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82.12.9995 | Exemptions—Restaurant employee meals. | (1) The provisions of this chapter do not apply in respect to a meal provided without specific charge by a restaurant to its employees. (2) For the purposes of this section, the definitions in RCW 82.08.9995 apply.
[ 2015 c 86 s 304 ; 2011 c 55 s 3 .]
Effective date — 2011 c 55: See note following RCW 82.08.9995 . |
82.12.9997 | Exemptions—Cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe. | The taxes imposed by this chapter do not apply to the use of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by an agreement entered into under RCW 43.06.490 . "Cannabis," "useable cannabis," "cannabis concentrates," and "cannabis-infused products" have the same meaning as defin... |
82.12.9998 | Exemptions—Cannabis concentrates, useable cannabis, or cannabis-infused products—Products containing low amounts of THC. | (1) The provisions of this chapter do not apply to: (a) The use of cannabis concentrates, useable cannabis, or cannabis-infused products, identified by the department of health in rules adopted under RCW 69.50.375 (4) in chapter 246-70 WAC as being a compliant cannabis product, by qualifying patients or designated prov... |
82.12.9999 | Exemptions—Vehicles using clean alternative fuels and electric vehicles.(Expires August 1, 2028.) | (1) Beginning August 1, 2019, beginning with sales made or lease agreements signed on or after the qualification period start date: (a) The provisions of this chapter do not apply as provided in (b) of this subsection in respect to the use of new or used passenger cars, light duty trucks, and medium duty passenger vehi... |
82.12.99991 | Tax preferences—Expiration dates. | See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1706 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.14.010 | Legislative finding—Purpose. | The legislature finds that the several counties and cities of the state lack adequate sources of revenue to carry out essential county and municipal purposes. The legislature further finds that the most efficient and appropriate methods of deriving revenues for such purposes is to vest additional taxing powers in the g... |
82.14.020 | Definitions. | For purposes of this chapter: (1) "City" means a city or town; (2) The meaning ascribed to words and phrases in chapters 82.04 , 82.08 and 82.12 RCW, as now or hereafter amended, insofar as applicable, has full force and effect with respect to taxes imposed under authority of this chapter. However, the terms "retail sa... |
82.14.030 | Sales and use taxes authorized—Additional taxes authorized—Maximum rates. | (1) The governing body of any county or city, while not required by legislative mandate to do so, may, by resolution or ordinance for the purposes authorized by this chapter, impose a sales and use tax in accordance with the terms of this chapter. Such tax must be collected from those persons who are taxable by the sta... |
82.14.032 | Alteration of tax rate pursuant to government service agreement. | The rate of sales and use tax imposed by a city under RCW 82.14.030 (1) and (2) may be altered pursuant to a government service agreement as provided in RCW 36.115.040 and 36.115.050 .
[ 1994 c 266 s 11 .] |
82.14.034 | Alteration of county's share of city's tax receipts pursuant to government service agreement. | The percentage of a city's sales and use tax receipts that a county receives under RCW 82.14.030 (1) and (2) may be altered pursuant to a government service agreement as provided in RCW 36.115.040 and 36.115.050 .
[ 1994 c 266 s 12 .] |
82.14.036 | Imposition or alteration of additional taxes—Referendum petition to repeal—Procedure—Exclusive method. | Any referendum petition to repeal a county or city ordinance imposing a tax or altering the rate of the tax authorized under RCW 82.14.030 (2) shall be filed with a filing officer, as identified in the ordinance, within seven days of passage of the ordinance. Within ten days, the filing officer shall confer with the pe... |
82.14.040 | County ordinance to contain credit provision. | (1) Any county ordinance adopted under RCW 82.14.030 (1) shall contain, in addition to all other provisions required to conform to this chapter, a provision allowing a credit against the county tax imposed under RCW 82.14.030 (1) for the full amount of any city sales or use tax imposed under RCW 82.14.030 (1) upon the ... |
82.14.045 | Sales and use taxes for public transportation systems. | (1) The legislative body of any city pursuant to RCW 35.92.060 , of any county which has created an unincorporated transportation benefit area pursuant to RCW 36.57.100 and 36.57.110 , of any public transportation benefit area pursuant to RCW 36.57A.080 and 36.57A.090 , of any county transportation authority establishe... |
82.14.0455 | Sales and use tax for transportation benefit districts. | (1) Subject to the provisions in RCW 36.73.065 , a transportation benefit district under chapter 36.73 RCW may fix and impose a sales and use tax in accordance with the terms of this chapter. The tax authorized in this section is in addition to any other taxes authorized by law and shall be collected from those persons... |
82.14.048 | Sales and use taxes for public facilities districts—Definitions. | (1) The following definitions apply throughout this section unless the context clearly requires otherwise. (a) "Distressed public facilities district" means a public facilities district that has defaulted on bond anticipation notes or bonds in excess of forty million dollars on or before April 1, 2012; and (b) "Anchor ... |
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. | (1) The legislative authority of a county with a population of one million or more 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 shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RC... |
82.14.0486 | State contribution for baseball stadium limited. | Sections 101 through 105, chapter 1, Laws of 1995 3rd sp. sess. constitute the entire state contribution for a baseball stadium, as defined in RCW 82.14.0485 . The state will not make any additional contributions based on revised cost or revenue estimates, cost overruns, unforeseen circumstances, or any other reason.
