RCW 67.28.200
Special excise tax authorized—Exemptions may be established—Collection.
The legislative body of any municipality may establish reasonable exemptions for taxes authorized under this chapter. The department of revenue shall perform the collection of such taxes on behalf of such municipality at no cost to such municipality. Except as expressly provided in this chapter, all of the provisions contained in RCW 82.08.050 and 82.08.060 and chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this chapter.
[ 2004 c 79 § 9; 1997 c 452 § 14; 1993 c 389 § 2; 1991 c 331 § 2; 1988 ex.s. c 1 § 23; 1987 c 483 § 3; 1970 ex.s. c 89 § 2; 1967 c 236 § 13.]
NOTES:
Intent—Severability—1997 c 452: See notes following RCW 67.28.080.
Savings—1997 c 452: See note following RCW 67.28.181.
Structure Revised Code of Washington
Title 67 - Sports and Recreation—Convention Facilities
Chapter 67.28 - Public Stadium, Convention, Arts, and Tourism Facilities.
67.28.120 - Authorization to acquire and operate tourism-related facilities.
67.28.125 - Selling convention center facilities—Smaller counties within national scenic areas.
67.28.140 - Declaration of public purpose—Right of eminent domain.
67.28.150 - Issuance of general obligation bonds—Maturity—Methods of payment.
67.28.160 - Revenue bonds—Issuance, sale, form, term, payment, reserves, actions.
67.28.170 - Power to lease all or part of facilities—Disposition of proceeds.
67.28.180 - Lodging tax authorized—Conditions.
67.28.1801 - Credit against sales tax due on same lodging.
67.28.181 - Special excise taxes authorized—Rates—Credits for city or town tax by county—Limits.
67.28.1816 - Lodging tax—Tourism promotion.
67.28.183 - Exemption from tax—Emergency lodging for homeless persons—Conditions.
67.28.186 - Exemption from tax—Temporary medical housing.
67.28.200 - Special excise tax authorized—Exemptions may be established—Collection.
67.28.220 - Powers additional and supplemental to other laws.
67.28.225 - Compliance with prevailing wages on public works provisions.