Federal revenue received from the Department of Housing and Urban Development to help expand the supply of affordable housing for persons of low and moderate income. Taxable Amount: Optional: To calculate sales and use tax only. (RCW 82.14.320/330), Transfers from the General Fund to the Criminal Justice Treatment Account (Account 05C). Click here for a larger sales tax map, or here for a sales tax table.. (RCWs 46.68.260 and 82.14.320.). Premium associated with the issuance of refunding bonds. Amounts levied on individuals, organizations, and businesses by the State Legislature for the purpose of funding state services. Upon retirement, these accumulated contributions are transferred into the larger benefit reserves pool of the same plan to initiate the monthly pension benefit payment process.
reserved. Examples include charges for administering local tax collection, fees for processing applications, fees for administrative hearings, and charges for equipment repair. Washington has a 6.5% statewide sales tax rate, but also has 216 local tax jurisdictions (including cities, towns, counties, and special districts) that collect an average local sales tax of 2.231% on top of the state tax. LOCAL. (RCW 82.08.150), Surcharge levied in addition to the liquor sales tax on the selling price of spirits in their original packaging. Amounts due to state in the form of penalties and interest for late reporting, filing or payment of funds due the state. Original Issue Discount - Refunding Bonds. Interest earned unrelated to investing activities. (chapter 82.45 RCW), Regulatory fees charged to utility companies. at We do (RCW 66.24.210), Tax levied on producers, processors and retailers on the wholesale and retail selling price of marijuana, useable marijuana and marijuana-infused products. Certification and license application and renewal fees collected for various veterinarian health care professionals. Revenue Guide for Washington Cities and Towns NOVEMBER 2020 IV Contents Introduction 1 How to Use this Document 2 A Brief History of Local Taxing Power in Washington 3 Key Considerations for Evaluating Revenue Sources 5 Key Considerations for Voted Revenue Sources 6 Key Deadlines for Voted Property Taxes and Sales Taxes 8 Property Taxes 9 What is a Budget-Based Property Tax? Washington Revenue Code results have been found in the last 90 Federal revenue received from the Department of Transportation to fund highway planning and construction programs. (chapter 82.16 RCW), Tax levied on electric generating facilities of public utilities districts for the privilege of operating in Washington. Generally, equity transfers in and out (Revenue Source Codes 0678 and 0679) must net to zero at the agency level. Revenue that the state receives from individuals, organizations, businesses and other governments for goods and services in conjunction with state- sponsored programs. More Offers Of Store ››, Our roundup of the best webgis.dor.wa.gov deals (chapter 46.82 RCW), Licenses and fees collected from businesses selling building construction related services of the construction trades as contractors and sub-contractors. (chapter 54.28 RCW), Distributions of revenue to counties to pay for one-half of the salaries of prosecuting attorneys. Other taxes imposed on non-governmental entities are nonexchange in nature. All other licenses, permits and fees collected without specific revenue source coding assigned to them. other revenue: 9499-81: students: 9499-82: faculty and staff: 9499-84: individuals other than students, faculty and staff: 9499-87: business concerns: 9499-95: miscellaneous private sources: 9499-96: foreign governments: 9499-99: miscellaneous sources : 95xx: university of washington medical center (uwmc) 9505-84: uwmc salary/benefits recovery. Transfers from the Multimodal Transportation Account (Account 218) to the General Fund. (chapters 18.53 and 81.54 RCW), Certification and license application and renewal fees collected for pharmacy health care professionals. (RCW 50A.04.115), Amounts received from the sales of lottery tickets. (chapter 80.24 RCW), Fees collected to license and regulate persons or businesses engaged in negotiating, buying, selling or leasing real estate on behalf of others. COPs are sold at a premium when the stated interest rate is more than the market rate of interest for similar securities when the debt is sold. Amounts collected as penalties for an offense or breach of contract. (RCWs 82.12.022 and 82.14.230), Credits allowed to offset the brokered natural gas tax liability. Note this correlates to current refundings, advanced refundings utilize 5930000 codes. (RCWs 72.11.040 and 9.94A.780). Amounts received for which the correct coding is pending determination. (2SSB 5622), Clean Alternative Fuel Commercial Vehicle Tax Credit Transfer. Property includes land, buildings, equipment, salvage, intangible property (such as, right-of-ways and royalties), sand and gravel, and nursery seedlings. This means that, depending on your location within Washington, the total tax you pay can be significantly higher than the 6.5% state sales tax. Fees collected for timeshare registrations and salespersons. Certification and license application and renewal fees collected for oculist health care professionals. (RCW 43.79.460) (OFM Only). The WAC codifies the regulations and arranges them by subject or agency.. Business and occupation tax. 2005 Washington Revised Code RCW 82.26.020: Tax imposed — Deposit of tax revenue. Washington State Gambling Revenue, gambling jersey city, slots san luis, nfc poker chips Contributions received from the General Fund to support state administered pension plans. Refunding COPs are sold at a premium when the stated interest rate on the COPs is more than the market rate of interest for similar securities when the COPs are sold. The best way to update deals from an online store is to visit their homepage regularly. (RCW 43.06.465), Tax levied on the first taxable event (sale, use, consumption, handling, possession or distribution of cigarettes) within Washington. Amounts received by the Department of Revenue as unclaimed property under the Uniform Unclaimed Property Act. Rental taxes received by an agency pending remittance to the Department of Revenue. (chapter 70.95B RCW). Part 1 Investment earnings may also be coded by specific type for example dividend income (Revenue Source Code 0411), and capital gains and losses (Revenue Source Code 0413). Reimbursement for unemployment benefits paid in-lieu of taxes of received from state agencies. (RCW 67.70.230), Amounts received by the Liquor and Cannabis Board and distributed to various funds as prescribed by law. (chapters 70.95E, 70.105, and 43.200 RCW), Certification and license application and renewal fees collected for acupuncture health care professionals. It is a collection of Session Laws (enacted by the Legislature, and signed by the Governor, or enacted via the initiative process), arranged by topic, with … (RCW 63.29.230), Transfers from the General Fund to the Flood Control Assistance Account (Account 02P). (chapter 82.19 RCW). Not Parent Approved is a card game for families, inspired by the adult card game &, From the beginning of time until today, people always made and used jewelry as a way of showing social status and importance, belonging to a certain family, tribe, or specific group. 