[... |
82.14.049 | Sales and use tax for public sports facilities—Tax upon retail rental car rentals. | (1) The legislative authority of any county may impose a sales and use tax, in addition to the tax authorized by RCW 82.14.030 , upon retail car rentals within the county that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of tax is one percent of the selling price in the case of a sales tax or r... |
82.14.0494 | Sales and use tax for stadium and exhibition center—Deduction from tax otherwise required—Transfer and deposit of revenues. | (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 ... |
82.14.050 | Administration and collection—Local sales and use tax account. | (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 contra... |
82.14.055 | Tax changes. | (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 ... |
82.14.060 | Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts—Imposition at excess rates, effect. | (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 ... |
82.14.070 | Uniformity—Rule making—Model ordinance. | (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... |
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. | 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 taxp... |
82.14.090 | Payment of tax prior to taxable event—When permitted—Deposit with treasurer—Credit against future tax—When fund designation permitted. | 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 cou... |
82.14.212 | Transfer of funds pursuant to government service agreement. | 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 .]
*Reviser's note: RCW 82.14.200 an... |
82.14.215 | Apportionment and distribution—Withholding revenue for noncompliance. | 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 .]
Section headings not law — 1991 sp.s. c 32: See RCW 36.70A.902 . |
82.14.230 | Natural or manufactured gas—Cities may impose use tax. | (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... |
82.14.300 | Local government criminal justice assistance—Finding. | 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 en... |
82.14.310 | County criminal justice assistance account—Transfers from general fund—Distributions based on crime rate and population—Limitations. | (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 ... |
82.14.320 | Municipal criminal justice assistance account—Transfers from general fund—Distributions criteria and formula—Limitations. | (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... |
82.14.330 | Municipal criminal justice assistance account—Transfers from general fund—Distributions based on crime rate, population, and innovation—Limitations. | (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 the... |
82.14.340 | Additional sales and use tax for criminal justice purposes—Referendum—Expenditures. | (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 m... |
82.14.345 | Sales and use tax for criminal justice purposes. | (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. ... |
82.14.350 | Sales and use tax for juvenile detention facilities and jails—Colocation. | (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 desig... |
82.14.360 | Special stadium sales and use taxes. | (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 sh... |
82.14.370 | Sales and use tax for public facilities in rural counties. | *** CHANGE IN 2026 *** (SEE 6149-S.SL ) ***
(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 ... |
82.14.390 | Sales and use tax for regional centers. | (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 Ja... |
82.14.400 | Sales and use tax for zoo, aquarium, and wildlife facilities—Authorizing proposition—Distributions. | (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... |
82.14.410 | Sales of lodging tax rate changes. | (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... |
82.14.412 | Sales and use tax revenue by city—Agreement pursuant to RCW39.34.250. | 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 .] |
82.14.415 | Sales and use tax for cities to offset municipal service costs to newly annexed areas. | (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... |
82.14.420 | Sales and use tax for emergency communication systems and facilities. | (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 au... |
82.14.430 | Sales and use tax for regional transportation investment district. | (1) If approved by the majority of the voters within its boundaries voting on the ballot proposition, a regional transportation investment district may impose a sales and use tax of up to 0.1 percent of the selling price or value of the article used in the case of a use tax. The tax authorized by this section is in add... |
82.14.440 | Sales and use tax for passenger-only ferry service. | Public transportation benefit areas providing passenger-only ferry service as provided in RCW 36.57A.200 whose boundaries (1) are on the Puget Sound, but (2) do not include an area where a regional transit authority has been formed, may submit an authorizing proposition to the voters and, if approved by a majority of p... |
82.14.445 | Sales and use tax for passenger-only ferry service districts. | (1) Passenger-only ferry service districts providing passenger-only ferry service as provided in RCW 36.57A.222 may submit an authorizing proposition to the voters and, if approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter, solely for the purpose of... |
82.14.450 | Sales and use tax for counties and cities. | (1) A county legislative authority may submit an authorizing proposition to the county voters at a primary or general election and, if the proposition is approved by a majority of persons voting, impose a sales and use tax in accordance with the terms of this chapter. The title of each ballot measure must clearly state... |
82.14.455 | Exemptions—Machinery and equipment used in generating electricity. | The exemptions in RCW 82.08.962 , 82.12.962 , * 82.08.963 , and * 82.12.963 are for the state and local sales and use taxes and include the sales and use taxes imposed under the authority of this chapter.
