 3rd sp.s. c 24: See note following RCW 36.160.030.
Effective date—2001 c 6: "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 takes effect immediately [March 29, 2001]." [ 2001 c 6 s 2.]

catchline: Sales of lodging tax rate changes.


title: RCW 82.14.412

text:
Revenue from a sales and use tax imposed by a city under RCW 82.14.030 (1) and (2) may be shared with another city as part of an agreement entered into pursuant to RCW 39.34.250.
[ 2024 c 95 s 2.]

catchline: Sales and use tax revenue by city—Agreement pursuant to RCW 39.34.250.


title: RCW 82.14.415

text:
(1) The legislative authority of any city that annexes an area consistent with its comprehensive plan required by chapter 36.70A RCW may impose a sales and use tax in accordance with the terms of this chapter. The tax is in addition to other taxes authorized by law and is collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the city. The tax may only be imposed by a city if:
(a) The city legislative authority determines by resolution or ordinance that the projected cost to provide municipal services to the annexation area exceeds the projected general revenue that the city would otherwise receive from the annexation area on an annual basis; and
(b) The city, as provided in RCW 35A.14.472, 35A.14.296, or 35.13.470, has entered into an interlocal agreement with the county regarding the proposed annexation area.
(2) The tax authorized under this section is a credit against the state tax under chapter 82.08 or 82.12 RCW. The department of revenue must perform the collection of such taxes on behalf of the city at no cost to the city and must remit the tax to the city as provided in RCW 82.14.060.
(3) The maximum rate of tax any city may impose under this section is:
(a) 0.1 percent for each annexed area in which the population is greater than 2,000 and less than 10,000; and
(b) 0.2 percent for an annexed area in which the population is greater than 10,000.
(4) The maximum cumulative rate of tax a city may impose under subsection (3) of this section is 0.2 percent for the total number of annexed areas the city may annex.
(5) The tax imposed by this section may only be imposed at the beginning of a fiscal year and may continue for no more than 10 years from the date that each increment of the tax is first imposed. Tax rate increases due to additional annexed areas are effective on July 1st of the fiscal year following the fiscal year in which the annexation occurred, provided that notice is given to the department as set forth in subsection (9) of this section.
(6) All revenue collected under this section may be used solely to provide, maintain, and operate municipal services for the annexation area.
(7) The revenues from the tax authorized in this section may not exceed that which the city deems necessary to generate revenue equal to the difference between the city's cost to provide, maintain, and operate municipal services for the annexation area and the general revenues that the cities would otherwise expect to receive from the annexation during a year. If the revenues from the tax authorized in this section and the revenues from the annexation area exceed the costs to the city to provide, maintain, and operate municipal services for the annexation area during a given year, the city must notify the department and the tax distributions authorized in this section must be suspended for the remainder of the year.
(8) No tax may be imposed under this section before July 1, 2023. Before imposing a tax under this section, the legislative authority of a city must adopt an ordinance that includes the following:
(a) A certification that the amount needed to provide municipal services to the annexed area reflects the city's true and actual costs;
(b) The rate of tax under this section that is imposed within the city; and
(c) The threshold amount for the first fiscal year following the annexation and passage of the ordinance.
(9) The tax must cease to be distributed to the city for the remainder of the fiscal year once the threshold amount has been reached. No later than March 1st of each year, the city must provide the department with a certification of the city's true and actual costs to provide municipal services to the annexed area, a new threshold amount for the next fiscal year, and notice of any applicable tax rate changes. Distributions of tax under this section must begin again on July 1st of the next fiscal year and continue until the new threshold amount has been reached or June 30th, whichever is sooner. Any revenue generated by the tax in excess of the threshold amount belongs to the state of Washington. Any amount resulting from the threshold amount less the total fiscal year distributions, as of June 30th, may not be carried forward to the next fiscal year.
(10) The resident population of the annexation area must be determined in accordance with chapter 35.13 or 35A.14 RCW.
(11) A city may not begin to impose the tax authorized by this section after July 1, 2028.
(12) The following definitions apply throughout this section unless the context clearly requires otherwise:
(a) "Annexation area" means an area that has been annexed to a city under chapter 35.13 or 35A.14 RCW. "Annexation area" includes all territory described in the city resolution.
(b) "Commenced annexation" means the initiation of annexation proceedings has taken place under the direct petition method or the election method under chapter 35.13 or 35A.14 RCW.
(c) "Department" means the department of revenue.
(d) "Municipal services" means those services customarily provided to the public by city government.
(e) "Fiscal year" means the year beginning July 1st and ending the following June 30th.
(f) "Potential annexation area" means one or more geographic areas that a city has officially designated for potential future annexation, as part of its comprehensive plan adoption process under the state growth management act, chapter 36.70A RCW.
(g) "Threshold amount" means the maximum amount of tax distributions as determined by the city in accordance with subsection (7) of this section that the department must distribute to the city generated from the tax imposed under this section in a fiscal year.
[ 2023 c 351 s 2; 2016 c 5 s 1; 2011 c 353 s 10; 2009 c 550 s 1; 2006 c 361 s 1.]
Notes:
Intent—2011 c 353: See note following RCW 36.70A.130.
Severability—2006 c 361: "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." [ 2006 c 361 s 2.]

