Other LanguagesThe sales tax deferral program established in RCW 82.60, providing sales and use tax deferrals to investments in “manufacturing” activities in rural counties, does not extend to the activities of Internet companies assisting customers in searching the Internet for data or information.
(1) When improvements are added to publicly owned property which has been leased to a person who would not be exempt from ad valorem property taxes if that person owned the property involved, those improvements are subject to ad valorem property taxation as personal property of the private lessee if title to the improvements resides with the private lessee until expiration of the lease. (2) Where, on the other hand, title to the improvements vest immediately upon their affixation or completion in the public lessor, such improvements are exempted by statute from ad valorem taxation and the private lessee's expenditures for the improvements are subject to the leasehold excise tax.
A county, including a county which has adopted a "home rule" charter under Article XI, § 4 (Amendment 21) of the Washington Constitution, does not have the authority, in the absence of some form of statutory authorization by the state legislature, to impose a county-wide business and occupation tax.
If a fire protection district issues non-voted, limited tax general obligation bonds, and a portion of the district is subsequently annexed by a code city, the fire protection district retains the authority to levy a tax on property in the annexed area for the purpose of repaying its existing bond obligations.
1. A municipality lacks authority to expend lodging tax revenues for the support of a tourism-related facility in which the municipality has no ownership interest. 2. A municipality may expend lodging tax revenues for the support of a tourism-related facility in which the municipality has a joint interest; the degree of support must be proportional to the extent of the municipality’s ownership interest in the facility.
Where a port district has submitted to its voters a proposal for the issuance of general obligation bonds under RCW 53.36.030, and in order to fund those bonds has, as a part of the same proposition, sought approval by the voters of an increase in the aggregate limitation upon regular property taxes above that described in RCW 84.55.010 the entire proposition must be deemed to have been defeated by the failure of at least 60% of the voters to have cast affirmative votes.
(1) The 106% limitation on regular property taxes imposed by RCW 84.55.010 does not apply to the taxes levied by a city for the maintenance of its local improvement guaranty fund under RCW 35.54.060. (2) Property taxes levied by a city for the maintenance of its local improvement guaranty fund, however, may not in any year exceed five percent of the outstanding obligations guaranteed by the fund and further may not, in any event, be in excess of a sum which is sufficient, with other sources of the fund, to pay warrants issued against the fund during the preceding fiscal year and establish a balance therein.
Under RCW 67.28.180, which authorizes the legislative body of any county or city to levy and collect a special excise tax on hotel and motel occupancies, the term "city" includes a municipal corporation of the fourth class, commonly known as a "town," organized and operating under the provisions of chapter 35.27 RCW.
In computing the income of an applicant for the retired person's property tax exemption provided for by RCW 84.36.370, all of the applicant's income from a federal civil service or railroad retirement pension is to be counted in determining his eligibility for this exemption except such pension payments as represent a return of capital or investment.
1. The term "tourist expansion" as used in RCW 67.28.210 refers to activities designed to increase tourism and tourist activity in a given geographical area. 2. RCW 67.28.210 does not generally permit counties or cities to use tax revenues generated thereunder for the production or resale of shirts containing the logo of an annual community event; however, the proviso added to the statute by Laws of 1995, Ch. 290, section 1 does permit the proceeds to be used for advertising and promotional materials, which might include promotional shirts, where the conditions set forth in the proviso are met. 3. RCW 67.28.210 governs the expenditure of revenues authorized by its language; RCW 35.21.700 is a more general statute covering expenditure by cities of other available revenues.