(1) After computing the tax
imposed by RCW 54.28.025(1), the department of revenue shall
instruct the state treasurer to distribute the amount collected
as follows:
(a) Fifty percent to the state general fund for the support
of schools; and
(b) Twenty-two percent to the counties, twenty-three percent
to the cities, three percent to the fire protection districts,
and two percent to the library districts.
(2) Each county, city, fire protection district and library
district shall receive a percentage of the amount for
distribution to counties, cities, fire protection districts and
library districts, respectively, in the proportion that the
population of such district residing within the impacted area
bears to the total population of all such districts residing
within the impacted area. For the purposes of this chapter, the
term "library district" includes only regional libraries as
defined in *RCW 27.12.010(4), rural county library districts as
defined in *RCW 27.12.010(5), intercounty rural library
districts as defined in *RCW 27.12.010(6), and island library
districts as defined in *RCW 27.12.010(7). The population of a
library district, for purposes of such a distribution, shall not
include any population within the library district and the impact
area that also is located within a city or town.
(3) If any distribution pursuant to subsection (1)(b) of
this section cannot be made, then that share shall be prorated
among the state and remaining local districts.
(4) All distributions directed by this section to be made on
the basis of population shall be calculated in accordance with
data to be provided by the office of financial management.
[1986 c 189 § 1; 1982 1st ex.s. c 35 § 22; 1979 c 151 § 165; 1977 ex.s. c 366 § 7.]
NOTES:
*Reviser's note: RCW 27.12.010 was alphabetized pursuant to RCW 1.08.015(2)(k), changing subsections (4) through (7) to subsections (6), (7), (2), and (3), respectively.
Severability -- Effective dates -- 1982 1st ex.s. c 35: See notes following RCW 82.08.020.