catchline: Sales and use tax for cities to offset municipal service costs to newly annexed areas.


title: RCW 82.14.420

text:
(1) A county legislative authority may submit an authorizing proposition to the county voters, and if the proposition is approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter for the purposes designated in subsection (3) of this section.
(2) The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax may not exceed two-tenths of one percent of the selling price in the case of sales tax, or value of the article used, in the case of a use tax.
(3) Moneys received from any tax imposed under this section must be used solely for the purpose of providing funds for costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of emergency communication systems and facilities.
(4) Counties are authorized to develop joint ventures to collocate emergency communication systems and facilities.
(5) Prior to submitting the tax authorization in subsection (2) of this section to the voters in a county that provides emergency communication services to a governmental agency pursuant to a contract, the parties to the contract must review and negotiate or affirm the terms of the contract.
(6)(a) A county imposing the tax authorized in subsection (2) of this section, with a population of more than one million five hundred thousand, in which any city over fifty thousand operates emergency communication systems and facilities either independently or as a member of a regional emergency communication agency must enter into an interlocal agreement with the city either independently or as a member of a regional emergency communications agency to determine distribution of the revenue provided in this section as follows:
(i) Within 12 months of meeting the population thresholds in this subsection (6) or within 12 months of July 25, 2021, whichever is later; or
(ii) Prior to submitting the tax to the voters, for counties not currently imposing the tax.
(b) City representation in the interlocal agreement process must include a representative from the mayor's office and the city council president. In a city that operates under a council-manager form of government under chapter 35.18 or 35A.13 RCW, city representation must include the city manager or the city manager's designee.
(c) The time frame provided in (a)(i) of this subsection may be extended for an additional three months with the agreement of the county and the city.
(7)(a) A county imposing the tax authorized in subsection (2) of this section, with a population of more than five hundred thousand but less than one million five hundred thousand, in which any city over fifty thousand operates emergency communication systems and facilities must enter into an interlocal agreement with the city to determine distribution of the revenue provided in this section as follows:
(i) Within 12 months of meeting the population thresholds in this subsection (7) or within 12 months of July 25, 2021, whichever is later; or
(ii) Prior to submitting the tax to the voters, for counties not currently imposing the tax.
(b) The time frame established in (a)(i) of this subsection may be extended for an additional three months with the agreement of the county and the city.
(8) If a county and a city that are required to enter into an interlocal agreement under subsection (6) or (7) of this section fail to enter into an interlocal agreement within the allotted time frame or the extended time frame as provided in subsection (6)(a)(i) or (c) or (7)(a)(i) or (b) of this section, then the city or county may seek equitable apportionment of the tax authorized under this section in the county's superior court. Equitable apportionment must be provided retroactively beginning from when the county and city met the population thresholds under subsection (6) or (7) of this section or July 25, 2021, whichever is later.
(9) A county imposing the tax authorized under this section on July 28, 2019, must submit an authorizing proposition to the voters as provided under this section to increase the rate of tax.
(10) The Washington state patrol must enter into an intergovernmental agreement, with a county, city, or regional communications agency that operates emergency communications systems, for purposes of interoperable communications, if the following conditions are met:
(a) The intergovernmental agreement is requested by the county, city, or regional communications agency for this purpose; and
(b) The terms and conditions are mutually agreeable.
[ 2021 c 297 s 1; 2019 c 281 s 1; 2002 c 176 s 1.]

catchline: Sales and use tax for emergency communication systems and facilities.