 |
|
Autopsy Cost Reimbursements
| Contacts: |
Karen Skare/OST – (360) 902-8961
FAX: (360) 704-5143
E-mail: karen@tre.wa.gov |
|
Greg Sandstrom/Kitsap County Coroner – (360) 337-5602 (approval of reimbursement requests)
FAX: (360) 337-4942
E-mail: gsandstrj@co.kitsap.wa.us |
| Authority: |
RCW 68.50.104. |
| Distribution: |
To counties. |
| Frequency: |
February & August & other times as needed.
|
| Description: |
Reimbursement of cost of autopsies conducted at county expenses as follows:
- Up to 40 percent of the cost of contracting for the services of a pathologist to perform an autopsy.
- Up to 25 percent of the salary of pathologists who are primarily engaged in performing autopsies and who are county medical examiners or employees of examiners.
|
| BARS Code: |
336.06.92 |
Beer Tax
| Contacts: |
vacant (360) 664-1691
FAX: (360) 664-4055
|
|
Lorie Bamer/LCB– (360) 664-1691
FAX: (360) 664-4055
E-mail: lmb@liq.wa.gov |
| Authority: |
RCW 66.08.200, 66.08.195, 66.24.290(4) |
| Distribution: |
To border areas of the Washington-Canadian border. |
| Frequency: |
By the 25th day of every month. |
| Description: |
A tax on beer to be distributed to entities within seven miles of the Washington-Canadian
border or surrounded on three sides by saltwater and adjacent to the Canadian border.
|
| BARS Code: |
336.06.94 |
Brokered Natural Gas
| Contact: |
Marie Pannkuk/DOR - (360) 902-7018
FAX: (360) 902-7167
E-mail: MarieP@dor.wa.gov |
| Authority: |
RCW 82.14.230. |
| Distribution: |
To cities. |
| Frequency: |
Quarterly in February, May, August, and November or as certified. |
| Description: |
This use tax is collected by the Department of Revenue. |
| BARS Code: |
313.60.00 |
Centennial Document Preservation
| Contact: |
Shirley Jokela/OST – (360) 902-8960
FAX: (360) 704-5160
E-mail: Shirley@tre.wa.gov |
| Authority: |
RCW 36.22.170, 36.22.190. |
| Distribution: |
To counties. |
| Frequency: |
Annually in July. |
| Description: |
The surcharge for recording documents is to provide funding for preservation of historical documents. One-half of moneys collected is retained by the county. The other half is deposited with the State Treasurer and annually distributed back to counties. |
| BARS Code: |
336.04.11 |
City-County Assistance
| Contacts: |
Diana Tibbetts/DOR – (360) 570-6085
FAX: (360) 664-0972
E-mail: dianat@dor.wa.gov |
| Authority: |
RCW 43.08.290, 82.14.030, 82.45.060 |
| Distribution: |
To cities and counties. |
| Frequency: |
Quarterly. |
| Description: |
An amount equal to 1.6% of the proceeds of the real estate excise tax is divided
equally between the counties and the cities. The amounts for the individual
counties are determined by the amounts of the local sales and use tax,
population, and the local government financial assistance previously provided,
as determined by the Department of Revenue. In addition to the factors for the
counties, the amounts for the individual cities are also determined by the
property value, as determined by the Department of Revenue. |
| BARS Code: |
336.00.98 |
Communications Tax
| Contact: |
Tiffany Johnson/DOR – (360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
| Authority: |
RCW 82.14.420 |
| Distribution: |
To counties. |
| Frequency: |
Monthly. |
| Description: |
A sales tax of 0.1 percent approved by voters to be used for costs associated with emergency communication systems and facilities. |
| BARS Code: |
313.16.00 |
Convention and Trade Center Tax
| Contacts: |
Tiffany Johnson/DOR – (360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
|
Debbie Van Kirk/DOR – (360) 902-7140
FAX: (360) 902-7167
E-mail: debbiev@dor.wa.gov |
| Authority: |
RCW 67.40.090. |
| Distribution: |
To cities, currently only Bellevue. |
| Frequency: |
Monthly. |
| Description: |
A special excise tax imposed by the cities for the purpose of providing funds solely for the acquisition, design and construction of convention and trade facilities. |
| BARS Code: |
313.50.00 |
County Adult Court Costs
| Contact: |
Karen Skare/OST – (360) 902-8961
FAX: (360) 704-5143
E-mail: karen@tre.wa.gov |
| Authority: |
RCW 82.14.310, Section 203 of operating budget. |
| Distribution: |
To counties. |
| Frequency: |
Monthly. |
| Description: |
Amounts to be distributed to counties are allocated based on the same formula as the criminal justice assistance distribution. |
| BARS Code: |
336.06.31 |
County Arterial Preservation Program
| Contact: |
Randy Hart/CRAB – (360) 753-5989
FAX: (360) 586-0386
E-mail: randy@crab.wa.gov |
| Authority: |
RCW 46.68.090 (2i). |
| Distribution: |
To counties. |
| Frequency: |
Monthly. |
| Description: |
Amounts to be distributed to counties are allocated by the County Road Administration Board based on the number of paved arterial lane miles in the unincorporated area of each county. |
| BARS Code: |
334.03.72 |
Criminal Justice Assistance Progran
| Contacts: |
Karen Skare/OST – (360) 902-8961
FAX: (360) 704-5143
E-mail: karen@tre.wa.gov |
|
Tracy Miller/WASPC – (360) 486-2380 (crime statistics report)
FAX: (360) 486-2381
E-mail: tracyr@dor.wa.gov |
|
Diana Tibbitts/DOR – (360) 570-6085 (report showing per capita yield of sales and use tax)
FAX: (360) 664-0972
E-mail: dianat@dor.wa.gov |
| Authority: |
RCW 82.14.310, 82.14.320, 82.14.330. |
| Distribution: |
To cities and counties. |
| Frequency: |
Quarterly in January, April, July and October. |
| Description: |
A distribution to assist local governments with funding to meet rising criminal justice needs. Funds are appropriated from the general fund.
