Tax and Revenue Distribution

A sales tax of 0.1 approved by voters to fund juvenile detention facilities and jails.

Monies collected by the Department of Revenue are remitted back to local governments through the Washington State Treasurers’ office Distribution system.

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.

Amounts to be distributed to counties are allocated based on the same formula as the criminal justice assistance distribution.

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.