82.14.052 Distributions—Local sales and use tax account—Ordinance or resolution imposing tax in excess of limits.

WA Rev Code § 82.14.052 (2019) (N/A)

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RCW 82.14.052 Distributions—Local sales and use tax account—Ordinance or resolution imposing tax in excess of limits. (Effective until October 1, 2019.)

(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; and

(iii) The deduction required under RCW 82.14.500.

(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 that is in excess of the applicable limits contained herein.

[ 2017 3rd sp.s. c 28 § 403.]

NOTES:

Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.

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82.14.055 Tax changes.