RCW 82.14.390
Sales and use tax for regional centers.
(Effective until July 1, 2008.)
(1) Except as provided in
subsection (6) of this section, the governing body of a public
facilities district (a) created before July 31, 2002, under
chapter 35.57 or 36.100 RCW that commences construction of a new
regional center, or improvement or rehabilitation of an existing
new regional center, before January 1, 2004; (b) created before
July 1, 2006, under chapter 35.57 RCW in a county or counties in
which there are no other public facilities districts on June 7,
2006, and in which the total population in the public facilities
district is greater than ninety thousand that commences
construction of a new regional center before February 1, 2007;
(c) created under the authority of RCW 35.57.010(1)(d); or (d)
created before September 1, 2007, under chapter 35.57 or 36.100 RCW, in a county or counties in which there are no other public
facilities districts on July 22, 2007, and in which the total
population in the public facilities district is greater than
seventy thousand, that commences construction of a new regional
center before January 1, 2009, 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 public facilities district. The rate of tax shall not
exceed 0.033 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 public facilities district.
(3) No tax may be collected under this section before August
1, 2000. The tax imposed in this section shall expire when the
bonds issued for the construction of the regional center and
related parking facilities are retired, but not more than
twenty-five years after the tax is first collected.
(4) Moneys collected under this section shall only be used
for the purposes set forth in RCW 35.57.020 and must be matched
with an amount from other public or private sources equal to
thirty-three percent of the amount collected under this section,
provided that amounts generated from nonvoter approved taxes
authorized under chapter 35.57 RCW or nonvoter approved taxes
authorized under chapter 36.100 RCW shall not constitute a public
or private source. For the purpose of this section, public or
private sources includes, but is not limited to cash or in-kind
contributions used in all phases of the development or
improvement of the regional center, land that is donated and used
for the siting of the regional center, cash or in-kind
contributions from public or private foundations, or amounts
attributed to private sector partners as part of a public and
private partnership agreement negotiated by the public facilities
district.
(5) The combined total tax levied under this section shall
not be greater than 0.033 percent. If both a public facilities
district created under chapter 35.57 RCW and a public facilities
district created under chapter 36.100 RCW impose a tax under this
section, the tax imposed by a public facilities district created
under chapter 35.57 RCW shall be credited against the tax imposed
by a public facilities district created under chapter 36.100 RCW.
(6) A public facilities district created under chapter 36.100 RCW is not eligible to impose the tax under this section
if the legislative authority of the county where the public
facilities district is located has imposed a sales and use tax
under RCW 82.14.0485 or 82.14.0494.
[2007 c 486 § 2; 2006 c 298 § 1; 2002 c 363 § 4; 1999 c 165 § 13.]
NOTES:
Severability -- 1999 c 164: See RCW 35.57.900.
RCW 82.14.390
Sales and use tax for regional centers.
(Effective July 1, 2008.)
(1) Except as provided in subsection
(7) of this section, the governing body of a public facilities
district (a) created before July 31, 2002, under chapter 35.57 or 36.100 RCW that commences construction of a new regional center,
or improvement or rehabilitation of an existing new regional
center, before January 1, 2004; (b) created before July 1, 2006,
under chapter 35.57 RCW in a county or counties in which there
are no other public facilities districts on June 7, 2006, and in
which the total population in the public facilities district is
greater than ninety thousand that commences construction of a new
regional center before February 1, 2007; (c) created under the
authority of RCW 35.57.010(1)(d); or (d) created before September
1, 2007, under chapter 35.57 or 36.100 RCW, in a county or
counties in which there are no other public facilities districts
on July 22, 2007, and in which the total population in the public
facilities district is greater than seventy thousand, that
commences construction of a new regional center before January 1,
2009, 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 public facilities
district. The rate of tax shall not exceed 0.033 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)(a) The governing body of a public facilities district
imposing a sales and use tax under the authority of this section
may increase the rate of tax up to 0.037 percent if, within three
fiscal years of July 1, 2008, the department determines that, as
a result of RCW 82.14.490 and the chapter 6, Laws of 2007
amendments to RCW 82.14.020, a public facilities district's sales
and use tax collections for fiscal years after July 1, 2008, have
been reduced by a net loss of at least 0.50 percent from the
fiscal year before July 1, 2008. The fiscal year in which this
section becomes effective is the first fiscal year after July 1,
2008.
(b) The department shall determine sales and use tax
collection net losses under this section as provided in RCW 82.14.500 (2) and (3). The department shall provide written
notice of its determinations to public facilities districts.
Determinations by the department of a public facilities
district's sales and use tax collection net losses as a result of
RCW 82.14.490 and the chapter 6, Laws of 2007 amendments to RCW 82.14.020 are final and not appealable.
(c) A public facilities district may increase its rate of
tax after it has received written notice from the department as
provided in (b) of this subsection. The increase in the rate of
tax must be made in 0.001 percent increments and must be the
least amount necessary to mitigate the net loss in sales and use
tax collections as a result of RCW 82.14.490 and the chapter 6,
Laws of 2007 amendments to RCW 82.14.020. The increase in the
rate of tax is subject to RCW 82.14.055.
(3) 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 public facilities district.
(4) No tax may be collected under this section before August
1, 2000. The tax imposed in this section shall expire when the
bonds issued for the construction of the regional center and
related parking facilities are retired, but not more than
twenty-five years after the tax is first collected.
(5) Moneys collected under this section shall only be used
for the purposes set forth in RCW 35.57.020 and must be matched
with an amount from other public or private sources equal to
thirty-three percent of the amount collected under this section,
provided that amounts generated from nonvoter approved taxes
authorized under chapter 35.57 RCW or nonvoter approved taxes
authorized under chapter 36.100 RCW shall not constitute a public
or private source. For the purpose of this section, public or
private sources includes, but is not limited to cash or in-kind
contributions used in all phases of the development or
improvement of the regional center, land that is donated and used
for the siting of the regional center, cash or in-kind
contributions from public or private foundations, or amounts
attributed to private sector partners as part of a public and
private partnership agreement negotiated by the public facilities
district.
(6) The combined total tax levied under this section shall
not be greater than 0.037 percent. If both a public facilities
district created under chapter 35.57 RCW and a public facilities
district created under chapter 36.100 RCW impose a tax under this
section, the tax imposed by a public facilities district created
under chapter 35.57 RCW shall be credited against the tax imposed
by a public facilities district created under chapter 36.100 RCW.
(7) A public facilities district created under chapter 36.100 RCW is not eligible to impose the tax under this section
if the legislative authority of the county where the public
facilities district is located has imposed a sales and use tax
under RCW 82.14.0485 or 82.14.0494.
[2007 c 486 § 2; 2007 c 6 § 904; 2006 c 298 § 1; 2002 c 363 § 4; 1999 c 165 § 13.]
NOTES:
Reviser's note: This section was amended by 2007 c 6 § 904 and by 2007 c 486 § 2, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Part headings not law -- Savings -- Effective date -- Severability -- 2007 c 6: See notes following RCW 82.32.020.
Findings -- Intent -- 2007 c 6: See note following RCW 82.14.495.
Severability -- 1999 c 164: See RCW 35.57.900.