Local Sales and Use Tax Distributions

March-April 1998 Distributions
for January-February Activity


Table 5

DISTRIBUTION OF LOCAL SALES/USE TAX

TO OTHER JURISDICTIONS

Taxes for Public Facility/Stadium Districts and Regional Transit Authority

_____________________________________________________________________________________________________________
                                                          MARCH               APRIL           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%	        $403,901.20	    $349,647.95	      $1,642,205.91
	    State administrative fee		           4,053.24	       3,527.77           16,557.13

2.	King County Public Facilities District (professional baseball stadium)
	    Local sales/use tax*         0.017%	        $439,021.05	    $396,054.00	      $1,781,982.76

3.	King County Public Facilities District (professional baseball stadium)
	    Local food/beverage tax**    0.5%	        $985,693.66	    $960,648.97	      $3,985,986.64
	    State administrative fee		           9,956.50	       9,703.53     	  40,262.49

4.	King County Public Stadium Authority (professional football stadium)
	    Local sales/use tax*         0.016%	        $410,339.77	     $370,636.80      $1,668,599.32

5.	Regional Transit Authority (high capacity, rapid transit system)
	    Local sales/use tax***	 0.4%	     $13,688,191.07	  $12,492,348.22     $55,994,006.33

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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.