The county criminal justice assistance distribution is allocated based on population, crime rate, and superior court filings.
The municipal criminal justice assistance distribution is divided up into five separate distributions:
HIGH CRIME
-
High Crime – For cities that have 1) a crime rate in excess of 125 percent of the statewide average; 2)
levied an additional sales and use tax at the maximum rate per RCW 82.14.030 and 3) have less than 150
percent of the statewide average per capita yield for all cities from such local sales and use tax. Thirty
percent of the money available for this distribution is distributed to cities and towns with crime rates
in excess of 175 percent of the statewide average.The moneys are allocated based on population with no city
receiving more than 50 percent (of the 30 percent).The remaining 70 percent of the money is distributed to
cities and towns with crime rates in excess of 125 percent of the statewide average.These moneys are also
allocated based on population.No city may receive more than 30 percent of the total high crime moneys
available.
The other 50 percent of the municipal criminal justice assistance money is divided as follows:
CRIMINAL JUSTICE -- SPECIAL PROGRAMS
Innovative Law Enforcement, At-Risk Children, and Domestic Violence - 54 percent is distributed to cities
and towns on a per capita basis.
CRIMINAL JUSTICE -- CONTRACTED SERVICES
Contract Services - 10 percent is distributed to cities and towns that qualify under CTED’s criteria for
contracting with another governmental agency for a majority of the city’s law enforcement services.These moneys
are allocated on a per capita basis.
POPULATION
Population - 16 percent is distributed to cities and towns based on population with no city receiving
less than one thousand dollars (per calendar year).
VIOLENT
Violent Crime - 20 percent is distributed to cities and towns with a three-year average violent rate
for each one thousand in population in excess of 150 percent of the statewide three year violent crime rate.
Moneys shall be distributed based on population with no city receiving more than one dollar per capita per
calendar year.
|
| BARS Codes: |
| Title |
BARS Code |
| Criminal Justice Assistance Program........................................................ |
336.06.10 |
| County Criminal Justice - High Crime ....................................................... |
336.06.20 |
| Criminal Justice – Population.................................................................. |
336.06.21 |
| Criminal Justice – Violent Crime Cities...................................................... |
336.06.21 |
| Criminal Justice – Special Programs.......................................................... |
336.06.26 |
| Criminal Justice – Contracted Services..................................................... |
336.06.25 |
|
Criminal Justice, Juvenile
| Contacts: |
Tiffany Johnson/DOR(360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
| Authority: |
RCW 82.14.350. |
| Distribution: |
To counties. |
| Frequency: |
Monthly. |
| Description: |
A local option sales tax of 0.1 percent that is collected in addition to retail sales and use taxes by the Department of Revenue. Money is distributed back to the counties to be used for juvenile detention facilities. |
| BARS Code: |
313.72.00 |
Criminal Justice Tax, Local
| Contacts: |
Tiffany Johnson/DOR(360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
| Authority: |
RCW 82.14.340. |
| Distribution: |
To counties and all cities and towns within each specific county that has passed an authorizing proposition. |
| Frequency: |
Monthly. |
| Description: |
A local option sales tax of 0.1 percent that is collected in addition to retail sales and use taxes by the Department of Revenue. Ten percent of the money available for each county is first distributed to that county. The remaining 90 percent is then distributed to counties and cities and towns within the county based on population. |
| BARS Code: |
313.71.00 |
Deferred Property Taxes
| Contact: |
Peggy Davis/DOR – (360) 570-5867
FAX: (360) 586-7602
E-mail: peggyd@dor.wa.gov |
|
Sindy Parshall/DOR – (360) 570-5873
E-mail: SindyP@dor.wa.gov |
| Authority: |
RCW 84.38.030, 84.38.120. |
| Distribution: |
To cities, counties, and other local government entities, upon notification by the Department of Revenue. |
| Frequency: |
Varies, usually twice a month. |
| Description: |
To assist elderly, disabled, and low income property owners in paying the property taxes due on their residences. Taxes are paid for them through deferred assessment payments to counties. Such deferred taxes become a lien against the property to be paid at the time of sale or death of the claimant. |
| BARS Code: |
311.60.00 |
DNR Timber Distributions
| Contacts: |
Dave Cavender/DNR – (360) 902-1254
FAX: (360) 902-1780
E-mail: Dave.cavender@dnr.wa.gov |
