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this chapter may be commenced more than thirty days after creation by <br />the county legislative authority. [1995 1st sp.s. c 14 § 5.] <br />Severability Effective dates -1995 1st sp.s. c 14: See notes <br />following RCW 36.100.010. <br />RCW 36.100.090 Tax deferral New public facilities. (1) The <br />governing board of a public facilities district may apply for deferral <br />of taxes on the construction of buildings, site preparation, and the <br />acquisition of related machinery and equipment for a new public <br />facility. Application shall be made to the department of revenue in a <br />form and manner prescribed by the department of revenue. The <br />application shall contain information regarding the location of the <br />public facility, estimated or actual costs, time schedules for <br />completion and operation, and other information required by the <br />department of revenue. The department of revenue shall approve the <br />application within sixty days if it meets the requirements of this <br />section. <br />(2) The department of revenue shall issue a sales and use tax <br />deferral certificate for state and local sales and use taxes due under <br />chapters 82.08, 82.12, and 82.14 RCW on the public facility. The use <br />of the certificate shall be governed by rules established by the <br />department of revenue. <br />(3) The public facilities district shall begin paying the <br />deferred taxes in the fifth year after the date certified by the <br />department of revenue as the date on which the public facility is <br />operationally complete. The first payment is due on December 31st of <br />the fifth calendar year after such certified date, with subsequent <br />annual payments due on December 31st of the following nine years. Each <br />payment shall equal ten percent of the aeterreca tax. <br />(4) The department of revenue may authorize an accelerated <br />repayment schedule upon request of the public facilities district. <br />(5) Interest shall not be charged on any taxes deferred under <br />this section for the period of deferral, although all other penalties <br />and interest applicable to delinquent excise taxes may be assessed and <br />imposed for delinquent payments under this section. The debt for <br />deferred taxes is not extinguished by insolvency or other failure of <br />the public facilities district. <br />(6) Applications and any other information received by the <br />department of revenue under this section are not confidential and are <br />subject to disclosure. Chapter 82.32 RCW applies to the administration <br />of this section. <br />(7) As used in this section, "public facility" means a baseball <br />stadium with a retractable roof or canopy and natural turf. [1995 1st <br />sp.s. c 14 § 6.] <br />Severability—Effective dates --1995 1st sp.s. c 14: See notes <br />following RCW 36.100.010. <br />RCW 36.100.100 Ex officio treasurer. The treasurer of the <br />county in which a public facilities district is located must be the ex <br />officio treasurer of the district, unless the board of directors of a <br />public facilities district created in a county of one million five <br />hundred thousand or more designates by resolution another person <br />[ 15 1 <br />