82.80: Local option transportation taxes. Receipt of cash/vendor credit for the recovery of an expenditure/expense charged to a prior period. (RCW 50.24.010), Premiums paid by Washington employers and employees for workers' compensation insurance. Fees collected for filing, recording, registering, or archiving instruments or documents that (1) have or serve a legal or official function or (2) do not include a license or permit being issued. 9507-84 Search by address, zip plus four, or use the map to find the rate for a specific location. of up Employee contributions are accumulated in the member reserves of the plan to which the employee belongs, until retirement or withdrawal. Used to record revenue from examination fees, annual license assessments, and annual assessment on business volume and licensing application fees. CouponXOO tracks coupons codes from online merchants to help consumers save Sec. (chapters 82.21 RCW and 82.23B RCW), Tax levied on each gallon of motor vehicle fuel delivered from a terminal rack in Washington. Assessment fees billed to credit unions licensed in Washington. 2009 Washington Code Title 82 - Excise taxes RCW Dispositions 82.01 - Department of revenue Sections 82.01.010 Commission created — Terms — Vacancies — Office location. It can also include revenues received in payment of private/local purchases of goods and services; private/local contributions toward supported expenditures; and revenues associated with expenditures that are fully reimbursed by the private/local sources. Gains and losses resulting when the value of an investment asset, for example stocks, bonds, mutual funds, or real estate, is more or less than its carrying cost (book value). Includes gasoline and other inflammable gas or liquids used to propel motor vehicles (excludes special fuels such as diesel and propane). More Offers Of Store ››, 274 People Used (chapter 18.55 RCW), Fees for forest practice applications collected from landowners and timber companies, and county forest practice fees for moratorium recording. The gain or loss on the sale or disposal of a capital asset in a proprietary type account. This means you pay taxes on the total amount of revenue you pull in for your business, whether you make a profit or not. Underwriters Discount / Costs of Issuance – Refunding COPs. (Note: Charges to private/local expenditure authority are required to be supported by private/local revenues.). Recoveries of Current Expenditure Authority Expenditures. Certification and license application and renewal fees collected for psychologist health care professionals. Income to shareholders derived from a division of a company’s profits. means that every 16, a new Quick Links: Click on one of the links below to find: Revenue Class Codes (9XXX - the type of revenue) and; Revenue Source Codes (XX - who is paying us) that may be used with each Class Code. 2005 Washington Revised Code RCW 39.102.090: Revenue development area creation — Ordinance — Hearing and delivery requirements. (RCW 82.14B.030), Tax levied on the selling price of spirits in their original packaging on a per liter basis. The increase or decrease of non-cash changes in the fair value of investments. (chapter 82.16 RCW), Tax levied on the gross income derived from operation of public and privately owned utilities including the general categories of transportation, communications, and the supply of energy and water. Revenue received by the Energy Facility Site Evaluation Council for the evaluation, licensing and monitoring of major energy facilities in Washington. Prior: 1957 c 127 § 1; 1927 c 280 § 1; RRS § 11087. of interest at the merchant website before making a purchase. (chapter 18.96 RCW), Fees collected to license the manufacture, transportation, display and sale of fireworks. Tax levied on the stumpage value of timber harvested for sale, commercial or industrial use. (chapter 18.11 RCW). (RCW 69.50.325), Licenses and fees collected from individuals performing as electricians in the installing of electrical components in the building and construction industry. 82.74: Tax deferrals for fruit and vegetable businesses. The Revised Code of Washington (RCW) is the compilation of all permanent laws now in force. Federal revenue received from the Department of Justice to support criminal justice and victims of crime programs. Fees collected that are dedicated to the support of specific courses or activities. That way we can continue to serve you these lovely pages. The state receives a percentage of the receipts of a cigarette tax levied by the tribe. Distributions of other taxes and liquor profits to local governments. (RCW 67.70.240(5)), Student Achievement Account Transfer – Lottery Revenues, Education Construction Account Transfer – Lottery Revenues, Transfers of lottery revenues from the Shared Game Lottery Account (Account 433) to the General Fund. 0535: Energy Facility Application and Monitoring Fees. See Washington Code 39.84.020; Financing document: means a lease, sublease, installment sale agreement, conditional sale agreement, loan agreement, mortgage, deed of trust guaranty agreement, or other agreement for the purpose of providing funds to pay or secure debt service on revenue bonds. Legislatively established tuition covers operating, building, and student and activity fees. (chapter 82.04 RCW), Credits allowed to offset business and occupation tax liability. Amount of the total par or face value of refunding COPs. (chapter 84.33 RCW).