Local Sales and Use Tax

• Local sales and use tax rates
• Lodging tax rates
• Local tax rate change notices

Tax Simplification Project

• Report to the Governor

Streamlined Sales Tax (Destination-based Sales Tax)

• General information
• History of mitigation payments
• Mitigation for local governments
• Destination-based sales tax publications
• How to read the mitigation detail files

Funding programs for local governments

• City and County Distributions “6050 Distributions”
• Tax Increment Financing in Washington (pdf)
• Hospital Benefit Zone Report
  • 2010
  • 2009
• Local Revitalization Financing (LRF)
• List of LIFT, LRF, and HBZ Programs (pdf)
• Annexation Services Tax (pdf)
• Local Infrastructure Project Area (LIPA) Financing

Property Tax

• Impact of a negative Implicit Price Deflator (IPD)
• Determining the Limit Factor for Increases in Property Tax Levies
• Road Levy Shifts
• How the 1% Property Tax Limit Works
• Property Tax Calendar
• Resolution/Ordinance Procedures for Increasing Property Tax Revenue
• Ballot Measure Requirements
• Property tax publications and forms

Other taxes

• Forest excise tax
• Leasehold excise tax
• Real estate excise tax

Tools

• Create a Report tool - Get economic or tax data about your municipality
• Business Records Database
• Tax Rate Lookup Tool (GIS)
• Questions & Answers database
• Data Resources for Revenue Forecasters (pdf)
• How to Estimate the Impact of State Sales Tax Legislation (pdf)

DOR Facilitated Studies of Local Interest

• Municipal B&O Tax Study
• Streamlined Sales Tax Sourcing
• 2003
• 2004
• Appendix 2004
• Sourcing Impacts 2009-2013

Tax Legislation

• Summary of Tax Legislation
  • 2010
  • 2009  
• New Legislation

Laws & Agency Rules

• RCWs
• WACs
• ETAs
• WTDs

Protecting Confidential Tax Information

• Notice Regarding Confidential Local Sales Tax Information (pdf)
• Training Presentation (.pps powerpoint)

Other DOR Resources

• Instructions for Accessing Local Reports via SFT (pdf)
• Rule Making Activities
• Statistics & Reports
• Publications
• Interest rates (pdf)
• ListServ
• Forms
• Strategic Business Plan
• Special Notices
  • City-imposed Municipal Utility Taxes are Part of Gross Income

Contact DOR

• Secure Messaging
• E-mail
• Phone
• Mailing Addresses
• DOR Locations
• DOR Organizational Chart
• Send Suggestions for Local Government Web Page

External Links

• USPS ZIP + 4 lookup
• NAICS & SIC tables
• Labor & Industries contractors database
• Search for a business by address using Department of Licensing's License Query System
• List of City B&O Taxes
• Business license information for cities and towns
• Municipal Research and Services Center of Washington (MRSC)
  
• Select City and County Associations
  • Association of Washington Cities (AWC)
  • Washington State Association of Counties (WSAC)
  • Washington State Association of County Assessors (WSACA)
  • Washington Association of County Officials (WACO)
  • Washington Association of County Treasurers (WSACT)
  • Washington Finance Officers Association (WFOA)
    
• Select Washington State Agencies
  • Economic and Revenue Forecast Council
  • Employment Security Department
  • Department of Licensing
  • Department of Commerce
  • Department of Labor and Industries
    
• Access Washington (with list of all state agencies)
  
• Washington State Legislature

Meetings

Next Local Government Partnership meeting

Oct 03, 2011 partnership meeting powerpoint presentation

Local government partnership

Past meeting information

Send suggestions for future meetings

Send suggestions for local government web page

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