Revenue distribution information for cities, counties, tribes, and institutions of higher education in the state of Washington
City-County Assistance
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.
Business Licensing Service
Process through which businesses can submit a business license application, consolidating all information necessary for the issuance of business licenses. Businesses remit all moneys to the Department of Revenue, which then distributes the funds out to the various regulating agencies and municipalities. Amounts owed to the local governments are distributed on a regular basis.
Brokered Natural Gas
This use tax is collected by the Department of Revenue.
Beer Tax
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.
Annexation Tax State Share
An additional tax imposed by selected cities to provide, maintain, and operate municipal services for the annexation area.