Information for local governments

• Local Sales and Use Tax
• Tax Simplification Project
• Streamlined Sales Tax (Destination-based Sales Tax)
• Funding Programs for Local Governments
• Governmental Accounting Standards Board (GASB)
  Property Tax
• Other Taxes
• Tools
• DOR Facilitated Studies of Local Interest
• Tax Legislation
• Laws & Agency Rules
• Protecting Confidential Tax Information
• Other DOR Resources
• Contact DOR
• External Links

Local Sales and Use Tax

• Local sales and use tax rates
• Lodging tax rates
• Local tax rate change notices

Tax Simplification Project

• Report to the Governor

Streamlined Sales Tax (Destination-based Sales Tax)

• General information
• History of mitigation payments
• Mitigation for local governments
• Destination-based sales tax publications
• How to read the mitigation detail files
• Fiscal Year 2012 and Fiscal Year 2013 - 3.4 Percent Reduction (pdf)

Funding Programs for Local Governments

• City and County Distributions “6050 Distributions”
• Tax Increment Financing in Washington (pdf)
• Hospital Benefit Zone Report (pdf)
• Local Revitalization Financing (LRF)
• List of LIFT, LRF, and HBZ Programs (pdf)
• Annexation Services Tax (pdf)
• Local Infrastructure Project Area (LIPA) Financing

Governmental Accounting Standards Board (GASB)

GASB Statement No. 77
 

Property Tax

• Impact of a negative Implicit Price Deflator (IPD)
• Determining the Limit Factor for Increases in Property Tax Levies
• Road Levy Shifts
• How the 1% Property Tax Limit Works
• Property Tax Calendar
• Resolution/Ordinance Procedures for Increasing Property Tax Revenue
• Ballot Measure Requirements
• Property tax publications and forms

Other Taxes

• Forest excise tax
• Leasehold excise tax
• Real estate excise tax

Tools

• Create a Report tool - Get economic or tax data about your municipality
• Business Lookup Tool
• Tax Rate Lookup Tool (GIS)
• Data Resources for Revenue Forecasters (pdf)
• How to Estimate the Impact of State Sales Tax Legislation (pdf)

DOR Facilitated Studies of Local Interest

• Local B&O Tax Apportionment Task Force Report
• Municipal B&O Tax Study
• Streamlined Sales Tax Sourcing
  • 2003
  • 2004
  • Appendix 2004
  • Sourcing Impacts 2009-2013

Tax Legislation

• Summary of Tax Legislation

Laws & Agency Rules

• RCWs
• WACs
• ETAs
• WTDs

Protecting Confidential Tax Information

• Notice Regarding Confidential Local Sales Tax Information (pdf)
• Training Presentation (pdf)

Other DOR Resources

• Instructions for Accessing Local Reports via SFT (pdf)
• Rule Making Activities
• Statistics & Reports
  • 2012 NAICS code changes
• Publications
• Interest rates (pdf)
• ListServ
• Forms
• Strategic Business Plan
• Special Notices
  • City-imposed Municipal Utility Taxes are Part of Gross Income
• Tax Topics
  • Parking Fees
  • Paper Bag Fees

Contact DOR

• Secure Messaging
• E-mail
• Phone
• Mailing Addresses
• DOR Locations
• DOR Organizational Chart
• Send Suggestions for Local Government Web Page

External Links

• USPS ZIP + 4 lookup
• NAICS & SIC tables
• Labor & Industries contractors database
• Search for a business by address using Business Licensing Service's License Query System
• List of City B&O Taxes (pdf)
• Business license information for cities and towns
• Municipal Research and Services Center of Washington (MRSC)
• Select City and County Associations
  • Association of Washington Cities (AWC)
  • Washington State Association of Counties (WSAC)
  • Washington State Association of County Assessors (WSACA)
  • Washington Association of County Officials (WACO)
  • Washington Association of County Treasurers (WSACT)
  • Washington Finance Officers Association (WFOA)
• Select Washington State Agencies
  • Economic and Revenue Forecast Council
  • Employment Security Department
  • Department of Licensing
  • Department of Commerce
  • Department of Labor and Industries
• Access Washington (with list of all state agencies)
• Washington State Legislature