97 chapters · 1,831 sections in this title.
RCW 36.38.010 Taxes authorized—Exception as to schools.
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(1) Any county may by ordinance enacted by its county legislative authority, levy and fix a tax of not more than one cent on twenty cents or fraction thereof to be paid for county purposes by persons who pay an admission charge to any place, including a tax on persons who are adm…
RCW 36.38.020 Optional provisions in ordinance.
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In addition to the provisions levying and fixing the amount of tax, the ordinance may contain any or all of the following provisions:(1) A provision defining the words and terms used therein;(2) A provision requiring the price (exclusive of the tax to be paid by the person paying…
RCW 36.38.030 Form of ordinance.
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The ordinance levying and fixing the tax shall be headed by a title expressing the subject thereof, and the style of the ordinance shall be: "Be it ordained by the Board of County Commissioners of . . . . . . County, State of Washington." The ordinance shall be enacted by a major…
RCW 36.38.040 Vehicle parking charges tax—Parking facility at stadium and exhibition center—Use of revenues before and after issuance of bonds.
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The legislative authority of a county that has created a public stadium authority to develop a stadium and exhibition center under RCW 36.102.050 may levy and fix a tax on any vehicle parking charges imposed at any parking facility that is part of a stadium and exhibition center,…