Chapter 82.14 - LOCAL RETAIL SALES AND USE TAXES

Section 82.14.010 - Legislative finding-Purpose
Section 82.14.020 - Definitions
Section 82.14.030 - Sales and use taxes authorized-Additional taxes authorized-Maximum rates
Section 82.14.032 - Alteration of tax rate pursuant to government service agreement
Section 82.14.034 - Alteration of county's share of city's tax receipts pursuant to government service agreement
Section 82.14.036 - Imposition or alteration of additional taxes-Referendum petition to repeal-Procedure-Exclusive method
Section 82.14.040 - County ordinance to contain credit provision
Section 82.14.045 - Sales and use taxes for public transportation systems
Section 82.14.0455 - Sales and use tax for transportation benefit districts
Section 82.14.048 - Sales and use taxes for public facilities districts-Definitions
Section 82.14.0485 - Sales and use tax for baseball stadium-Counties with population of one million or more-Deduction from tax otherwise required-"Baseball stadium" defined
Section 82.14.0486 - State contribution for baseball stadium limited
Section 82.14.049 - Sales and use tax for public sports facilities-Tax upon retail rental car rentals
Section 82.14.0494 - [Contingent expiration date] Sales and use tax for stadium and exhibition center-Deduction from tax otherwise required-Transfer and deposit of revenues
Section 82.14.050 - Administration and collection-Local sales and use tax account
Section 82.14.055 - Tax changes
Section 82.14.060 - Distributions to counties, cities, transportation authorities, public facilities districts, and transportation benefit districts-Imposition at excess rates, effect
Section 82.14.070 - Uniformity-Rule making-Model ordinance
Section 82.14.080 - Deposit of tax prior to due date-Credit against future tax or assessment-When fund designation permitted-Use of tax revenues received in connection with large construction projects
Section 82.14.090 - Payment of tax prior to taxable event-When permitted-Deposit with treasurer-Credit against future tax-When fund designation permitted
Section 82.14.212 - Transfer of funds pursuant to government service agreement
Section 82.14.215 - Apportionment and distribution-Withholding revenue for noncompliance
Section 82.14.230 - Natural or manufactured gas-Cities may impose use tax
Section 82.14.300 - Local government criminal justice assistance-Finding
Section 82.14.310 - County criminal justice assistance account-Transfers from general fund-Distributions based on crime rate and population-Limitations
Section 82.14.320 - Municipal criminal justice assistance account-Transfers from general fund-Distributions criteria and formula-Limitations
Section 82.14.330 - Municipal criminal justice assistance account-Transfers from general fund-Distributions based on crime rate, population, and innovation-Limitations
Section 82.14.340 - Additional sales and use tax for criminal justice purposes-Referendum-Expenditures
Section 82.14.350 - Sales and use tax for juvenile detention facilities and jails-Colocation
Section 82.14.360 - Special stadium sales and use taxes
Section 82.14.370 - Sales and use tax for public facilities in rural counties
Section 82.14.390 - Sales and use tax for regional centers
Section 82.14.400 - Sales and use tax for zoo, aquarium, and wildlife facilities-Authorizing proposition-Distributions
Section 82.14.410 - Sales of lodging tax rate changes
Section 82.14.415 - Sales and use tax for cities to offset municipal service costs to newly annexed areas
Section 82.14.420 - Sales and use tax for emergency communication systems and facilities
Section 82.14.430 - Sales and use tax for regional transportation investment district
Section 82.14.440 - Sales and use tax for passenger-only ferry service
Section 82.14.445 - Sales and use tax for passenger-only ferry service districts
Section 82.14.450 - Sales and use tax for counties and cities
Section 82.14.455 - Exemptions-Machinery and equipment used in generating electricity
Section 82.14.457 - Sales and use tax for digital goods-Apportionment
Section 82.14.460 - Sales and use tax for chemical dependency or mental health treatment services or therapeutic courts
Section 82.14.465 - Hospital benefit zones-Sales and use tax-Definitions
Section 82.14.470 - Hospital benefit zones-Local public sources dedicated to finance public improvements-Reporting requirements
Section 82.14.475 - [Expires 6/30/2044] Sales and use tax for the local infrastructure financing tool program
Section 82.14.480 - [Expires 1/1/2038] Sales and use tax for health sciences and services authorities
Section 82.14.485 - Sales and use taxes for regional centers
Section 82.14.490 - Sourcing-Sales and use taxes
Section 82.14.505 - Local revitalization financing-Demonstration projects
Section 82.14.510 - Sales and use tax for local revitalization financing
Section 82.14.515 - Use of sales and use tax funds-Local revitalization financing
Section 82.14.525 - Sales and use tax
Section 82.14.530 - Sales and use tax for housing and related services
Section 82.14.532 - Sales and use tax remittance-Qualifying projects-Requirements-Department to determine eligibility
Section 82.14.540 - Affordable and supportive housing-Sales and use tax
Section 82.14.545 - [Expires 7/1/2026] Mitigation payments
Section 82.14.550 - Manufacturing and warehousing job centers account
Section 82.14.820 - Warehouse and grain elevators and distribution centers-Exemption does not apply
Section 82.14.NEW - [Newly enacted section not yet numbered]