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1 (II) Participating county within the unincorporated area of the <br />2 county and within the limits of any nonparticipating city that is <br />3 located within the county. <br />4 (d) A county may not levy the tax authorized under this section <br />5 within the limits of a participating city that levies a qualifying <br />6 local tax. <br />7 (e)(i) In order for a county or city legislative authority to <br />8 impose the tax under this section, the authority must adopt: <br />9 (A) A resolution of intent to adopt legislation to authorize the <br />10 maximum capacity of the tax in this section within six months of the <br />11 date in which this section takes effect; and <br />12 (B) Legislation to authorize the maximum capacity of the tax in <br />13 this section within one year of the date on which this section takes <br />14 effect. <br />15 (ii) Adoption of the resolution of intent and legislation <br />16 requires simple majority approval of the enacting legislative <br />17 authority. <br />18 (iii) If a county or city has not adopted a resolution of intent <br />19 in accordance with the terms of this section, the county or city may <br />20 not authorize, fix, and impose the tax. <br />21 (3) The tax imposed under this section must be deducted from the <br />22 amount of tax otherwise required to be collected or paid to the <br />23 department of revenue under chapter 82.08 or 82.12 RCW. The <br />24 department must perform the collection of such taxes on behalf of the <br />25 county or city at no cost to the county or city. <br />26 (4) By December 31, 2019, or within thirty days of a county or <br />27 city authorizing the tax under this section, whichever is later, the <br />28 department must calculate the maximum amount of tax distributions for <br />29 each county and city authorizing the tax under this section as <br />30 follows: <br />31 (a) The maximum amount for a participating county equals the <br />32 taxable retail sales within the county in state fiscal year 2019 <br />33 multiplied by the tax rate imposed under this section. If a county <br />34 imposes a tax authorized under this section after a city located in <br />35 that county has imposed the tax, the taxable retail sales within the <br />36 city in state fiscal year 2019 must be subtracted from the taxable <br />37 retail sales within the county for the calculation of the maximum <br />38 amount; and <br />p. 3 SHB 1406 <br />133 <br />