STATE STATUTES & CODES

WASHINGTON STATUTES AND CODES

82.14 - Local retail sales and use taxes.

• 82.14.010 - Legislative finding -- Purpose.
• 82.14.020 - Definitions.
• 82.14.030 - Sales and use taxes authorized -- Additional taxes authorized -- Maximum rates.
• 82.14.032 - Alteration of tax rate pursuant to government service agreement.
• 82.14.034 - Alteration of county's share of city's tax receipts pursuant to government service agreement.
• 82.14.036 - Imposition or alteration of additional taxes -- Referendum petition to repeal -- Procedure -- Exclusive method.
• 82.14.040 - County ordinance to contain credit provision.
• 82.14.045 - Sales and use taxes for public transportation systems.
• 82.14.0455 - Sales and use tax for transportation benefit districts.
• 82.14.046 - Sales and use tax equalization payments from local transit taxes.
• 82.14.048 - Sales and use taxes for public facilities districts.
• 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.
• 82.14.0486 - State contribution for baseball stadium limited.
• 82.14.049 - Sales and use tax for public sports facilities -- Tax upon retail rental car rentals.
• 82.14.0494 - Sales and use tax for stadium and exhibition center -- Deduction from tax otherwise required -- Transfer and deposit of revenues.
• 82.14.050 - Administration and collection -- Local sales and use tax account.
• 82.14.055 - Tax changes.
• 82.14.060 - Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts -- Imposition at excess rates, effect.
• 82.14.070 - Uniformity -- Rule making -- Model ordinance.
• 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 project
• 82.14.090 - Payment of tax prior to taxable event -- When permitted -- Deposit with treasurer -- Credit against future tax -- When fund designation permitted.
• 82.14.200 - County sales and use tax equalization account -- Allocation procedure.
• 82.14.210 - Municipal sales and use tax equalization account -- Allocation procedure.
• 82.14.212 - Transfer of funds pursuant to government service agreement.
• 82.14.215 - Apportionment and distribution -- Withholding revenue for noncompliance.
• 82.14.220 - Figures for apportionments and distributions under RCW 82.14.200 and 82.14.210.
• 82.14.230 - Natural or manufactured gas -- Cities may impose use tax.
• 82.14.300 - Local government criminal justice assistance -- Finding.
• 82.14.310 - County criminal justice assistance account -- Transfers from general fund -- Distributions based on crime rate and population -- Limitations.
• 82.14.320 - Municipal criminal justice assistance account -- Transfers from general fund -- Distributions criteria and formula -- Limitations.
• 82.14.330 - Municipal criminal justice assistance account -- Transfers from general fund -- Distributions based on crime rate, population, and innovation -- Limitations.
• 82.14.340 - Additional sales and use tax for criminal justice purposes -- Referendum -- Expenditures.
• 82.14.350 - Sales and use tax for juvenile detention facilities and jails -- Colocation.
• 82.14.360 - Special stadium sales and use taxes.
• 82.14.370 - Sales and use tax for public facilities in rural counties.
• 82.14.380 - Distressed county assistance account -- Created -- Distributions.
• 82.14.390 - Sales and use tax for regional centers.
• 82.14.400 - Sales and use tax for zoo, aquarium, and wildlife facilities -- Authorizing proposition -- Distributions.
• 82.14.410 - Sales of lodging tax rate changes.
• 82.14.415 - Sales and use tax for cities to offset municipal service costs to newly annexed areas.
• 82.14.420 - Sales and use tax for emergency communication systems and facilities.
• 82.14.430 - Sales and use tax for regional transportation investment district.
• 82.14.440 - Sales and use tax for passenger-only ferry service.
• 82.14.450 - Sales and use tax for counties and cities.
• 82.14.455 - Exemptions -- Machinery and equipment used in generating electricity.
• 82.14.457 - Sales and use tax for digital goods -- Apportionment.
• 82.14.460 - Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts.
• 82.14.465 - Hospital benefit zones -- Sales and use tax -- Definitions.
• 82.14.470 - Hospital benefit zones -- Local public sources dedicated to finance public improvements -- Reporting requirements.
• 82.14.475 - Sales and use tax for the local infrastructure financing tool program.
• 82.14.480 - Sales and use tax for health sciences and services authorities.
• 82.14.485 - Sales and use taxes for regional centers.
• 82.14.490 - Sourcing -- Sales and use taxes.
• 82.14.495 - Streamlined sales and use tax mitigation account -- Creation.
• 82.14.500 - Streamlined sales and use tax mitigation account -- Funding -- Determination of losses.
• 82.14.505 - Local revitalization financing -- Demonstration projects.
• 82.14.510 - Sales and use tax for local revitalization financing.
• 82.14.515 - Use of sales and use tax funds -- Local revitalization financing.
• 82.14.820 - Warehouse and grain elevators and distribution centers -- Exemption does not apply.
• 82.14.900 - Severability -- 1970 ex.s. c 94.

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