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1 <br />2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />28 <br />29 <br />30 <br />31 <br />32 <br />33 <br />34 <br />35 <br />36 <br />37 <br />38 <br />(II) Participating county within the unincorporated area of the <br />county and within the limits of any nonparticipating city that is <br />located within the county. <br />(d) A county may not levy the tax authorized under this section <br />within the limits of a participating city that levies a qualifying <br />local tax. <br />(e)(i) In order for a county or city legislative authority to <br />impose the tax under this section, the authority must adopt: <br />(A) A resolution of intent to adopt legislation to authorize the <br />maximum capacity of the tax in this section within six months of the <br />date in which this section takes effect; and <br />(B) Legislation to authorize the maximum capacity of the tax in <br />this section within one year of the date on which this section takes <br />effect. <br />(ii) Adoption of the resolution of intent and legislation <br />requires simple majority approval of the enacting legislative <br />authority. <br />(iii) If a county or city has not adopted a resolution of intent <br />in accordance with the terms of this section, the county or city may <br />not authorize, fix, and impose the tax. <br />(3) The tax imposed under this section must be deducted from the <br />amount of tax otherwise required to be collected or paid to the <br />department of revenue under chapter 82.08 or 82.12 RCW. The <br />department must perform the collection of such taxes on behalf of the <br />county or city at no cost to the county or city. <br />(4) By December 31, 2019, or within thirty days of a county or <br />city authorizing the tax under this section, whichever is later, the <br />department must calculate the maximum amount of tax distributions for <br />each county and city authorizing the tax under this section as <br />follows: <br />(a) The maximum amount for a participating county equals the <br />taxable retail sales within the county in state fiscal year 2019 <br />multiplied by the tax rate imposed under this section. If a county <br />imposes a tax authorized under this section after a city located in <br />that county has imposed the tax, the taxable retail sales within the <br />city in state fiscal year 2019 must be subtracted from the taxable <br />retail sales within the county for the calculation of the maximum <br />amount; and <br />p. 3 SHB 1406 <br />45 <br />