Local Sales and Use Tax Distributions

January-February 1998 Distributions
for November-December Activity


Table 5

DISTRIBUTION OF LOCAL SALES/USE TAX

TO OTHER JURISDICTIONS

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Taxes for Public Facility/Stadium Districts and Regional Transit Authority
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                                                 JANUARY        FEBRUARY      YEAR TO DATE
JURISDICTION (RECEIPTS USED FOR) TAX RATE     DISTRIBUTIONS   DISTRIBUTIONS  DISTRIBUTIONS
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1.   Spokane County Public Facilities District (convention center)

     Local sales/use tax         0.1%         $386,155.99     $502,500.77     $888,656.76
     State administrative fee                    3,908.22        5,067.90        8,976.12


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

     Local sales/use tax*        0.017%       $408,231.95     $538,675.76     $946,907.71


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

     Local food/beverage tax**   0.5%         $979,755.47   $1,059,888.54   $2,039,644.01
     State administrative fee                    9,896.52       10,705.94       20,602.46


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

     Local sales/use tax*        0.016%       $383,752.24     $503,870.51     $887,622.75


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

     Local sales/use tax***      0.4%      $13,087,631.70  $16,725,835.34  $29,813,467.04


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