S-1168.1

SENATE BILL 5686

BySenators Braun, Dozier, King, Nobles, Rivers, Schoesler, and J. Wilson

AN ACT Relating to imposing a local sales tax wholly credited against the state sales tax to support programs for senior citizens; adding a new section to chapter 82.14 RCW; providing an effective date; and declaring an emergency.

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:

(1) The legislative authority of a rural county may impose a sales and use tax.

(a) The rate of the tax imposed must be 0.01 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.

(b) The tax authorized under this section must be deducted from the amount of tax otherwise required to be collected or paid to the department under chapter 82.08 or 82.12 RCW. The department must perform the collection of the taxes on behalf of the county at no cost to the county.

(2) Moneys collected under this section must be used solely for the purpose of administering senior citizens programs established in accordance with RCW 36.39.060.

(3) For purposes of this section, "rural county" has the same meaning as in RCW 82.14.370.

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