RCW 82.14.055
Tax changes.
(1) Except as provided in subsections (2), (3), and (4) of this section, a local sales and use tax change may take effect (a) no sooner than seventy-five days after the department receives notice 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 credit against the state sales tax or use tax, a local sales and use tax change may take effect (a) no sooner than thirty days after the department receives notice of the change and (b) only on the first day of a month.
(3)(a) A local sales and use tax rate increase imposed on services applies to the first billing period starting on or after the effective date of the increase.
(b) A local sales and use tax rate decrease imposed on services applies to bills rendered on or after the effective date of the decrease.
(c) For the purposes of this subsection (3), "services" means retail services such as installing and constructing and retail services such as telecommunications, but does not include services such as tattooing.
(4) For the purposes of this section, "local sales and use tax change" means enactment or revision of local sales and use taxes under this chapter or any other statute, including changes resulting from referendum or annexation.
[ 2016 c 46 § 1; 2003 c 168 § 206; 2001 c 320 § 7; 2000 c 104 § 2.]
NOTES:
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Effective date—2001 c 320: See note following RCW 11.02.005.
Findings—Intent—2000 c 104: "The legislature finds that retailers have an important role in the state's tax system by collecting sales or use tax from consumers and remitting it to the state. Frequent changes to the tax system place a burden on these businesses. To alleviate that burden and to improve the accuracy of tax collection, it is the intent of the legislature to provide that changes to sales and use tax may be made four times a year and that the department of revenue be provided adequate time to give advance notice to retailers of any such change. Changes in sales and use tax rates that are the result of annexation are also restricted to this time period, for uniformity and simplification. Additionally, retailers who rely on technology developed and provided by the department of revenue, such as the department's geographic information system, to calculate tax rates shall be held harmless from errors resulting from such use." [ 2000 c 104 § 1.]
Effective date—2000 c 104: "This act takes effect July 1, 2000." [ 2000 c 104 § 7.]
Statewide sales and use tax changes: RCW 82.08.064.
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.