|
Dolores Villa/DNR – (360) 902-1270
FAX: (360) 902-1780
E-mail: Dolores.villa@dnr.wa.gov |
|
Bethany Andrew/DNR – (360) 902-1268
E-mail: Bethany.andrew@dnr.wa.gov |
| Authority: |
RCW 79.64.110. |
| Distribution: |
To certain counties. |
| Frequency: |
Four or five times a month. |
| Description: |
Distribution of state timber sales revenues, bid deposits, and income from other activities on state forest board lands. |
| BARS Codes: |
| Distribution |
BARS Code |
| DNR Timber Trust 1 – Transfer – Timber........................................ |
395.10.00 |
| DNR Other Trust 1 – Transfer – Other.......................................... |
362.50.00 |
| DNR Timber Trust 2 – Purchase – Timber....................................... |
335.02.33 |
| DNR Other Trust 2 – Purchase – Other......................................... |
335.02.32 |
| DNR Timber Trust 77 – Water Pollution Control – King County ............ |
395.10.00 |
| DNR Other Trust 77 – Special Forest Products – King County ............ |
395.10.00 |
|
DNR Timber Interest
| Contact: |
Deborah Ludahl/DNR – (360) 902-1643
FAX: (360) 902-1780
E-mail: Deborah.Ludahl@dnr.wa.gov |
|
Dave Cavender/DNR – (360) 902-1254
FAX: (360) 902-1780
E-mail: Dave.cavender@dnr.wa.gov |
| Authority: |
RCW 43.84.092. |
| Distribution: |
To certain counties. |
| Frequency: |
Monthly. |
| Description: |
Distribution of interest earned on the Natural Resources Deposit Account Fund 660. |
| BARS Code: |
361.90.00 |
Federal Forest Interest
| Contact: |
Karen Skare/OST – (360) 902-8961
FAX: (360) 704-5143
E-mail: karen@tre.wa.gov |
| Authority: |
RCW 28A.520.010, 28A.520.020, and 16 USC 500, HR2389/PL 106-393. |
| Distribution: |
To counties participating in federal forest distributions. |
| Frequency: |
Annually in January. |
| Description: |
Amounts are allocated on the same ratio as distributions of federal forest moneys. |
| BARS Codes: |
| Title |
BARS Code |
| Interest Federal Forest Roads/Schools .............................................. |
333.10.68 |
| Interest Federal Forest Schools........................................................ |
333.10.68 |
| Interest Federal Forest Title III........................................................ |
332.10.70 |
|
Federal Forest Receipts
| Contact: |
Karen Skare/OST (360) 902-8961
FAX: (360) 704-5143
E-mail: karen@tre.wa.gov |
|
Kris Sell/USDA – Portland – (503) 808-2304
FAX: (503) 808-2467
E-mail: ksell@fs.fed.us |
| Authority: |
RCW 28A.520.010, 28A.520.020, and 16 USC 500, HR 2389/PL 106-393. |
| Distribution: |
To counties participating in federal forest distributions. |
| Frequency: |
Annually, after the end of the federal fiscal year, usually in December. |
| Description: |
The Secure Rural Schools and Community Self-Determination Act of 2000 (PL 106-393) provides Counties in which national forest areas are situated the option of a "full payment amount" based on a share of the state’s highest three years from 1986 to 1999 or an amount based on actual receipts. Washington counties selected the "full payment amount". The counties receive payments of Title I and Title III from the Office of the State Treasurer. The Title I amount is then divided to be used 50 percent for the schools and 50 percent for schools or roads. The Title III money is to be used for county projects. The entire distribution of Titles I and III is distributed after the end of the federal fiscal year. This is in effect through federal fiscal year 2006. |
| BARS Codes: |
| Title |
BARS Code |
| Federal Forest Roads/Schools ................................................. |
333.10.68 |
| Federal Forest Schools........................................................... |
000.00.00 |
| Federal Forest Title III........................................................... |
332.10.70 |
|
Ferry Refunds to Counties
| Contact: |
Joan Neff/DOT – (360) 705-7373
FAX: (360) 705-6822
E-mail: neffj@wsdot.wa.gov |
| Authority: |
RCW 47.56.725. |
| Distribution: |
To Pierce, Skagit and Whatcom counties. |
| Frequency: |
Annually, usually in October. |
| Description: |
Reimbursement to Pierce, Skagit and Whatcom counties of 50 percent of the deficit incurred during each previous fiscal year in the operation and maintenance of county owned and operated ferry systems. The total amount disbursed shall not exceed $1,000,000 in any one biennium. |
| BARS Code: |
336.00.92 |
Fire Insurance Premium Tax
| Contact: |
Beverly Dyal/Insurance Commissioner – (360) 725-7032
FAX: (360) 586-1223
E-mail: bevd@oic.wa.gov |
| Authority: |
RCW 41.16.050. |
| Distribution: |
To cities, towns and fire protection districts eligible under RCW 41.16.050, Firemen’s Pension Fund. |
| Frequency: |
Annually in May. |
| Description: |
