Local Sales and Use Tax Distributions

November-December 1998 Distributions
for September-October 1998 Activity


Table 5

DISTRIBUTION OF LOCAL SALES/USE TAX

TO OTHER JURISDICTIONS

Taxes for Public Facility/Stadium Districts and Regional Transit Authority

_______________________________________________________________________________________________________________

                                                        NOVEMBER             DECEMBER         YEAR TO DATE
JURISDICTION (RECEIPTS USED FOR)       TAX RATE       DISTRIBUTIONS        DISTRIBUTIONS      DISTRIBUTIONS
_______________________________________________________________________________________________________________


1.	Spokane County Public Facilities District (convention center)

               Local sales/use tax        0.1%        $423,224.59           $503,370.08        $5,220,153.47
               State administrative fee                  4,258.40              5,067.31            52,614.69



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

		Local sales/use tax*     0.017%       $493,504.02           $516,598.53        $5,661,823.44



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

		Local food/beverage tax**   0.5%    $1,095,161.20         $1,113,942.15       $12,671,067.77
		State administrative fee                11,062.23             11,251.94           127,990.58



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

		Local sales/use tax*        0.016%    $464,762.37           $487,091.74        $5,291,742.81



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

		Local sales/use tax***      0.4%    $15,748,232.24       $16,409,985.80      $178,184,669.56

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   *   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.