RCW 35.58.560
Taxes—Counties or cities not to impose on certain operations—Credits or offsets against state taxes—Refund of motor vehicle fuel taxes paid.
No county or city shall have the right to impose a tax upon the gross revenues derived by a metropolitan municipal corporation from the operation of a metropolitan sewage disposal, water supply, garbage disposal or public transportation system.
A metropolitan municipal corporation may credit or offset against the amount of any tax which is levied by the state during any calendar year upon the gross revenues derived by such metropolitan municipal corporation from the performance of any authorized function, the amount of any expenditures made from such gross revenues by such metropolitan municipal corporation during the same calendar year or any year prior to May 21, 1971 in planning for or performing the function of metropolitan public transportation and including interest on any moneys advanced for such purpose from other funds and to the extent of such credit a metropolitan municipal corporation may expend such revenues for such purposes.
A metropolitan municipal corporation authorized to perform the function of metropolitan public transportation and engaged in the operation of an urban passenger transportation system shall receive a refund of the amount of the motor vehicle fuel tax levied by the state and paid on each gallon of motor vehicle fuel used, whether such vehicle fuel tax has been paid either directly to the vendor from whom the motor vehicle fuel was purchased or indirectly by adding the amount of such tax to the price of such fuel: PROVIDED, That no refunds authorized by this section shall be granted on fuel used by any urban transportation vehicle on any trip where any portion of said trip is more than six road miles beyond the corporate limits of the metropolitan municipal corporation in which said trip originated.
[ 1971 ex.s. c 303 § 10; 1967 c 105 § 16.]
Structure Revised Code of Washington
Chapter 35.58 - Metropolitan Municipal Corporations.
35.58.010 - Declaration of policy and purpose.
35.58.030 - Corporations authorized—Limitation on boundaries.
35.58.040 - Territory which must be included or excluded—Boundaries.
35.58.050 - Functions authorized.
35.58.060 - Unauthorized functions to be performed under other law.
35.58.070 - Resolution, petition for election—Requirements, procedure.
35.58.100 - Additional functions—Authorized by election.
35.58.110 - Additional functions—Authorized without election.
35.58.120 - Metropolitan council—Composition.
35.58.130 - Metropolitan council—Organization, chair, procedures.
35.58.140 - Metropolitan council—Terms.
35.58.150 - Metropolitan council—Vacancies.
35.58.160 - Metropolitan council—Compensation—Waiver of compensation.
35.58.170 - Corporation name and seal.
35.58.180 - General powers of corporation.
35.58.190 - Performance of function or functions—Commencement date.
35.58.200 - Powers relative to water pollution abatement.
35.58.210 - Metropolitan water pollution abatement advisory committee.
35.58.215 - Powers relative to systems of sewerage.
35.58.220 - Powers relative to water supply.
35.58.230 - Metropolitan water advisory committee.
35.58.240 - Powers relative to transportation.
35.58.245 - Public transportation function—Authorization by election required—Procedure.
35.58.260 - Transportation function—Acquisition of city system.
35.58.262 - Transportation function—Fuel purchasing strategies—Reports.
35.58.263 - Transportation function—Fuel purchasing strategies—Liability immunity.
35.58.268 - Public transportation employees—Payroll deduction for political action committees.
35.58.270 - Metropolitan transit commission.
35.58.271 - Public transportation in municipalities—Financing.
35.58.2711 - Local sales and use taxes for financing public transportation systems.
35.58.2712 - Public transportation feasibility study—Advanced financial support payments.
35.58.272 - Public transportation systems—Definitions.
35.58.2795 - Public transportation systems—Six-year transit plans.
35.58.2796 - Public transportation systems—Annual reports by department.
35.58.280 - Powers relative to garbage disposal.
35.58.290 - Powers relative to parks and parkways.
35.58.300 - Metropolitan park board.
35.58.310 - Powers relative to planning.
35.58.340 - Disposition of unneeded property.
35.58.360 - Rules and regulations—Penalties—Enforcement.
35.58.380 - Retention of existing personnel.
35.58.390 - Prior employees pension rights preserved.
35.58.400 - Prior employees sick leave and vacation rights preserved.
35.58.420 - Supplemental income payments by component city and county.
35.58.430 - Funds—Disbursements—Treasurer—Expenses—Election expenses.
35.58.450 - General obligation bonds—Issuance, sale, form, term, election, payment.
35.58.460 - Revenue bonds—Issuance, sale, form, term, payment, reserves, actions.
35.58.470 - Funding, refunding bonds.
35.58.480 - Borrowing money from component city or county.
35.58.490 - Interest bearing warrants.
35.58.500 - Local improvement districts—Utility local improvement districts.
35.58.510 - Obligations of corporation are legal investments and security for public deposits.
35.58.520 - Investment of corporate funds.
35.58.530 - Annexation—Requirements, procedure.
35.58.540 - Annexation—Hearings—Inclusion, exclusion of territory—Boundaries—Calling election.
35.58.550 - Annexation—Election—Favorable vote.
35.58.570 - Sewage facilities—Capacity charge.
35.58.580 - Public transportation fares—Proof of payment—Civil infractions.
35.58.590 - Public transportation fares—Powers of law enforcement authorities.
35.58.595 - Public transportation fares—Powers and authority are supplemental to other laws.
35.58.610 - Supplemental transportation improvements.
35.58.900 - Liberal construction.
35.58.911 - Prior proceedings validated, ratified, approved and confirmed.