Chapter 82.14. Local retail sales and use taxes.  


Section 82.14.010. Legislative finding—Purpose.
Section 82.14.020. Definitions.
Section 82.14.030. Sales and use taxes authorized—Additional taxes authorized—Maximum rates.
Section 82.14.032. Alteration of tax rate pursuant to government service agreement.
Section 82.14.034. Alteration of county's share of city's tax receipts pursuant to government service agreement.
Section 82.14.036. Imposition or alteration of additional taxes—Referendum petition to repeal—Procedure—Exclusive method.
Section 82.14.040. County ordinance to contain credit provision.
Section 82.14.045. Sales and use taxes for public transportation systems.
Section 82.14.0455. Sales and use tax for transportation benefit districts.
Section 82.14.046. Sales and use tax equalization payments from local transit taxes.
Section 82.14.048. Sales and use taxes for public facilities districts—Definitions.
Section 82.14.0485. Sales and use tax for baseball stadium—Counties with population of one million or more—Deduction from tax otherwise required—"Baseball stadium" defined.
Section 82.14.0486. State contribution for baseball stadium limited.
Section 82.14.049. Sales and use tax for public sports facilities—Tax upon retail rental car rentals.
Section 82.14.0494. Sales and use tax for stadium and exhibition center—Deduction from tax otherwise required—Transfer and deposit of revenues.
Section 82.14.050. Administration and collection—Local sales and use tax account.
Section 82.14.055. Tax changes.
Section 82.14.060. Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts—Imposition at excess rates, effect.
Section 82.14.070. Uniformity—Rule making—Model ordinance.
Section 82.14.080. Deposit of tax prior to due date—Credit against future tax or assessment—When fund designation permitted—Use of tax revenues received in connection with large construction projects.
Section 82.14.090. Payment of tax prior to taxable event—When permitted—Deposit with treasurer—Credit against future tax—When fund designation permitted.
Section 82.14.212. Transfer of funds pursuant to government service agreement.
Section 82.14.215. Apportionment and distribution—Withholding revenue for noncompliance.
Section 82.14.230. Natural or manufactured gas—Cities may impose use tax.
Section 82.14.300. Local government criminal justice assistance—Finding.
Section 82.14.310. County criminal justice assistance account—Transfers from general fund—Distributions based on crime rate and population—Limitations.
Section 82.14.320. Municipal criminal justice assistance account—Transfers from general fund—Distributions criteria and formula—Limitations.
Section 82.14.330. Municipal criminal justice assistance account—Transfers from general fund—Distributions based on crime rate, population, and innovation—Limitations.
Section 82.14.340. Additional sales and use tax for criminal justice purposes—Referendum—Expenditures.
Section 82.14.350. Sales and use tax for juvenile detention facilities and jails—Colocation.
Section 82.14.360. Special stadium sales and use taxes.
Section 82.14.370. Sales and use tax for public facilities in rural counties.
Section 82.14.390. Sales and use tax for regional centers.
Section 82.14.400. Sales and use tax for zoo, aquarium, and wildlife facilities—Authorizing proposition—Distributions.
Section 82.14.410. Sales of lodging tax rate changes.
Section 82.14.415. Sales and use tax for cities to offset municipal service costs to newly annexed areas.
Section 82.14.420. Sales and use tax for emergency communication systems and facilities.
Section 82.14.430. Sales and use tax for regional transportation investment district.
Section 82.14.440. Sales and use tax for passenger-only ferry service.
Section 82.14.445. Sales and use tax for passenger-only ferry service districts.
Section 82.14.450. Sales and use tax for counties and cities.
Section 82.14.455. Exemptions—Machinery and equipment used in generating electricity.
Section 82.14.457. Sales and use tax for digital goods—Apportionment.
Section 82.14.460. Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts.
Section 82.14.465. Hospital benefit zones—Sales and use tax—Definitions.
Section 82.14.470. Hospital benefit zones—Local public sources dedicated to finance public improvements—Reporting requirements.
Section 82.14.475. Sales and use tax for the local infrastructure financing tool program.
Section 82.14.480. Sales and use tax for health sciences and services authorities.
Section 82.14.485. Sales and use taxes for regional centers.
Section 82.14.490. Sourcing—Sales and use taxes.
Section 82.14.495. Streamlined sales and use tax mitigation account—Creation.
Section 82.14.500. Streamlined sales and use tax mitigation account—Funding—Determination of losses.
Section 82.14.505. Local revitalization financing—Demonstration projects.
Section 82.14.510. Sales and use tax for local revitalization financing.
Section 82.14.515. Use of sales and use tax funds—Local revitalization financing.
Section 82.14.525. Sales and use tax.
Section 82.14.530. Sales and use tax for housing and related services.
Section 82.14.820. Warehouse and grain elevators and distribution centers—Exemption does not apply.