RCW 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 82.14.050; and
(ii) The amount of any refunds of local sales and use taxes exempted under RCW 82.08.962, 82.12.962, 82.08.02565, 82.12.02565, 82.08.025661, or 82.12.025661, which must be made without appropriation.
(b) The state treasurer must make the distribution under this section without appropriation.
(2) In the event that any ordinance or resolution imposes a sales and use tax at a rate in excess of the applicable limits contained herein, such ordinance or resolution may not be considered void in toto, but only with respect to that portion of the rate which is in excess of the applicable limits contained herein.
[ 2016 c 191 § 5; 2014 c 216 § 404; 2009 c 469 § 108; 2005 c 336 § 21; 1991 c 207 § 3; 1990 2nd ex.s. c 1 § 202; 1981 2nd ex.s. c 4 § 11; 1971 ex.s. c 296 § 4; 1970 ex.s. c 94 § 7.]
NOTES:
Effective date—2016 c 191: See note following RCW 82.08.025661.
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
Effective date—2009 c 469: See note following RCW 82.08.962.
Effective date—2005 c 336: See note following RCW 36.73.015.
Applicability—1990 2nd ex.s. c 1: See note following RCW 82.14.050.
Severability—1990 2nd ex.s. c 1: See note following RCW 82.14.300.
Severability—1981 2nd ex.s. c 4: See note following RCW 43.30.325.
Legislative finding, declaration—Severability—1971 ex.s. c 296: See notes following RCW 82.14.045.
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.