RCW 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 RCW upon the occurrence of any taxable event within the county. The rate of tax shall not exceed 0.017 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.
(2) The tax imposed under subsection (1) of this section shall be deducted from the amount of tax otherwise required to be collected or paid over to the department of revenue under chapter 82.08 or 82.12 RCW. The department of revenue shall perform the collection of such taxes on behalf of the county at no cost to the county.
(3) Moneys collected under this section shall only be used for the purpose of paying the principal and interest payments on bonds issued by a county to construct a baseball stadium.
(4) No tax may be collected under this section before January 1, 1996, and no tax may be collected under this section unless the taxes under RCW 82.14.360 are being collected. The tax imposed in this section shall expire when the bonds issued for the construction of the baseball stadium are retired, but not more than twenty years after the tax is first collected.
(5) As used in this section, "baseball stadium" means a baseball stadium with natural turf and a retractable roof or canopy, together with associated parking facilities, constructed in the largest city in a county with a population of one million or more.
[ 1995 3rd sp.s. c 1 § 101.]
NOTES:
Part headings not law—1995 3rd sp.s. c 1: "Part headings as used in this act constitute no part of the law." [ 1995 3rd sp.s. c 1 § 309.]
Effective date—1995 3rd sp.s. c 1: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [October 17, 1995]." [ 1995 3rd sp.s. c 1 § 310.]
Baseball stadium construction agreement: RCW 36.100.037.
State contribution for baseball stadium limited: RCW 82.14.0486.
Structure Revised Code of Washington
Chapter 82.14 - Local Retail Sales and Use Taxes.
82.14.010 - Legislative finding—Purpose.
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.
82.14.040 - 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.
82.14.048 - Sales and use taxes for public facilities districts—Definitions.
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.
82.14.050 - Administration and collection—Local sales and use tax account.
82.14.070 - Uniformity—Rule making—Model ordinance.
82.14.212 - Transfer of funds pursuant to government service agreement.
82.14.215 - Apportionment and distribution—Withholding revenue for noncompliance.
82.14.230 - Natural or manufactured gas—Cities may impose use tax.
82.14.300 - Local government criminal justice assistance—Finding.
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.
82.14.390 - Sales and use tax for regional centers.
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.
82.14.445 - Sales and use tax for passenger-only ferry service districts.
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.
82.14.465 - Hospital benefit zones—Sales and use tax—Definitions.
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.
82.14.505 - 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.
82.14.525 - Sales and use tax.
82.14.530 - Sales and use tax for housing and related services.
82.14.540 - Affordable and supportive housing—Sales and use tax.
82.14.545 - Mitigation payments.
82.14.550 - Manufacturing and warehousing job centers account.
82.14.820 - Warehouse and grain elevators and distribution centers—Exemption does not apply.