CERTIFICATION
OF ENROLLMENT
SENATE
BILL 5082
Chapter
184, Laws of 2002
57th
Legislature
2002
Regular Session
SALES AND USE TAX--RURAL
COUNTY DEFINITION
EFFECTIVE
DATE: 6/13/02
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Passed by the Senate March 13, 2002
YEAS 44 NAYS 0
 BRAD OWEN
President of the Senate
Passed by the House March 13, 2002
YEAS 95 NAYS 2
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CERTIFICATE
I, Tony M. Cook, Secretary of the Senate of the State of Washington,
do hereby certify that the attached is SENATE BILL 5082 as passed by
the Senate and the House of Representatives on the dates hereon set forth.
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FRANK CHOPP
Speaker of the
House of Representatives
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 TONY M. COOK
Secretary
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Approved March 27, 2002 Place Style On
Codes above, and Style Off Codes below.
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FILED
March 27, 2002 - 9:04 a.m.
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GARY LOCKE
Governor of the State of Washington
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Secretary of State
State of Washington
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_______________________________________________
SENATE
BILL 5082
_______________________________________________
Passed
Legislature - 2002 Regular Session
State
of Washington 57th Legislature 2001 Regular Session
By
Read
first time 01/10/2001. Referred to Committee on Economic Development &
Telecommunications.
Defining rural counties for purposes of sales and use tax
for public facilities in rural counties.
AN
ACT Relating to defining rural counties for purposes of sales and use tax for
public facilities; and amending RCW 82.14.370.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.14.370 and 1999 c 311 s 101 are each amended to read as follows:
(1)
The legislative authority of a rural county may impose a sales and use tax in
accordance with the terms of this chapter. The tax is in addition to other
taxes authorized by law and shall be collected from those persons who are
taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of
any taxable event within the county. The rate of tax shall not exceed 0.08
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, except that for rural counties with population
densities between sixty and one hundred persons per square mile, the rate shall
not exceed 0.04 percent before January 1, 2000.
(2)
The tax imposed under subsection (1) of this section shall be deducted from the
amount of tax otherwise required to be collected or paid over to the department
of revenue under chapter 82.08 or 82.12 RCW. The department of revenue shall
perform the collection of such taxes on behalf of the county at no cost to the
county.
(3)
Moneys collected under this section shall only be used for the purpose of
financing public facilities in rural counties. The public facility must be
listed as an item in the officially adopted county overall economic development
plan, or the economic development section of the county's comprehensive plan,
or the comprehensive plan of a city or town located within the county for those
counties planning under RCW 36.70A.040. For those counties that do not have an
adopted overall economic development plan and do not plan under the growth
management act, the public facility must be listed in the county's capital
facilities plan or the capital facilities plan of a city or town located within
the county. In implementing this section, the county shall consult with
cities, towns, and port districts located within the county. For the purposes
of this section, "public facilities" means bridges, roads, domestic
and industrial water facilities, sanitary sewer facilities, earth
stabilization, storm sewer facilities, railroad, electricity, natural gas,
buildings, structures, telecommunications infrastructure, transportation
infrastructure, or commercial infrastructure, and port facilities in the state
of Washington.
(4)
No tax may be collected under this section before July 1, 1998. No tax may be
collected under this section by a county more than twenty-five years after the
date that a tax is first imposed under this section.
(5)
For purposes of this section, "rural county" means a county with a
population density of less than one hundred persons per square mile or a
county smaller than two hundred twenty-five square miles as determined by
the office of financial management and published each year by the department
for the period July 1st to June 30th.
Passed the Senate March 13, 2002.
Passed the House March 13, 2002.
Approved by the Governor
March 27, 2002.
Filed
in Office of Secretary of State March 27, 2002.