Tax and Revenue Distribution

Local portion of the real estate excise tax collected by Dept. of Revenue

Moneys residing in the Liquor Revolving Fund 501 that have not been received for specific purpose by law. Local governments receive, in aggregate, an amount designated by the legislature in accordance with RCW 66.24.065. Three tenths of one percent is first distributed to border areas according to a formula prescribed by RCW 66.08.196. From the remaining amount available for local governments, eighty percent is distributed to cities and towns based on population and twenty percent is distributed to counties based on unincorporated population. Two percent of the total distributed to any local government must be spent on alcoholism treatment programs. Any moneys received in excess of the amount designated by the legislature for local governments is transferred by the Liquor Control Board to the general fund.

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.

Amounts are allocated on the same ratio as distributions of local leasehold tax for the month of earnings.

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.