RCW 82.46.035
Additional tax -- Certain counties and
cities -- Ballot proposition -- Use limited to capital
projects -- Temporary rescindment for noncompliance. (Effective
until June 30, 2012.)
(1) The legislative authority of any
county or city must identify in the adopted budget the capital
projects funded in whole or in part from the proceeds of the tax
authorized in this section, and must indicate that such tax is
intended to be in addition to other funds that may be reasonably
available for such capital projects.
(2) The legislative authority of any county or any city that
plans under RCW 36.70A.040(1) may impose an additional excise tax
on each sale of real property in the unincorporated areas of the
county for the county tax and in the corporate limits of the city
for the city tax at a rate not exceeding one-quarter of one
percent of the selling price. Any county choosing to plan under
RCW 36.70A.040(2) and any city within such a county may only
adopt an ordinance imposing the excise tax authorized by this
section if the ordinance is first authorized by a proposition
approved by a majority of the voters of the taxing district
voting on the proposition at a general election held within the
district or at a special election within the taxing district
called by the district for the purpose of submitting such
proposition to the voters.
(3) Revenues generated from the tax imposed under subsection
(2) of this section must be used by such counties and cities
solely for financing capital projects specified in a capital
facilities plan element of a comprehensive plan. However,
revenues (a) pledged by such counties and cities to debt
retirement prior to March 1, 1992, may continue to be used for
that purpose until the original debt for which the revenues were
pledged is retired, or (b) committed prior to March 1, 1992, by
such counties or cities to a project may continue to be used for
that purpose until the project is completed.
(4) Revenues generated by the tax imposed by this section
must be deposited in a separate account.
(5) As used in this section: (a) "City" means any city or
town; (b) "capital project" means those public works projects of
a local government for planning, acquisition, construction,
reconstruction, repair, replacement, rehabilitation, or
improvement of streets, roads, highways, sidewalks, street and
road lighting systems, traffic signals, bridges, municipally
owned heavy rail short line railroads, domestic water systems,
storm and sanitary sewer systems, and planning, construction,
reconstruction, repair, rehabilitation, or improvement of parks;
and (c) "short line railroads" means class III railroads as
defined by the United States surface transportation board.
(6) When the governor files a notice of noncompliance under
RCW 36.70A.340 with the secretary of state and the appropriate
county or city, the county or city's authority to impose the
additional excise tax under this section is temporarily rescinded
until the governor files a subsequent notice rescinding the
notice of noncompliance.
(7) A city or county may use revenue generated under
subsection (2) of this section for municipally owned heavy short
line railroads only if the revenue was collected prior to
December 31, 2008, and may not use more than twenty-five percent
of the total revenue generated under subsection (2) of this
section for municipally owned heavy short line railroads.
(8) From July 22, 2011, until December 31, 2016, a city or
county may use the greater of one hundred thousand dollars or
thirty-five percent of available funds under this section, but
not to exceed one million dollars per year, for operations and
maintenance of existing capital projects as defined in subsection
(5) of this section, and counties may use available funds under
this section for the payment of existing debt service incurred
for capital projects as defined in RCW 82.46.010. If a county
uses available funds for payment of existing debt service under
RCW 82.46.010, the total amount used for payment of debt service
and any amounts used for operations and maintenance is subject to
the limits in this subsection.
[2011 c 354 § 2; 2009 c 211 § 1. Prior: 1992 c 221 § 3; 1991 sp.s. c 32 § 33; 1990 1st ex.s. c 17 § 38.]
NOTES:
Expiration date -- 2011 c 354 § 2: "Section 2 of this act expires June 30, 2012." [2011 c 354 § 4.]
Expiration date -- 2009 c 211: "This act expires June 30, 2012." [2009 c 211 § 2.]
Sections headings not law -- 1991 sp.s. c 32: See RCW 36.70A.902.
Severability -- Part, section headings not law -- 1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
RCW 82.46.035
Additional tax -- Certain counties and
cities -- Ballot proposition -- Use limited to capital
projects -- Temporary rescindment for noncompliance. (Effective
June 30, 2012.)
(1) The legislative authority of any county or
city must identify in the adopted budget the capital projects
funded in whole or in part from the proceeds of the tax
authorized in this section, and must indicate that such tax is
intended to be in addition to other funds that may be reasonably
available for such capital projects.
(2) The legislative authority of any county or any city that
plans under RCW 36.70A.040(1) may impose an additional excise tax
on each sale of real property in the unincorporated areas of the
county for the county tax and in the corporate limits of the city
for the city tax at a rate not exceeding one-quarter of one
percent of the selling price. Any county choosing to plan under
RCW 36.70A.040(2) and any city within such a county may only
adopt an ordinance imposing the excise tax authorized by this
section if the ordinance is first authorized by a proposition
approved by a majority of the voters of the taxing district
voting on the proposition at a general election held within the
district or at a special election within the taxing district
called by the district for the purpose of submitting such
proposition to the voters.
(3) Revenues generated from the tax imposed under subsection
(2) of this section must be used by such counties and cities
solely for financing capital projects specified in a capital
facilities plan element of a comprehensive plan. However,
revenues (a) pledged by such counties and cities to debt
retirement prior to March 1, 1992, may continue to be used for
that purpose until the original debt for which the revenues were
pledged is retired, or (b) committed prior to March 1, 1992, by
such counties or cities to a project may continue to be used for
that purpose until the project is completed.
(4) Revenues generated by the tax imposed by this section
must be deposited in a separate account.
(5) As used in this section, "city" means any city or town
and "capital project" means those public works projects of a
local government for planning, acquisition, construction,
reconstruction, repair, replacement, rehabilitation, or
improvement of streets, roads, highways, sidewalks, street and
road lighting systems, traffic signals, bridges, domestic water
systems, storm and sanitary sewer systems, and planning,
construction, reconstruction, repair, rehabilitation, or
improvement of parks.
(6) When the governor files a notice of noncompliance under
RCW 36.70A.340 with the secretary of state and the appropriate
county or city, the county or city's authority to impose the
additional excise tax under this section is temporarily rescinded
until the governor files a subsequent notice rescinding the
notice of noncompliance.
(7) From June 30, 2012, until December 31, 2016, a city or
county may use the greater of one hundred thousand dollars or
thirty-five percent of available funds under this section, but
not to exceed one million dollars per year, for operations and
maintenance of existing capital projects as defined in subsection
(5) of this section, and counties may use available funds under
this section for the payment of existing debt service incurred
for capital projects as defined in RCW 82.46.010. If a county
uses available funds for payment of existing debt service under
RCW 82.46.010, the total amount used for payment of debt service
and any amounts used for operations and maintenance is subject to
the limits in this subsection.
[2011 c 354 § 3. Prior: 1992 c 221 § 3; 1991 sp.s. c 32 § 33; 1990 1st ex.s. c 17 § 38.]
NOTES:
Effective date -- 2011 c 354 § 3: "Section 3 of this act takes effect June 30, 2012." [2011 c 354 § 5.]
Sections headings not law -- 1991 sp.s. c 32: See RCW 36.70A.902.
Severability -- Part, section headings not law -- 1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.