Wash. Rev. Code § 82.14.050

Current through 2024

Section 82.14.050 - Administration and collection-Local sales and use tax account

(1) The counties, cities, and transportation authorities under RCW 82.14.045, public facilities districts under chapters 36.100 and 35.57 RCW, public transportation benefit areas under RCW 82.14.440, regional transportation investment districts, and transportation benefit districts under chapter 36.73 RCW must contract, prior to the effective date of a resolution or ordinance imposing a sales and use tax, the administration and collection to the state department of revenue, which must deduct a percentage amount, as provided by contract, not to exceed two percent of the taxes collected for administration and collection expenses incurred by the department. The remainder of any portion of any tax authorized by this chapter that is collected by the department of revenue must be deposited by the state department of revenue in the local sales and use tax account hereby created in the state treasury. Beginning January 1, 2013, the department of revenue must make deposits in the local sales and use tax account on a monthly basis on the last business day of the month in which distributions required in (a) of this subsection are due. Moneys in the local sales and use tax account may be withdrawn only for:

(a) Distribution to counties, cities, transportation authorities, public facilities districts, public transportation benefit areas, regional transportation investment districts, and transportation benefit districts imposing a sales and use tax; and

(b) Making refunds of taxes imposed under the authority of this chapter and RCW 81.104.170 and exempted under RCW 82.08.962, 82.12.962, 82.08.02565, 82.12.02565, 82.08.025661, or 82.12.025661.

(2) All administrative provisions in chapters 82.03, 82.08, 82.12, and 82.32 RCW, as they now exist or may hereafter be amended, insofar as they are applicable to state sales and use taxes, are applicable to taxes imposed pursuant to this chapter.

(3) Counties, cities, transportation authorities, public facilities districts, and regional transportation investment districts may not conduct independent sales or use tax audits of sellers registered under the streamlined sales tax agreement.

(4) Except as provided in RCW 43.08.190 and subsection (5) of this section, all earnings of investments of balances in the local sales and use tax account must be credited to the local sales and use tax account and distributed to the counties, cities, transportation authorities, public facilities districts, public transportation benefit areas, regional transportation investment districts, and transportation benefit districts monthly.

(5) Beginning January 1, 2013, the state treasurer must determine the amount of earnings on investments that would have been credited to the local sales and use tax account if the collections had been deposited in the account over the prior month. When distributions are made under subsection (1)(a) of this section, the state treasurer must transfer this amount from the state general fund to the local sales and use tax account and must distribute such sums to the counties, cities, transportation authorities, public facilities districts, public transportation benefit areas, regional transportation investment districts, and transportation benefit districts.

(6) Repayment of deferred local sales and use taxes due under RCW 82.32.558 is subject to the requirements of RCW 82.32.559.

RCW 82.14.050

Amended by 2021 c 178,§ 2, eff. 7/25/2021.

Amended by 2016 c 191,§ 4, eff. 7/1/2016.

Amended by 2014 c 216,§ 403, eff. 7/1/2015.

Amended by 2012SP1 c 9,§ 1, eff. 7/10/2012.

2009 c 469 § 107; 2005 c 336 § 20. Prior: 2003 c 168 § 201; 2003 c 83 § 208; 2002 c 56 § 406; 1999 c 165 § 14; 1991 sp.s. c 13 § 34; 1991 c 207 § 2; 1990 2nd ex.s. c 1 § 201; 1985 c 57 § 81; 1981 2nd ex.s. c 4 § 10; 1971 ex.s. c 296 § 3; 1970 ex.s. c 94 § 6.

Effective date- 2016 c 191 : See note following RCW 82.08.025661.

Effective date-Findings-Tax preference performance statement- 2014 c 216 : See notes following RCW 82.38.030.

Effective date- 2009 c 469 : See note following RCW 82.08.962.

Effective date-2005 c 336: See note following RCW 36.73.015.

Effective dates-Part headings not law-2003 c 168: See notes following RCW 82.08.010.

Findings-Intent-Captions, part headings not law-Severability-Effective date-2003 c 83: See notes following RCW 36.57A.200.

Effective dates-Severability-1991 sp.s. c 13: See notes following RCW 18.08.240.

Applicability-1990 2nd ex.s. c 1 ss 201-204: "Sections 201 through 204 of this act shall not be effective for earnings on balances prior to July 1, 1990, regardless of when a distribution is made." [ 1990 2nd ex.s. c 1 s 205.]

Severability-1990 2nd ex.s. c 1: See note following RCW 82.14.300.

Effective date-1985 c 57: See note following RCW 18.04.105.

Severability-1981 2nd ex.s. c 4: See note following RCW 43.30.325.

Legislative finding, declaration-Severability-1971 ex.s. c 296: See notes following RCW 82.14.045.