Statutes > Washington Statutes > Title 82 - Excise taxes > 82.14 - Local retail sales and use taxes. > 82.14.049 - Sales and use tax for public sports facilities -- Tax upon retail rental car rentals.

82.14.049 - Sales and use tax for public sports facilities -- Tax upon retail rental car rentals.

Sales and use tax for public sports facilities — Tax upon retail rental car rentals.

The legislative authority of any county may impose a sales and use tax, in addition to the tax authorized by RCW 82.14.030, upon retail car rentals within the county that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of tax shall be one percent of the selling price in the case of a sales tax or rental value of the vehicle in the case of a use tax. Proceeds of the tax shall not be used to subsidize any professional sports team and shall be used solely for the following purposes:

     (1) Acquiring, constructing, maintaining, or operating public sports stadium facilities;

     (2) Engineering, planning, financial, legal, or professional services incidental to public sports stadium facilities;

     (3) Youth or amateur sport activities or facilities; or

     (4) Debt or refinancing debt issued for the purposes of subsection (1) of this section.

     At least seventy-five percent of the tax imposed under this section shall be used for the purposes of subsections (1), (2), and (4) of this section. In a county of one million or more, at least seventy-five percent of the tax imposed under this section shall be used to retire the debt on the stadium under RCW 67.28.180(2)(b)(ii), until that debt is fully retired.

[2008 c 264 § 4; 1997 c 220 § 502 (Referendum Bill No. 48, approved June 17, 1997); 1992 c 194 § 3.]

Notes: Findings -- Intent -- Effective date -- 2008 c 264: See notes following RCW 67.28.180.

Referendum -- Other legislation limited -- Legislators' personal intent not indicated -- Reimbursements for election -- Voters' pamphlet, election requirements -- 1997 c 220: See RCW 36.102.800 through 36.102.803.

Part headings not law -- Severability -- 1997 c 220: See RCW 36.102.900 and 36.102.901.

Legislative intent -- 1992 c 194: See note following RCW 82.08.020.

Effective dates -- 1992 c 194: See note following RCW 46.04.466.