Local Sales and Use Tax Distributions

November - December 1999 Distributions
for September - October 1999 Activity


Table 5

DISTRIBUTION OF LOCAL SALES/USE TAX
TO OTHER JURISDICTIONS

Taxes for Public Facility/Stadium Districts and Regional Transit Authority


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

 
Spokane County Public Facilities District (convention center)
Local sales/Use tax 0.1% $457,704.00 $504,575.39 $5,518,371.92
State administrative fee 4,619.19 5,084.95 55,646.25
 
King County Public Facilities District (professional baseball stadium)
Local sales/Use tax* 0.017%  $536,358.02 $571,723.78 $6,155,973.05
King County Public Facilities District (professional baseball stadium)
   
Local food/beverage tax** 0.5% $1,154,041.84 $1,266,213.18 $13,530,820.08
State administrative fee 11,656.99 12,790.03 136,674.95
 
King County Public Facilities District (professional football stadium)
   
Local sales/Use tax* 0.016% $504,605.74 $538,232.47 $5,758,194.58
 
Regional Transit Authority (high capacity, rapid transit system)
 
Local sales/Use tax*** 0.4% $16,769,829.31 $18,082,541.48 $191,706,696.15
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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.