Local Sales and Use Tax Distributions

July-August 1999 Distributions
for May-June 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                     JULY             AUGUST     YEAR TO DATE       
1. Spokane County Public Facilities District (convention center)
      Local sales/Use tax        0.1%                      $434,537.19     $504,131.64   $3,570,612.53
      State administrative fee                                4,380.65        5,082.24       36,001.00

 

2. King County Public Facilities District (professional baseball stadium)
      Local sales/Use tax*       0.017%                    $467,440.76     $581,525.74   $3,977,222.88

 

3. King County Public Facilities District (professional baseball stadium)
      Local food/beverage tax**  0.5%                    $1,147,844.41   $1,174,300.32   $8,703,901.82
      State administrative fee                               11,594.39       11,861.62       87,918.20

 

4. King County Public Facilities District (professional football stadium)
      Local sales/Use tax*       0.016%                    $439,501.73     $514,573.55   $3,705,602.08

 

5. Regional Transit Authority (high capacity, rapid transit system)
      Local sales/Use tax***     0.4%                   $14,563,909.10  $17,234,426.35 $123,560,126.56
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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.