Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 82. EXCISE TAXES |
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 82.14.090. 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. |