Distribution of a percentage of taxes on fire insurance premiums made to cities, towns and fire protection districts that established their own firemen’s pension funds prior to establishment of the LEOFF system on March 1, 1970. Moneys received are credited to these pension funds. |
| BARS Code: |
336.06.91 |
Flood Control
| Contact: |
Randy Collins/USACE (901) 874-8655. |
| Authority: |
33 USC 701 c-3. |
| Distribution: |
To counties. |
| Frequency: |
Annually, usually in January. |
| Description: |
75 percent of lease moneys that are returned to the State of Washington to be expended for the benefit of public schools and public roads in the counties in which the property is situated. |
| BARS Code: |
332.12.10 |
Forest Excise Tax – Timber
| Contacts: |
Chris Westwood/DOR – 1-800 (548) 8829 or (253) 593-5287
FAX: (360) 664-8438
E-mail: chrisw@dor.wa.gov |
|
Shannon Hyre/DOR – (360) 570-3218
FAX: (360) 664-8438
E-mail: shannonhy@dor.wa.gov |
| Authority: |
RCW 84.33.041, 84.33.051, 84.33.081. |
| Distribution: |
To counties. |
| Frequency: |
Quarterly in February, May, August and November. |
| Description: |
The four percent county tax on timber harvested from private lands, less prorated administrative costs, is distributed back to the county of origin. |
| BARS Code: |
312.10.00 |
Harbor Leases
| Contact: |
Dave Cavender/DNR – (360) 902-1254
FAX: (360) 902-1780
E-mail: dave.cavender@wadnr.gov |
| Authority: |
RCW 79.115.150. |
| Distribution: |
To certain fourth class towns. |
| Frequency: |
January and July. |
| Description: |
When rents and leases are for locations within the limits of towns, amounts are returned to such towns to be expended for water-related improvements. |
| BARS Code: |
336.02.35 |
High Capacity Transportation
| Contacts: |
Tiffany Johnson/DOR(360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
|
Cheryl West/DOR(360) 664-1476
FAX: (360) 664-0659
E-mail: CWest@dor.wa.gov |
| Authority: |
RCW 81.104.150, 81.104.160, 81.104.170. |
| Distribution: |
To Central Puget Sound Regional Transit Authority. |
| Frequency: |
Monthly.
|
HCT – MVET
| Description: |
Distribution of motor vehicle excise taxes collected on all vehicles within the regional transit authority for the purpose of providing high capacity transportation service. |
| BARS Code: |
408.12.00 |
HCT – Rental Car Tax
| Description: |
Distribution of the tax in lieu of motor vehicle excise tax collected on all rental cars within the regional transit authority for the purpose of providing high capacity transportation service. |
| BARS Code: |
408.12.00 |
HCT – Sales Tax
| Description: |
Distribution of sales tax (one percent maximum) on all taxable items within the regional transit authority area for the purpose of providing high capacity transportation service. |
| BARS Code: |
408.22.00 |
Hotel-Motel Lodging Tax
| Contacts: |
Debbie Van Kirk/DOR – (360) 902-7140
FAX: (360) 902-7167
E-mail: debbiev@dor.wa.gov |
|
Tiffany Johnson/DOR(360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
| Authority: |
RCW 67.28.181, RCW 67.28.200. |
| Distribution: |
To cities, towns, and counties. |
| Frequency: |
Monthly. |
| Description: |
An excise tax on lodging to be used for the purposes of visitor and convention promotion and development. |
| BARS Code: |
313.30.00 |
Hotel-Motel Stadium Tax
| Contacts: |
Debbie Van Kirk/DOR – (360) 902-7140
FAX: (360) 902-7167
E-mail: debbiev@dor.wa.gov |
|
Tiffany Johnson/DOR(360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
| Authority: |
RCW 67.28.180. |
| Distribution: |
To cities, towns, and counties. |
| Frequency: |
Monthly. |
| Description: |
Tax of not more than two percent for lodging. Moneys are remitted back to cities, towns and counties and must be used for the purposes of (1) construction or operation of stadium facilities, convention center facilities, performing arts center facilities and/or visual arts center facilities or (2) to pay for advertising for the purpose of attracting visitors or encouraging tourism. |
| BARS Code: |
313.30.00 |
Impaired Driving – DUI
| Contact: |
Karen Skare/OST – (360) 902-8961
FAX: (360) 704-5143
E-mail: karen@tre.wa.gov |
| Authority: |
RCW 46.68.260, 82.14.320 |
| Distribution: |
To cities and towns based on population; to counties based on population, crime rate, and superior court filings. |
| Frequency: |
Quarterly in January, April, July, and October. |
| Description: |
Money is appropriated to fund projects that help to reduce impaired driving and to provide funding to local governments for the costs associated with enforcing laws relating to driving and boating while under the influence of intoxicating liquor or any drug and for other criminal justice purposes. It is administered by the Department of Licensing and its revenue comes from licenses, permits, and fees. |
| BARS Code: |
316.06.51 |
Leasehold, Local
| Contacts: |
Denise Kennedy/DOR – (360) 570-3244
FAX: (360) 586-2163
E-mail: DeniseK@dor.wa.gov |
|
Sue Mabbott/DNR – (360) 902-1268
FAX: (360) 902-1780
