Local Sales and Use Tax Distributions

January - February 2000 Distributions
for November - December 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

JANUARY

FEBRUARY

YEAR TO DATE


1.   Spokane County Public Facilities District (convention center)

Local sales/use tax

0.1%

$431,087.16

$571,085.07

$1,002,172.23

State administrative fee

4,339.90

5,749.95

10,089.85

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

Local sales/use tax*

0.017%

$479,640.02

$692,223.09

$1,171,863.11

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

Local food/beverage tax**

0.5%

$1,038,984.93

$1,303,029.58

$2,342,014.51

State administrative fee

10,494.80

13,161.91

23,656.71

4.   King County Public Stadium Authority (professional football stadium)

Local sales/use tax*

0.016%

$451,911.79

$650,832.33

$1,102,744.12

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

Local sales/use tax***

0.4%

$14,888,521.75

$21,695,616.78

$36,584,138.53


*      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.