Local public safety tax on vehicles

From the 2024 DOR Tax Exemption Study

PDF RCW 82.14.048 Sales and use taxes for public facilities districts — Definitions. (1) The following definitions apply throughout this section unless the context clearly requires otherwise. (a) "Distressed public facilities district" means a public facilities district that has defaulted on bond anticipation notes or bonds in excess of forty million dollars on or before April 1, 2012; and (b) "Anchor jurisdiction" means a city that has entered into an agreement to form a public facilities district under RCW 35.57.010 (1)(c) that constitutes a distressed public facilities district under this chapter and in which the largest asset of such public facilities district is located. (2)(a) The governing board of a public facilities district under chapter 36.100 or 35.57 RCW may submit an authorizing proposition to the voters of the district, and if the proposition is approved by a majority of persons voting, impose a sales and use tax in accordance with the terms of this chapter. (b) In addition to the tax authorized pursuant to (a) of this subsection and in addition to any other authority conferred by law, the legislative authority of an anchor jurisdiction may impose a sales and use tax