H-1104              _______________________________________________

                                                   HOUSE BILL NO. 1420

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State of Washington                               51st Legislature                              1989 Regular Session

By Representatives Padden, Chandler, Van Luven and Horn

Read first time 1/25/89 and referred to Committee on Revenue.

AN ACT Relating to local sales and use taxes; and amending RCW 82.14.060.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 7, chapter 94, Laws of 1970 ex. sess. as last amended by section 11, chapter 4, Laws of 1981 2nd ex. sess. and RCW 82.14.060 are each amended to read as follows:

          ((Bimonthly)) Monthly the state treasurer shall make distribution from the local sales and use tax account to the counties, metropolitan municipal corporations and cities the amount of tax collected on behalf of each county, metropolitan municipal corporation or city, less the deduction provided for in RCW 82.14.050.  The state treasurer shall make the distribution under this section without appropriation.

          In the event that any ordinance or resolution imposes a sales and use tax at a rate in excess of the applicable limits contained herein, such ordinance or resolution shall not be considered void in toto, but only with respect to that portion of the rate which is in excess of the applicable limits contained herein.