[ 2009 c 469 s 105 .]
*Reviser's note: RCW 82.08.963 and 82.12.963 expired June 30, 2018.
Effective date — 2009 c 4... |
82.14.457 | Sales and use tax for digital goods—Apportionment. | (1) A business or other organization that is entitled under RCW 82.12.0208 (7) to apportion the amount of state use tax on the use of digital goods, digital codes, digital automated services, prewritten computer software, or services defined as a retail sale in *RCW 82.04.050 (6)(c) is also entitled to apportion the am... |
82.14.460 | Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts. | (1)(a) A county legislative authority may authorize, fix, and impose a sales and use tax in accordance with the terms of this chapter. (b) If a county with a population over eight hundred thousand has not imposed the tax authorized under this subsection by January 1, 2011, any city with a population over thirty thousan... |
82.14.465 | Hospital benefit zones—Sales and use tax—Definitions. | (1) A city, town, or county that creates a benefit zone and finances public improvements pursuant to chapter 39.100 RCW may impose a sales and use tax in accordance with the terms of this chapter and subject to the criteria set forth in this section. Except as provided in this section, the tax is in addition to other t... |
82.14.470 | Hospital benefit zones—Local public sources dedicated to finance public improvements—Reporting requirements. | (1)(a)(i) Moneys collected from the taxes imposed under RCW 82.14.465 may be used only for the following purposes: (A) Principal and interest payments on bonds issued to finance or refinance public improvements in a benefit zone under the authority of RCW 39.100.060 ; (B) Principal and interest payments on other bonds ... |
82.14.475 | Sales and use tax for the local infrastructure financing tool program.(Expires June 30, 2044.) | (1) A sponsoring local government, and any cosponsoring local government, that has been approved by the board to use local infrastructure financing may impose a sales and use tax in accordance with the terms of this chapter and subject to the criteria set forth in this section. Except as provided in this section, the t... |
82.14.480 | Sales and use tax for health sciences and services authorities.(Expires January 1, 2038.) | (1) The legislative authority of a local jurisdiction that has created a health sciences and services authority under RCW 35.104.030 , prior to January 1, 2010, 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... |
82.14.485 | Sales and use taxes for regional centers. | (1) In a county with a population under 300,000, the governing body of a public facilities district, which is created before August 1, 2001, under chapter 35.57 RCW or before January 1, 2000, under chapter 36.100 RCW, in which the total population in the public facilities district is greater than 90,000 and less than 1... |
82.14.490 | Sourcing—Sales and use taxes. | Sales and use taxes authorized under this chapter shall be sourced in accordance with RCW 82.32.730 .
[ 2007 c 6 s 503 .]
Part headings not law — Savings — Effective date — Severability — 2007 c 6: See notes following RCW 82.32.020 .
Findings — Intent — 2007 c 6: See note following RCW 82.14.390 . |
82.14.505 | Local revitalization financing—Demonstration projects. | (1) Demonstration projects are designated to determine the feasibility of local revitalization financing. For the purpose of this section, "annual state contribution limit" means four million two hundred thousand dollars statewide per fiscal year. (a) Notwithstanding RCW 39.104.100 , the department must approve each de... |
82.14.510 | Sales and use tax for local revitalization financing. | (1) Any city or county that has been approved for a project award under RCW 39.104.100 may impose a sales and use tax under the authority of this section in accordance with the terms of this chapter. Except as provided in this section, the tax is in addition to other taxes authorized by law and must be collected from t... |
82.14.515 | Use of sales and use tax funds—Local revitalization financing. | (1) Money collected from the taxes imposed under RCW 82.14.510 may be used only for the purpose of paying debt service on bonds issued under the authority in RCW 39.104.110 . (2) Subsection (1) of this section does not apply to cities that qualify for the bond issuance exemption established in RCW 82.14.510 (5)(d).