E-mail: susan.mabbott@wadnr.wa.gov |
|
Dolores Villa/DNR – (360) 902-1270
FAX: (360) 902-1780
E-mail: dolores.villa@wadnr.wa.gov |
| Authority: |
RCW 82.29A.090. |
| Distribution: |
To certain cities and counties. |
| Frequency: |
Bi-monthly (on even-numbered months). |
| Description: |
Distribution to cities and counties of the amount of leasehold tax moneys collected on behalf of each city or county for certain lease activities on state lands. Note: DNR maintains lease information on a monthly basis. |
| BARS Code: |
317.20.00 |
Leasehold Tax Interest, Local
| Contacts: |
Ayano Faasuamalie/DOR – (360) 725-7465
FAX: (360) 664-8552
E-mail: AyanoF@dor.wa.gov |
|
Denise Kennedy/DOR – (360) 570-3244
FAX: (360) 586-2163
E-mail: DeniseK@dor.wa.gov |
| Authority: |
RCW 82.29A.090. |
| Distribution: |
To certain cities and counties. |
| Frequency: |
Bi-monthly (on even-numbered months). |
| Description: |
Amounts are allocated on the same ratio as distributions of local leasehold tax for the month of earnings. |
| Bars Code: |
317.20.00 |
Liquor Excise Tax
| Contacts: |
Karen Skare/OST – (360) 902-8961
FAX: (360) 704-5143
E-mail: karen@tre.wa.gov |
|
Tonja McDougall/DSHS – (360) 725-3748 (copies of 721 report distributed to local alcoholism treatment centers)
FAX: (360) 438-8078
E-mail: mcdoutm@dshs.wa.gov |
| Authority: |
RCW 82.08.170. |
| Distribution: |
80 percent to cities and towns and 20 percent to counties. |
| Frequency: |
Quarterly in January, April, July, and October. |
| Description: |
Funds distributed from the liquor excise tax fund 107 to cities,
towns and counties ratable on the basis of population. Two
percent of the total distributed to any local government must be
spent on alcoholism treatment programs. |
| BARS Code: |
336.06.94 |
Liquor Profits
| Contacts: |
Virgil Sweeney/LCB – (360) 664-1690
FAX: (360) 664-4055
E-mail: VDS@liq.wa.gov |
| Authority: |
RCW 66.08.180, 66.08.190, 66.08.200, 66.08.210, 70.96A.085, and 70.96A.087. |
| Distribution: |
To cities, towns and counties. |
| Frequency: |
Quarterly in March, June, September and December. |
| Description: |
Moneys residing in the Liquor Revolving Fund 501 that have not been received for specific purpose by law. Forty percent is distributed to cities and towns ratable on the basis of population and 10 percent is distributed to counties ratable on the basis of unincorporated population. Two percent of the total distributed to any local government must be spent on alcoholism treatment programs. The remaining 50 percent is transferred by the Liquor Control Board to the general fund. |
| BARS Code: |
336.06.95 |
Border Areas
| Contact: |
Virgil Sweeney/LCB – (360) 664-1690
FAX: (360) 664-4055
E-mail: VDS@liq.wa.gov |
| Authority: |
RCW 43.63A.190, 66.08.190, 66.08.195. |
| Description: |
Three tenths of one percent of liquor excess profits are distributed to certain cities and counties according to a formula prescribed by the RCW. |
Local Government Financial Assistance
| Contact: |
Karen Skare/OST (360) 902-8961
FAX: (360) 704-5143
E-mail: karen@tre.wa.gov |
| Authority: |
Operating budget, Chapter 518, Laws of 2005, Section 710 (ESSB 6090). |
| Distribution: |
To health districts. |
| Frequency: |
Semi-annually or as administered by the Department of Community, Trade, and Economic Development. |
| Description: |
Financial assistance for local governments to be used for health purposes. |
| BARS Codes: |
|
Maritime Historic Preservation
| Contact: |
Denise Carr/DOL – (360) 664-1478
FAX: (360) 570-7025
E-mail: dcarr@dol.wa.gov |
| Authority: |
RCW 88.02.052, 88.02.053. |
| Distribution: |
To Virginia V Foundation & Grays Harbor Historical Seaport. |
| Frequency: |
Annually in July. |
| Description: |
Volunteer donations can be made to the Maritime Historic Restoration and Preservation Account at the same time a boat is registered. Funds will be distributed equally between the Virginia V Foundation and the Grays Harbor Historical Seaport at the end of each fiscal year. |
| BARS Code: |
000.00.00 |
Master License Service Program
| Contact: |
Nancy Skewis/DOL – (360) 664-1446
FAX: (360) 753-9668
E-mail: nskewis@dol.wa.gov |
|
Clyde Zahn/DOL – (360) 664-1447
FAX: (360) 570-5875
E-mail: czahn@dol.wa.gov |
| Authority: |
RCW 19.02.070, 19.02.080. |
| Distribution: |
To cities and towns. |
| Frequency: |
Weekly, or as directed by the Department of Licensing. |
| Description: |
Process through which individuals can submit a master license application, consolidating all information
necessary for the issuance of licenses. Local municipalities remit all moneys to the Department of
Licensing, which then distributes the funds out to the various agencies. Amounts owed to the local
governments are distributed back on a regular basis. |
| BARS Code: |
321.00.00 |
Mental Health
| Contact: |
Tiffany Johnson/DOR – (360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
