S-4002 _______________________________________________
SENATE BILL NO. 4794
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State of Washington 49th Legislature 1986 Regular Session
By Senators Wojahn, Talmadge, Johnson, Fleming, Guess and Vognild
Read first time 1/22/86 and referred to Committee on Ways & Means.
AN ACT Relating to local sales and use taxation; adding a new section to chapter 82.14 RCW; and providing an expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A new section is added to chapter 82.14 RCW to read as follows:
On and after July 1, 1986, through June 30, 1992, the legislative authority of any city having a population over one hundred forty thousand may impose a sales and use tax at a rate not exceeding one-tenth of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). The tax authorized by this section is in addition to the tax authorized by RCW 82.14.030 and 82.14.045 and shall be collected from those persons who are taxable by the state pursuant to chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within such city. The total proceeds of such tax shall not exceed the sum of twenty-five million dollars plus administration and collection expenses pursuant to RCW 82.14.050.
The total proceeds of the tax imposed under this section, less amounts deducted for administration and collection expenses pursuant to RCW 82.14.050, shall be used solely to finance the local share of preliminary engineering, right of way acquisition, and construction expenditures for any project located on one or more adjacent city streets, forming a state corridor, which includes a crossing of a waterway within the city limits of a city having a population of more than one hundred forty thousand.