[ 2... |
82.14.525 | Sales and use tax. | (1) The legislative authority of a county may impose a sales and use tax of up to 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, for the purposes authorized under chapter 36.160 RCW. The legislative authority of the county may impose the... |
82.14.530 | Sales and use tax for housing and related services. | (1)(a)(i) A county legislative authority may submit an authorizing proposition to the county voters at a special or general election and, if the proposition is approved by a majority of persons voting, impose a sales and use tax in accordance with the terms of this chapter. The title of each ballot measure must clearly... |
82.14.532 | Sales and use tax remittance—Qualifying projects—Requirements—Department to determine eligibility. | (1) Subject to the requirements of chapter 35.107 RCW and RCW 81.104.170 , a project is eligible for a sales and use tax remittance under the authority of this chapter on: (a) The sale of or charge made for labor and services rendered in respect to construction or rehabilitation of a qualifying project located in a cit... |
82.14.540 | Affordable and supportive housing—Sales and use tax. | (1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Nonparticipating city" is a city that does not impose a sales and use tax in accordance with the terms of this section. (b) "Nonparticipating county" is a county that does not impose a sales and use ... |
82.14.545 | Mitigation payments.(Expires July 1, 2026.) | (1) In order to mitigate local sales tax revenue net losses as a result of the sourcing provisions of the streamlined sales and use tax agreement under this title, the state treasurer, on July 1, 2021, and each July 1st thereafter through July 1, 2026, must transfer into the manufacturing and warehousing job centers ac... |
82.14.550 | Manufacturing and warehousing job centers account. | The manufacturing and warehousing job centers account is created in the state treasury. All receipts from RCW 82.14.545 must be deposited into the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only for the purpose of mitigating the negative fiscal impact... |
82.14.820 | Warehouse and grain elevators and distribution centers—Exemption does not apply. | The exemptions in RCW 82.08.820 , 82.12.820 , 82.08.0207 , and 82.12.0207 are for the state portion of the sales and use tax and do not extend to the tax imposed in this chapter.
[ 2017 c 176 s 4 ; 1997 c 450 s 4 .]
Findings — Intent — Application — 2017 c 176: See notes following RCW 82.08.0207 .
Findings — Intent — R... |
82.14A.010 | License fees or taxes on financial institutions—Restrictions—Application of chapter82.04RCW—Rates. | The governing body of any city or town which imposes a license fee or tax, by ordinance or resolution, may pursuant to RCW 82.14A.010 through 82.14A.030 only, fix and impose a license fee or tax on national banks, state banks, trust companies, mutual savings banks, building and loan associations, savings and loan assoc... |
82.14A.020 | Division of gross income of business between cities, towns and unincorporated areas. | For purposes of RCW 82.14A.010 , the state department of revenue is hereby authorized and directed to promulgate, pursuant to the provisions of chapter 34.05 RCW, rules establishing uniform methods of division of gross income of the business of a single taxpayer between those cities, towns and unincorporated areas in w... |
82.14A.030 | Effective date of resolutions or ordinances. | No resolution or ordinance or any amendment thereto adopted pursuant to RCW 82.14A.010 shall be effective, except on the first day of a calendar month.
[ 1972 ex.s. c 134 s 5 .] |
82.14A.900 | Effective date—1972 ex.s. c 134. | Sections 2 through 5 of this 1972 amendatory act shall take effect July 1, 1972.
