Tax and Revenue Distribution

Cities may levy a sales and use tax to fund costs associated with chemical dependency or mental
health treatment programs or services

Amounts are allocated on the same ratio as distributions of federal forest moneys.

Sales tax rates in Washington are destination-based, however prior to July 1, 2008, they were origin-based. This change shifted local sales tax revenues among local jurisdictions, resulting in some jurisdictions gaining revenue and others losing revenue. The distribution from the manufacturing and warehousing job centers account is the reinstated mitigation payments of the funds appropriated by the Legislature to qualified local taxing districts to offset the net revenue losses as a result of the change to destination-based sales tax.

Subject to Appropriations, a distribution of funds yearly to the Confederated Tribes of the Colville Reservation and The Spokane Tribe of Indians.

The State Treasurer May not distribute monies from the Columbia River Water Delivery Account to a tribe pursuant to this section unless the director of ecology has certified in writing to the state treasurer and the legislature that the agreement with the tribes is still in effect.

The LRF program authorizes cities, towns, counties and port districts to create a revitalization area. The local government imposes a local sales and use tax that is credited against the state sales and use tax to help finance local public improvements within the revitalization area.