RCW 82.14.545
Mitigation payments. (Expires July 1, 2026.)
(1) In order to mitigate local sales tax revenue net losses as a result of the sourcing provisions of the streamlined sales and use tax agreement under this title, the state treasurer, on July 1, 2021, and each July 1st thereafter through July 1, 2026, must transfer into the manufacturing and warehousing job centers account from the general fund the sum required to provide mitigation payments to qualifying jurisdictions as described under this section.
(2) The department shall provide each qualified local taxing district a quarterly mitigation payment from the warehousing and manufacturing job center assistance program equal to the streamlined sales tax mitigation payment that was provided to that qualified local taxing district on June 30, 2020. Starting on July 1, 2022, the amount of the quarterly mitigation payment shall be reduced by 20 percent of the previous year's payment for that same quarter.
(3) "Qualified local taxing district" means a city that received a quarterly streamlined sales tax mitigation payment from the state on June 30, 2020, of at least $60,000.
(4) This section expires July 1, 2026.
[ 2021 c 83 § 2.]
NOTES:
Findings—2021 c 83: "The legislature recognizes that changes in sales tax sourcing laws created a significant negative fiscal impact on communities with a concentration of warehousing, manufacturing, and shipping. These communities are vital job centers to our state economy and are some of the most diverse communities in our state.
Furthermore, the infrastructure demands to support these industries are significant. The legislature hereby creates the warehousing and manufacturing job center assistance program to provide these communities with revenue to mitigate for the negative fiscal impact of changes in sales tax sourcing laws, and fund important infrastructure to maintain these key job centers." [ 2021 c 83 § 1.]
Effective date—2021 c 83: "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 takes effect July 1, 2021." [ 2021 c 83 § 4.]
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.