[ 1972 ex.s. c 134 s 8 .] |
82.14B.010 | Findings. | The legislature finds that the state and counties should be provided with an additional revenue source to fund 911 emergency communications systems throughout the state on a multicounty or countywide basis. The legislature further finds that the most efficient and appropriate method of deriving additional revenue for t... |
82.14B.020 | Definitions. | As used in this chapter: (1) "911 emergency communications system" means a public 911 communications system consisting of a network, database, and on-premises equipment that is accessed by dialing or accessing 911 and that enables reporting police, fire, medical, or other emergency situations to a public safety answeri... |
82.14B.030 | County 911 excise tax on use of switched access lines and radio access lines authorized—Amount—State 911 excise tax—Amount. | Subject to the enactment into law of the 2013 amendments to RCW 82.08.0289 in section 107, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 80.36.430 in section 108, chapter 8, Laws of 2013 2nd sp. sess., and the 2013 amendments to RCW 43.20A.725 in section 109, chapter 8, Laws of 2013 2nd sp. sess.: (... |
82.14B.035 | Tax preferences—Expiration dates. | See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1707 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.14B.040 | Collection of tax. | Subject to the enactment into law of the 2013 amendments to RCW 82.08.0289 in section 107, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 80.36.430 in section 108, chapter 8, Laws of 2013 2nd sp. sess., and the 2013 amendments to RCW 43.20A.725 in section 109, chapter 8, Laws of 2013 2nd sp. sess.: (... |
82.14B.042 | Payment and collection of taxes—Penalties for violations. | Subject to the enactment into law of the 2013 amendments to RCW 82.08.0289 in section 107, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 80.36.430 in section 108, chapter 8, Laws of 2013 2nd sp. sess., and the 2013 amendments to RCW 43.20A.725 in section 109, chapter 8, Laws of 2013 2nd sp. sess.: (... |
82.14B.050 | Use of proceeds. | The proceeds of any tax collected under this chapter shall be used by the state or county only for the 911 emergency communications system and its administrative and operational costs.
[ 2022 c 203 s 24 ; 1981 c 160 s 5 .]
Modernization of statewide 911 emergency communications system — 2022 c 203: See note following R... |
82.14B.055 | Use of funds voluntarily remitted. | For the time period from July 1, 2007, until January 1, 2011, counties and the state are authorized to accept and use funds and any accrued interest voluntarily remitted by interconnected voice over internet protocol service companies.
[ 2010 1st sp.s. c 19 s 24 .]
Effective dates — 2010 1st sp.s. c 19: See note follow... |
82.14B.060 | County imposition of tax—Ordinance—Department notice. | A county legislative authority imposing a tax under this chapter must establish by ordinance all necessary and appropriate procedures for the administration of the county 911 excise taxes by the department. A county legislative authority imposing a tax under this chapter must provide the department notification of the ... |
82.14B.061 | Administration by department—Extending reporting periods. | (1) The department must administer and adopt rules as may be necessary to enforce and administer the state and county 911 excise taxes imposed or authorized by this chapter. Chapter 82.32 RCW, with the exception of RCW 82.32.045 , 82.32.145 , and 82.32.380 , applies to the administration, collection, and enforcement of... |
82.14B.063 | Administration and collection by department—County 911 excise tax account created. | (1) Counties imposing the 911 excise tax under RCW 82.14B.030 must contract with the department for the administration and collection of the tax. The department may deduct a percentage amount, as provided by contract, of no more than two percent of the 911 excise taxes collected to cover administration and collection e... |
82.14B.065 | County 911 excise tax account distributions—911 excise tax imposed in excess of maximum allowable. | (1) All moneys that accrue in the county 911 excise tax account created in RCW 82.14B.063 must be distributed monthly to the counties in the amount of the taxes collected on behalf of each county, minus the administration and collection fee retained by the department as provided in RCW 82.14B.063 . (2) If a county impo... |
82.14B.150 | Filing of tax returns—Credit or refund for bad debts. | (1) A local exchange company, radio communications service company, or interconnected voice over internet protocol service company must file tax returns on a cash receipts or accrual basis according to which method of accounting is regularly employed in keeping the books of the company. A company filing returns on a ca... |
82.14B.160 | Exemption—Activities immune from taxation under constitutions. | The taxes imposed or authorized by this chapter do not apply to any activity that the state or county is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.
[ 2010 1st sp.s. c 19 s 11 ; 1998 c 304 s 8 .]
