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RCW 82.14.030: Sales and use taxes authorized—Additional taxes authorized Maximu... Page 1 of 2 <br />RCW 82.14.030 <br />Sales and use taxes authorized—Additional taxes authorized—Maximum <br />rates. <br />(1) The governing body of any county or city, while not required by legislative mandate <br />to do so, may, by resolution or ordinance for the purposes authorized by this chapter, impose <br />a sales and use tax in accordance with the terms of this chapter. Such tax must be collected <br />from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW, upon <br />the occurrence of any taxable event within the county or city as the case may be. This sales <br />and use tax does not apply to natural or manufactured gas, except for natural gas that is used <br />as a transportation fuel as defined in RCW 82.16.310 and is taxable by the state under <br />chapters 82.08 and 82.12 RCW. The rate of such tax imposed by a county is five -tenths of <br />one percent of the selling price (in the case of a sales tax) or value of the article used (in the <br />case of a use tax). The rate of such tax imposed by a city may not exceed five -tenths of one <br />percent of the selling price (in the case of a sales tax) or value of the article used (in the case <br />of a use tax). However, in the event a county imposes a sales and use tax under this <br />subsection, the rate of such tax imposed under this subsection by any city therein may not <br />exceed four hundred and twenty-five one -thousandths of one percent. <br />(2) In addition to the tax authorized in subsection (1) of this section, the governing <br />body of any county or city may by resolution or ordinance impose an additional sales and use <br />tax in accordance with the terms of this chapter. Such additional tax must be collected upon <br />the same taxable events upon which the tax imposed under subsection (1) of this section is <br />imposed. The rate of such additional tax imposed by a county is up to five -tenths of one <br />percent of the selling price (in the case of a sales tax) or value of the article used (in the case <br />of a use tax). The rate of such additional tax imposed by a city is up to five -tenths of one <br />percent of the selling price (in the case of a sales tax) or value of the article used (in the case <br />of a use tax). However, in the event a county imposes a sales and use tax under the authority <br />of this subsection at a rate equal to or greater than the rate imposed under the authority of this <br />subsection by a city within the county, the county must receive fifteen percent of the city tax. <br />In the event that the county imposes a sales and use tax under the authority of this subsection <br />at a rate which is less than. the rate imposed under this subsection by a city within the county, <br />the county must receive that amount of revenues from the city tax equal to fifteen percent of <br />the rate of tax imposed by the county under the authority of this subsection. The authority to <br />impose a tax under this subsection is intended in part to compensate local government for any <br />losses from the phaseout of the property tax on business inventories. <br />[ 2014 c 216 § 307; 2008 c 86 § 101; 1989 c 384 § 6; 1982 list ex.s. c 49 § 17; 1970 ex.s. c <br />94 § 4.] <br />NOTES: <br />Effective date—Findings--Tax preference performance statement -2014 c <br />216: See notes following RCW 82.38.030. <br />https://app.leg.wa.gov/RCW/default.aspx?cite=82.14.030 12/7/2020 <br />