| Authority: |
RCW 82.14.460 |
| Distribution: |
To counties with approved tax. |
| Frequency: |
Monthly. |
| Description: |
0.1% tax for chemical dependency or mental health treatment services and the operation of therapeutic court programs. |
| BARS Code: |
313.14.00 |
Military Forest Receipts
| Contact: |
Karen Skare/OST – (360) 902-8961
FAX: (360) 704-5143
E-mail: karen@tre.wa.gov |
| Authority: |
Chapter 12, Laws of 1983, Section 19 (Uncodified), and 10 USC 2665 (e). |
| Distribution: |
To counties. |
| Frequency: |
Annually, usually February or March. |
| Description: |
Moneys to be distributed in the State of Washington come from the Department of the Air Force, Department of the Navy, and Department of the Army. |
| BARS Code: |
332.12.00 |
Mineral Leasing
| Contact: |
Karen Skare/OST – (360) 902-8961
FAX: (360) 704-5143
E-mail: karen@tre.wa.gov |
| Authority: |
Section 35 of the Mineral Leasing Act of 2/25/1920. |
| Distribution: |
To counties currently Benton and Walla Walla Counties. |
| Frequency: |
Annually. |
| Description: |
The state’s 50 percent share of oil and gas pipeline rights-of-way receipts are distributed to counties (Walla Walla and Benton). |
| BARS Code: |
332.00.00 |
Monorail
| Contact: |
Cindy Cavanagh(360) 664-1474
E-mail: ccavanagh@dol.wa.gov |
| Authority: |
RCW 84.52.010 and RCW 84.52.052. |
| Distribution: |
To Seattle Popular Monorail. |
| Frequency: |
Quarterly on the first business day of January, April, July, and October. |
| Description: |
A tax approved by the voters on motor vehicles, vehicle license fees, and/or property tax to be
used for public monorail transportation purposes.
|
| BARS Code: |
408.18.00 |
Motor Vehicle Fuel Tax (MVFT)
| Contacts: |
Karen Skare/OST – (360) 902-8961
FAX: (360) 704-5143
E-mail: karen@tre.wa.gov |
|
Jeff Caldwell/DOT – (360) 705-7529
FAX: (360) 705-6886
E-mail: caldwej@wsdot.wa.gov |
|
Kristi Holman/DOL – (360) 664-1487
FAX: (360) 664-0659
E-mail: KHolman@dol.wa.gov |
| Authority: |
RCW 46.68.090, 46.68.110, 46.68.120, 46.68.122, and 46.68.124. |
| Distribution: |
To cities, towns, and counties. |
| Frequency: |
Monthly. |
| Description: |
Taxes on motor vehicle fuels from prior month’s collections of the preceding month’s station sales to be used for construction, improvements, and repair of highways, streets and roads. |
| BARS Codes: |
Cities: 336.00.87
Counties: 335.00.89. |
Motor Vehicle Fuel Tax Refund
| Authority: |
RCW 46.68.110 (1) and (2)
RCW 46.68.120 (1) and (3) |
| Frequency: |
Bi-annually. |
| Description: |
The unused portions of amounts deducted for state supervision and studies costs, which are then reimbursed to cities and counties in proportion to the deductions made. |
| BARS Codes: |
| Title |
BARS Code |
| Cities ................................................................ |
336.00.87 |
| Counties .............................................................. |
335.00.89 |
|
Prosecuting Attorneys’ Salaries
| Contact: |
Karen Skare/OST – (360) 902-5143
FAX: (360) 704-5161
E-mail: karen@tre.wa.gov |
| Authority: |
RCW 36.17.020. |
| Distribution: |
To counties. |
| Frequency: |
Monthly. |
| Description: |
RCW 36.17.020 provides that "One-half of the salary of each prosecuting attorney shall be paid by the state." |
| BARS Code: |
334.00.11 |
Public Facilities District Funding
| Contacts: |
For PFD License Plates
Cheryl West/DOL – (360) 664-1476
FAX: (360) 664-0659
E-mail: CWest@dol.wa.gov |
|
For PFD Rental Car, Restaurant, and Sales Tax
Tiffany Johnson/DOR – (360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
| Authority: |
RCW 82.14.360, RCW 46.16.313. |
| Distribution: |
To King County. |
| Frequency: |
Monthly. |
PFD License Plate Fees
| Description: |
Fees from special license plates issued to commemorate the construction of a baseball stadium. Funds to be used for payment of principal and interest on bonds issued to construct a baseball stadium. |
| BARS Code: |
336.00.81 |
PFD Rental Car Tax
| Description: |
A special sales and use tax on rental cars within King County to be used for the payment of principal and interest on bonds issued to construct a baseball stadium. |
| BARS Code: |
313.12.00 |
PFD Restaurant Tax
| Description: |
A special sales and use tax on food and beverages sold by restaurants, taverns, and bars within King County to be used to pay principal and interest on bonds issued to construct a baseball stadium. |
| BARS Code: |
313.11.00 |
PFD Sales Tax
| Description: |
A local King County sales tax of 0.017 percent of the selling price, credited against the state portion of the sales tax and distributed back to King County for the purpose of paying principal and interest on bonds issued to construct a baseball stadium. |
| BARS Code: |
313.13.00 |
Public Facility – Local Share
| Contact: |
Tiffany Johnson/DOR(360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
