Revenue distribution information for cities, counties, tribes, and institutions of higher education in the state of Washington
Regional Transit Authority Sales & Use Tax Offset Fee
The Puget Sound taxpayer accountability account is created in the state treasury. Moneys in the account may be spent only after appropriation. Expenditures from the account may only be used for distribution to counties where a portion of the county is within the boundaries of a regional transit authority that includes a county with a population of one million five hundred thousand or more. Counties may use distributions from the account only to improve educational outcomes in early learning, K-12, and higher education including, but not limited to, for facilities and programs for children and youth that are low-income, homeless, or in foster care, or other vulnerable populations; and for the purposes in subsection (2) of this section. Counties receiving distributions under this section must track all expenditures and uses of the funds. To the greatest extent practicable, the expenditures of the counties must follow the requirements of any transportation subarea equity element used by the regional transit authority. (2) Counties may use distributions under this section to start endowments to provide support for improving educational outcomes in early learning, K-12, and higher education.
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High Capacity Transportation - Sales
Collections of sales and use tax on taxable items within the regional transit authority are distributed to the RTA. The tax is limited to a maximum of one percent of the purchase price or
0.9 percent of the purchase price if 0.1 percent sales tax for criminal justice has been imposed in the county
High Capacity Transportation - Rental Cars
Collections of motor vehicle excise tax on all vehicles within the regional transit authority (RTA) are distributed to the RTA to be used solely to provide high-capacity transportation service. Also, a tax not to exceed 2.172 percent upon retail car rentals may be collected for high capacity transportation services.
High Capacity Transportation - MVET
Collections of motor vehicle excise tax on all vehicles within the regional transit authority (RTA) are distributed to the RTA to be used solely to provide high-capacity transportation service.
Public Facilities District Local Share
1991 legislation allows the governing board of a public facilities district to submit an authorizing proposition to the voters to impose an additional 0.2 percent sales and use tax. Proceeds from such a tax must be used for sports or entertainment facilities.