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RCW 82.14.370: Sales and use tax for public facilities in rural counties. Page 2 of 4 <br />(iii) "Economic development office" means an office of a county, port districts, or an <br />associate development organization as defined in RCW 43.330.010, which promotes <br />economic development purposes within the county. <br />(4) No tax may be collected under this section before July 1, 1998. <br />(a) Except as provided in (b) of this subsection, no tax may be collected under this <br />section by a county more than twenty-five years after the date that a tax is first imposed under <br />this section. <br />(b) For counties imposing the tax at the rate of 0.09 percent before August 1, 2009, the <br />tax expires on the date that is twenty-five years after the date that the 0.09 percent tax rate <br />was first imposed by that county. <br />(5) For purposes of this section, "rural county" means a county with a population <br />density of less than one hundred persons per square mile or a county smaller than two <br />hundred twenty-five square miles as determined by the office of financial management and <br />published each year by the department for the period July 1 st to June 30th. <br />[ 2012 c 225 § 4; 2009 c 511 § 1. Prior: 2007 c 478 § 1; 2007 c 250 § 1; 2004 c 130 § 2; <br />2002 c 184 § 1; 1999 c 311 § 101; 1998 c 55 § 6; 1997 c 366 § 3.] <br />NOTES: <br />Effective date -2007 c 478: "This act takes effect August 1, 2007." [ 2007 c 478 § <br />2.] <br />Intent -2004 c 130: "it is the intent of the legislature in enacting this 2004 act to <br />reaffirm the original goals of the 1997 act which first provided distressed counties with the <br />local option sales and use tax contained in RCW 82.14.370. The local option tax is now <br />available to all rural counties and the continuing legislative goal for RCW 82.14.370 is to <br />promote the creation, attraction, expansion, and retention of businesses and provide for <br />family -wage jobs." [ 2004 c 130 § 1.] <br />Finding—Intent-1999 c 311: "The legislature finds that while Washington's <br />economy is currently prospering, economic growth continues to be uneven, particularly as <br />between metropolitan and rural areas. This has created in effect two Washingtons: One <br />afflicted by inadequate infrastructure to support and attract investment, another suffering from <br />congestion and soaring housing prices. In order to address these problems, the legislature <br />intends to use resources strategically to build on our state's strengths while addressing threats <br />to our prosperity." [ 1999 c 311 § 1.] <br />Part headings and subheadings not law -1999 c 311: "Part headings and <br />subheadings used in this act are not any part of the law." [ 1999 c 311 § 601.] <br />Effective date -1999 c 311: "Sections 1, 101, 201, 301 through 305, 401, 402, <br />601, and 605 of this act take effect August 1, 1999." [ 1999 c 311 § 604.] <br />https://app.leg.wa.gov/RCW/default.aspx?cite=82.14.370 1/15/2020 <br />