Local Sales and Use Tax Distributions

May-June 1999 Distributions
for March-April 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                     MAY              JUNE       YEAR TO DATE       
1. Spokane County Public Facilities District (convention center)
      Local sales/Use tax        0.1%                      $450,349.22     $470,930.09   $2,631,943.70
      State administrative fee                                4,536.04        4,766.00       26,538.11

 

2. King County Public Facilities District (professional baseball stadium)
      Local sales/Use tax*       0.017%                    $524,086.23     $493,838.27   $2,928,256.38

 

3. King County Public Facilities District (professional baseball stadium)
      Local food/beverage tax**  0.5%                    $1,120,426.69   $1,069,518.71   $6,381,757.09
      State administrative fee                               11,317.44       10,803.22       64,462.19

 

4. King County Public Facilities District (professional football stadium)
      Local sales/Use tax*       0.016%                    $492,272.61     $463,663.31   $2,751,526.80

 

5. Regional Transit Authority (high capacity, rapid transit system)
      Local sales/Use tax***     0.4%                   $16,302,074.66  $15,372,207.24  $91,761,791.11
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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.