Effective dates — 2010 1st sp.s. c 19: See note following ... |
82.14B.200 | Burden of proof that sale is not to subscriber—Effect of resale certificate—Liability if no retail certificate—Penalties—Exceptions. | Subject to the enactment into law of the 2013 amendments to RCW 82.08.0289 in section 107, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 80.36.430 in section 108, chapter 8, Laws of 2013 2nd sp. sess., and the 2013 amendments to RCW 43.20A.725 in section 109, chapter 8, Laws of 2013 2nd sp. sess.: (... |
82.14B.210 | Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections. | (1) Upon termination, dissolution, or abandonment of a corporate or limited liability company business, any officer, member, manager, or other person having control or supervision of state 911 excise tax funds collected and held in trust under RCW 82.14B.042 , or who is charged with the responsibility for the filing of... |
82.14B.220 | Transfer of tax revenues from counties to local governments. | (1) A county located east of the crest of the Cascade mountains with a population between 530,000 and 1,500,000 receiving tax revenues under this chapter that operates a regional 911 emergency communications system must transfer a portion of the county 911 excise tax revenues received under RCW 82.14B.030 (1), (2), and... |
82.16.010 | Definitions. | For the purposes of this chapter, unless otherwise required by the context: (1) "Express business" means the business of carrying property for public hire on the line of any common carrier operated in this state, when such common carrier is not owned or leased by the person engaging in such business. (2) "Gas distribut... |
82.16.020 | Public utility tax imposed—Additional tax imposed—Deposit of moneys. | (1) There is levied and collected from every person a tax for the act or privilege of engaging within this state in any one or more of the businesses herein mentioned. The tax is equal to the gross income of the business, multiplied by the rate set out after the business, as follows: (a) Express, sewerage collection, a... |
82.16.023 | Tax preferences—Expiration dates. | See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1708 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.16.030 | Taxable under each schedule if within its purview. | Every person engaging in businesses which are within the purview of two or more of schedules of RCW 82.16.020 (1), shall be taxable under each schedule applicable to the businesses engaged in.
[ 1989 c 302 s 205 ; 1982 1st ex.s. c 35 s 6 ; 1961 c 15 s 82.16.030 . Prior: 1935 c 180 s 38 ; RRS s 8370-38.]
Finding, purpos... |
82.16.040 | Exemption. | The provisions of this chapter shall not apply to persons engaging in one or more businesses taxable under this chapter whose total gross income is less than two thousand dollars for a monthly period or portion thereof. Any person claiming exemption under this section may be required to file returns even though no tax ... |
82.16.0421 | Exemptions—Sales to electrolytic processing businesses.(Expires July 1, 2029.) | (1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Chlor-alkali electrolytic processing business" means a person who is engaged in a business that uses more than ten average megawatts of electricity per month in a chlor-alkali electrolytic process to... |
82.16.045 | Exemptions and credits—Pollution control facilities. | See chapter 82.34 RCW. |
82.16.046 | Exemptions—Operation of state route No. 16. | The provisions of this chapter do not apply to amounts received from operating state route number 16 corridor transportation systems and facilities constructed and operated under chapter 47.46 RCW.
[ 1998 c 179 s 5 .]
Finding — 1998 c 179: See note following RCW 35.21.718 . |
82.16.047 | Exemptions—Ride sharing. | This chapter does not apply to any funds received in the course of ride sharing or ride sharing for persons with special transportation needs in accordance with RCW 46.74.010 .
[ 2021 c 135 s 8 ; 1999 c 358 s 12 ; 1979 c 111 s 18 .]
Reviser's note: The tax preference enacted in section 8, chapter 135, Laws of 2021 expi... |
82.16.0491 | Credit—Contributions to an electric utility rural economic development revolving fund. | (1) The following definitions apply to this section: (a) "Qualifying project" means a project designed to achieve job creation or business retention, to add or upgrade nonelectrical infrastructure, to add or upgrade health and safety facilities, to accomplish energy and water use efficiency improvements, including rene... |
82.16.0495 | Credit—Electricity sold to a direct service industrial customer. | (1) Unless the context clearly requires otherwise, the definitions in this subsection apply throughout this section. (a) "Direct service industrial customer" means a person who is an industrial customer that contracts for the purchase of power from the Bonneville Power Administration for direct consumption as of May 8,... |
82.16.0496 | Credit—Clean alternative fuel commercial vehicles—Alternative fuel vehicle infrastructure. | (1)(a)(i) A person who is taxable under this chapter is allowed a credit against the tax imposed in this chapter according to the gross vehicle weight rating of the vehicle and the incremental cost of the vehicle purchased above the purchase price of a comparable conventionally fueled vehicle. The credit is limited, as... |
82.16.0497 | Credit—Light and power business, gas distribution business.(Effective until January 1, 2026.) | (1) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Base credit" means the maximum amount of credit against the tax imposed by this chapter that each light and power business or gas distribution business may take each fiscal year as calculated by the ... |
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