Local Sales and Use Tax Distributions

May-June 1997 Distributions
for March-April Activity


Table 5
DISTRIBUTIONS OF LOCAL SALES/USE TAX
TO OTHER JURISDICTIONS

Taxes for Public Facility/Stadium Districts and Regional Transit
Authority

_______________________________________________________________________________________
                                             MAY             JUNE         YEAR TO DATE
JURISDICTION                 TAX RATE   DISTRIBUTIONS   DISTRIBUTIONS    DISTRIBUTIONS
_______________________________________________________________________________________

1. Spokane County Public Facilities District (convention center)
 
   Local sales/use tax        0.1%      $400,280.60      $430,758.78     $2,428,120.71
   State administrative fee                6,089.32         6,543.17         36,521.49

2. King County Public Facilities District (professional baseball stadium)

   Local sales/use tax*     0.017%      $430,982.96      $431,309.39     $2,492,735.77

3. King County Public Facilities District (professional baseball stadium)

   Local food/beverage tax**  0.5%      $966,306.31      $946,722.20     $5,485,612.11
   State administrative fee               14,715.32        14,417.09         83,537.24

4. King County Public Stadium Authority (professional football stadium)

   Local sales/use tax*     0.016% 

5. Regional Transit Authority (high capacity, rapid transit system)

   Local sales/use tax***     0.4%        $6,278.98   $11,541,046.69    $11,547,325.67
______________________________________________________________________________________

*   Tax is credited against state sales/use tax, so the burden is shifted
    to the state general fund.  
**  Tax applies only to sales of food and beverages, alcoholic and
    otherwise, for consumption on-premises 
    by restaurants, bars and taverns throughout King County.  
*** Tax generally applies within the metropolitan areas of King,
    Pierce and Snohomish counties.