On October 1, 2011, taxes imposed to pay the construction bonds for Safeco Field expired. The taxes were the:

• King County food and beverage tax (0.5%)
• King County special car rental tax (2%)

Businesses that collected either of these taxes were required to:

• Stop collecting the tax October 1, 2011
• Remit the collected taxes on the first tax return due after October 1, 2011.

Businesses that collected the King County food and beverage tax after September 30, 2011, and have not remitted it to the state must do so on their next return as over-collected sales tax. Questions should be directed to 1-800-647-7706.

For tax periods that begin on or after October 1, 2011, the excise tax returns and the rental car tax addendum have been updated to reflect these changes.

More information

News release

Special notices

• Food and beverage tax
• Retail car rental tax

Laws

• RCW 82.14.360 (Food & beverage, car rental tax)
• RCW 82.14.0485 (Baseball stadium tax credit)

Original legislation

• 2ESSB 6049 (Chapter 14, Laws of 1995)