LOCAL TAX DISTRIBUTIONS JANUARY-FEBRUARY 2000 Table 5

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.


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.