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Vantage to Pomona Heights Chapter 3
<br />230 kV Transmission Line Project FEIS Affected Environment
<br /> PAGE 3-235
<br />ENTITIES 2012 2013 2014
<br />County Flood $1,313,692 $1,340,903 $1,371,978
<br />Fire Districts $7,241,185 $7,515,050 $7,678,914
<br />Cities and towns $26,117,359 $26,868,297 $27,042,282
<br />EMS $3,292,085 $3,353,052 $3,756,175
<br />Other Districts* $7,360,141 $7,615,320 $7,682,956
<br />Special Assessments** $7,049,123 $7,222,247 $7,690,066
<br />Total $187,237,191 $191,871,368 $196,569,494
<br />Source: Yakima County 2014b
<br />*Includes Library, Port, and Park Districts
<br />**Includes Irrigation, Conservation, Mosquito, Diking, Drainage, Weed, Stormwater, Horticulture, State Game, and State Forest Patrol
<br />Assessments.
<br />Retail Sales and Use Tax
<br />The statewide retail sales and use tax rate is 6.5 percent of all retail purchases. Cities, counties, and Public
<br />Transportation Benefit Areas in the Project study area levy their own additional sales and use taxes. These
<br />are shown in Table 3.9-14. These data show that the combined state and local tax rate in the Project study
<br />area ranges from 7.9 to 8.2.
<br />Table 3.9-14 Sales and Use Tax Rates in the Project Study Area and Benton County, Percent
<br />(Local Rates are in Addition to the State Rate)
<br />GEOGRAPHIC AREA RATE
<br />Statewide 6.5
<br />Grant County unincorporated 1.4
<br />Grant County cities 1.4
<br />Kittitas County unincorporated 1.5
<br />Kittitas County cities 1.5
<br />Yakima County unincorporated 1.4
<br />Selah and Yakima City 1.7
<br />Union Gap 1.6
<br />Other cities in Yakima County 1.4
<br />Source: WDOR 2015
<br />Business and Occupation Tax and Public Utilities Tax
<br />The Washington State Business and Occupation (B&O) tax is a gross receipts tax. It is measured on the
<br />value of products, gross proceeds of sale, or gross income of the business. Washington does not have an
<br />income tax. Washington’s B&O tax is calculated on the gross income from activities. This means there
<br />are no deductions from the B&O tax for labor, materials, taxes, or other costs of doing business.
<br />The Public Utility Tax is in lieu of the B&O tax. For the generation and distribution of electric power, the
<br />rate is 0.03873 of the value of electric sales. Nearly all of the funds (96.8 percent in 2009; WDOR 2010)
<br />are distributed into the state general fund. The remainder is earmarked for the state public works
<br />assistance fund to assist local governments in maintaining public works facilities.
<br />Exemptions from the Public Utility Tax specific to electricity providers include (WDOR 2010):
<br />• credit for income of electric/gas utilities from sales of power to direct service industries;
<br />• credit for electric and natural gas utilities that provide billing discounts to low-income
<br />customers;
<br />• credit for payments for self-generated energy (expires 6/30/2020); and
<br />• credit for investment cost recovery payments (expires 6/30/2016).
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