| Authority: |
RCW 82.14.048. |
| Description: |
1991 legislation allows the governing board of a public facilities district to submit an authorizing proposition to the voters to impose an additional 0.1 percent sales and use tax. Proceeds from such a tax must be used for sports or entertainment facilities. |
| BARS Code: |
313.10.00 |
Public Facility – State Share
| Contact: |
Tiffany Johnson/DOR(360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
| Authority: |
RCW 82.14.390. |
| Distribution: |
To public facility districts or counties. |
| Frequency: |
Monthly. |
| Description: |
A sales and use tax of not more than 0.033 percent for the
construction or improvement of a regional center. This is credited against the
state share of the sales and use tax. Thirty-three percent of the money
collected must be matched from other sources. |
| BARS Code: |
313.19.00 |
Public Safety Tax
| Contact: |
Tiffany Johnson/DOR(360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
| Authority: |
RCW 82.14.450. |
| Distribution: |
60% to county, 40% to cities within county on a per capita basis. |
| Frequency: |
Monthly. |
| Description: |
A voter approved sales tax of not more than 0.3 percent that is to be used for criminal justice purposes and public health and safety. Motor vehicles are excluded from the tax. |
| BARS Code: |
313.73.00 |
Public Transportation (Transportation Tax, Local)
| Contacts: |
Tiffany Johnson/DOR(360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
| Authority: |
RCW 82.14.045. |
| Distribution: |
To transit districts. |
| Frequency: |
Monthly. |
| Description: |
A tax that provides funds for the operation, maintenance or capital needs of public transportation systems. |
| BARS Code: |
313.21.00 |
PUD Privilege Tax
| Contacts: |
Jessica Griffith/DOR – (360) 570-5898
FAX: (360) 664-8438
E-mail: JessicaG@dor.wa.gov |
|
Jay Fletcher/DOR – (360) 570-5876
FAX: (360) 664-8438
E-mail: JayF@dor.wa.gov |
|
Ha Haynes/DOR – (360) 570-5879
FAX: (360) 664-8438
E-mail: HaH@dor.wa.gov |
| Authority: |
RCW 54.28.020, 54.28.025, 54.28.050, 54.28.055. |
| Distribution: |
To cities, towns, and counties. |
| Frequency: |
Annually in June with 20th-of-the-month distribution or as information is received from the Department of Revenue. |
| Description: |
This tax is imposed on Public Utility Districts that operate electric generating facilities for the privilege of engaging in the business of generating electricity within the state. |
| BARS Code: |
335.00.91 |
Real Estate Excise Tax Electronic Technology Account
| Contacts: |
Ayano Faasuamalie/DOR – (360) 725-7465
FAX: (360) 664-8552
E-mail: AyanoF@dor.wa.gov |
|
Robin Johnson/DOR – (360) 725-7454
FAX: (360) 664-8552
E-mail: RobinJ@dor.wa.gov |
| Authority: |
RCW 82.45.180 (3). |
| Distribution: |
To counties. |
| Frequency: |
Monthly, on the 20th of the month. |
| Description: |
Extra fees from the real estate excise tax as collected by the counties and
remitted to the state. 75% of the total amount is distributed equally to each
county and 25% is distributed in direct proportion to the county’s total
population. The funds are to be used for the development, implementation, and
maintenance of an electronic processing and reporting system for real estate
excise tax affidavits. |
| BARS Code: |
336.00.97 |
Real Estate Excise Tax, Local
| Contacts: |
Yen Nguyen/DOR – (360) 570-5523
FAX: (360) 586-2163
E-mail: YenN@dor.wa.gov |
|
Robin Johnson/DOR – (360) 725-7454
FAX: (360) 664-8552
E-mail: RobinJ@dor.wa.gov |
| Authority: |
RCW 82.45.180 (2). |
| Distribution: |
To cities, towns, and counties. |
| Frequency: |
Monthly. |
| Description: |
Local portion of the real estate excise tax collected by Department of Revenue. |
| BARS Code: |
317.34.00 |
Refunds to Island and San Juan Counties
| Contacts: |
Karen Skare/OST - (360) 902-8961
FAX: (360) 704-5143
E-mail: karen@tre.wa.gov |
|
Kristi Holman/DOL – (360) 664-1487
FAX: (360) 570-7025
E-mail: KHolman@dol.wa.gov |
|
Denise Carr/DOL – (360) 664-1478
FAX: (360) 570-7025
E-mail: DCarr@dol.wa.gov |
| Authority: |
RCW 46.68.080. |
| Distribution: |
To Island and San Juan counties. |
| Frequency: |
Monthly. |
| Description: |
Refunds of motor vehicle license fees and motor vehicle fuel taxes paid by residents of Island and San Juan counties. Moneys must be deposited into a road or street fund. |
| BARS Code: |
335.00.84 |
Rural Counties Sales and Use Tax
| Contacts: |
Tiffany Johnson/DOR – (360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
| Authority: |
RCW 82.14.370 |
| Distribution: |
To rural counties. |
| Frequency: |
Monthly. |
| Description: |
Eligible rural counties may impose a local sales and use tax, not to exceed 0.08 percent, which shall be credited against the state share of the sales and use tax. The money is to be used to finance public facilities. |
