Local Sales and Use Tax Distributions

March-April 1999 Distributions
for January-February 1999 Activity

                                               Table 5

                                      DISTRIBUTION OF LOCAL SALES/USE TAX
                                          TO OTHER JURISDICTIONS

                    Taxes for Public Facility/Stadium Districts and Regional Transit Authority

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JURISDICTION (RECEIPTS USED FOR) TAX RATE                     MARCH           APRIL       YEAR TO DATE       

1. Spokane County Public Facilities District (convention center)

      Local sales/Use tax        0.1%                      $431,641.70     $356,655.30   $1,710,664.39
      State administrative fee                                4,343.78        3,599.52       17,236.07

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

      Local sales/Use tax*       0.017%                    $495,555.09     $398,893.38   $1,910,331.88

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

      Local food/beverage tax**  0.5%                    $1,118,933.89     $882,980.44   $4,191,811.69
      State administrative fee                               11,302.36        8,918.99       42,341.53

4. King County Public Facilities District (professional football stadium)

      Local sales/Use tax*       0.016%                    $465,553.99     $375,106.18   $1,795,590.88

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

      Local sales/Use tax***     0.4%                   $15,735,098.32  $12,086,775.62  $60,087,509.21
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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.