Local Sales and Use Tax Distributions - January & February 1997 - Public Facilities Distributions


                      PUBLIC FACILITIES DISTRIBUTIONS

                  January and February 1997 Distributions
                    For November-December 1996 Activity
------------------------------------------------------------------------
                           JANUARY           FEBRUARY     YEAR-TO DATE
AREA                 DISTRIBUTIONS      DISTRIBUTIONS     DISTRIBUTIONS
------------------------------------------------------------------------
Spokane Public
Facilities             $394,029.11        $483,990.49       $878,019.60

       State
       Admin. Fee         5,592.03           7,365.01         12,957.04
------------------------------------------------------------------------

Spokane County Public Facilities District is authorized to levy a 0.1
percent retail sales tax. The proceeds of this tax are used to fund a
sports and entertainment arena.  This is not an additional hotel/motel