| BARS Code: |
313.18.00 |
Sales and Use Tax, Local
| Contacts: |
Tiffany Johnson/DOR(360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
| Authority: |
RCW 82.14.060. |
| Distribution: |
To cities, towns and counties. |
| Frequency: |
Monthly. |
| Description: |
Moneys collected by the Department of Revenue from retailers for sales and use taxes. Local governments have the option of imposing additional local taxes that are collected by the Department of Revenue and remitted back to the local governments through the distribution system. |
| BARS Code: |
313.10.00 |
Rental Car Tax
| Authority: |
RCW 82.14.049. |
| Distribution: |
To counties that have imposed the additional sales tax; currently Franklin, King, Pierce, and Spokane Counties. |
| Frequency: |
Monthly |
| Description: |
Chapter 194, Laws of 1992 provided that the legislative authority of any county may impose an additional sales and use tax upon retail car rentals at the rate of one percent. Proceeds are to be used for public sports stadium facilities or youth or amateur sport activities or facilities. |
| BARS Code: |
313.10.00 |
Sales and Use Tax Interest, Local
| Contact: |
Robin Johnson/DOR – (360) 725-7454
FAX: (360) 664-8552
E-mail: RobinJ@dor.wa.gov |
|
Ayano Faasuamalie/DOR – (360) 725-7465
FAX: (360) 664-8552
E-mail: AyanoF@dor.wa.gov |
| Authority: |
RCW 82.14.050. |
| Distribution: |
To local governments receiving local sales and use tax. |
| Frequency: |
Monthly. |
| Description: |
Amounts are allocated on the same ratio as distributions of local sales and use tax for the month of earnings. |
| BARS Code: |
361.40.00 |
School Apportionment and Grants
| Contacts: |
Julie McConnon/OSPI – (360) 725-6182
FAX: (360) 664-3683
E-mail: JODonnell@xchg19.ospi.wednet.edu |
|
Steve Shish/OSPI – (360) 753-6708
FAX: (360) 664-3683
E-mail: sshish@ospi.wednet.edu |
| Authority: |
RCW 28A.510.250. |
| Distribution: |
To universities, colleges and counties. |
| Frequency: |
Monthly. |
| Description: |
OSPI apportions to all school and educational service districts of the state the proportional share of the total annual amount due. At the same time, payments are sent to universities and colleges and transfers to certain state agencies. |
| BARS Code: |
000.00.00 |
Taylor Grazing
| Contact: |
Rich Hubbard/BLM (509) 536-1200
FAX: (509) 536-1275
E-mail: rich_hubbard@or.blm.gov |
|
Lynda Whipple/BLM (303) 236-3533
FAX: (509) 236-0685 |
| Authority: |
43 USC 315 (I). |
| Distribution: |
To counties. |
| Frequency: |
Annually, usually in December. |
| Description: |
The state portion of grazing fees that are returned to the State of Washington to be distributed back to the county of origin. |
| BARS Code: |
332.15.21 |
Tourism Promotion Areas
| Contact: |
Debbie Van Kirk/DOR – (360) 902-7140
FAX: (360) 902-7167
E-mail: debbiev@dor.wa.gov |
| Authority: |
RCW 35.101 and 67.28.1815. |
| Distribution: |
To legislative authority on whose behalf the money collected |
| Frequency: |
Monthly. |
| Description: |
A charge collected by lodging businesses to be used entirely for tourism promotion. |
| BARS Code: |
318.10.00 |
Tourism Promotion Areas Interest
| Contact: |
Ayano Faasuamalie/DOR – (360) 725-7465
FAX: (360) 664-8552
E-mail: AyanoF@dor.wa.gov |
|
Chris Vo/DOR – (360) 725-7473
FAX: (360) 664-8552
E-mail: ChrisV@dor.wa.gov |
| Authority: |
RCW 35.101 and 82.14.050. |
| Distribution: |
To legislative authority on whose behalf the money is collected |
| Frequency: |
Monthly. |
| Description: |
Amounts are allocated on the same ratio as distribution of Tourism Promotion Areas for the month of earnings. |
| BARS Code: |
318.10.00 |
Vessel Registration Fees (Boating Safety/Education)
| Contact: |
Mark Kenny/Parks – (360) 586-6593
FAX: (360) 902-0081
E-mail: Mark.Kenny@parks.wa.gov |
| Authority: |
RCW 88.02.040. |
| Distribution: |
To counties with approved boating safety programs. |
| Frequency: |
Annually, usually in January. |
| Description: |
Vessel registration fees collected in a fiscal year period in excess of $1.1 million dollars are to be allocated to counties for boating safety/education and law enforcement programs. |
| BARS Code: |
336.00.84 |
Non-Residential Vessel Fees
| Authority: |
RCW 88.02.045 |
| Description: |
Non-resident vessel owners pay an identification document fee that is distributed back to the counties of origin for boating safety/education and law enforcement programs. |
| BARS Code: |
336.00.84 |
Zoo and Parks
| Contact: |
Tiffany Johnson/DOR(360) 902-7122
FAX: (360) 902-7167
E-mail: tiffanyj@dor.wa.gov |
| Authority: |
RCW 36.29.200, 36.01.180, 82.14.400 |
| Distribution: |
To counties, currently only Pierce County. |
| Frequency: |
Monthly. |
| Distribution: |
A sales and use tax up to 0.1 percent to be used for zoo, aquarium, and wildlife preservation and display facilities. |
| BARS Code: |
313.17.00 |
|
