Title 54 — Title 54 PUBLIC UTILITY DISTRICTS
13 chapters · 167 sections in this title.
RCW 54.28.010 Definitions.
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As used in this chapter:(1) "Operating property" means all of the property utilized by a public utility district in the operation of a plant or system for the generation, transmission, or distribution of electric energy for sale;(2) "Taxing districts" means counties, cities, town…
RCW 54.28.011 "Gross revenue" defined.
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"Gross revenue" means the amount received from the sale of electric energy, which also includes any regularly recurring charge billed to consumers as a condition of receiving electric energy, and excluding any tax levied by a municipal corporation upon the district pursuant to RC…
RCW 54.28.020 Tax imposed—Rates—Additional tax imposed.
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(1) There is hereby levied and there shall be collected from every district a tax for the act or privilege of engaging within this state in the business of operating works, plants or facilities for the generation, distribution and sale of electric energy. With respect to each suc…
RCW 54.28.025 Tax imposed with respect to thermal electric generating facilities—Rate—Additional tax imposed.
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(1) There is hereby levied and there shall be collected from every district operating a thermal electric generating facility, as defined in RCW 54.28.010 as now or hereafter amended, having a design capacity of two hundred fifty thousand kilowatts or more, located on a federal re…
RCW 54.28.040 Tax computed—Payment—Penalties—Disposition.
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(1) Before May 1st of each calendar year through calendar year 2018, the department of revenue must compute the tax imposed by this chapter for the last preceding calendar year and notify the district of the amount thereof, which shall be payable on or before the following June 1…
RCW 54.28.050 Distribution of tax.
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(1) Except as provided in subsection (2) of this section, the department of revenue must instruct the state treasurer, after placing thirty-seven and six-tenths percent of the taxes collected under RCW 54.28.020(1) in the state general fund to be dedicated for the benefit of the …
RCW 54.28.055 Distribution of tax proceeds from thermal electric generating facilities.
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(1) Except as provided in subsection (3) of this section, the department of revenue must instruct the state treasurer to distribute the amount collected under RCW 54.28.025(1) as follows:(a) Fifty percent to the state general fund for the support of schools; and(b) Twenty-two per…
RCW 54.28.060 Interest.
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Interest at the rate as computed under RCW 82.32.050(2) shall be added to the tax hereby imposed from the due date until the date of payment. The tax shall constitute a debt to the state and may be collected as such.[ 1996 c 149 s 12; 1957 c 278 s 6. Prior: 1949 c 227 s 1(e); 194…
RCW 54.28.070 Municipal taxes—May be passed on.
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Any city or town in which a public utility district operates works, plants or facilities for the distribution and sale of electricity shall have the power to levy and collect from such district a tax on the gross revenues derived by such district from the sale of electricity with…
RCW 54.28.080 Additional tax for payment on bonded indebtedness of school districts.
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Whenever any district acquires an operating property from any private person, firm, or corporation and a portion of the operating property is situated within the boundaries of any school district and at the time of such acquisition there is an outstanding bonded indebtedness of t…
RCW 54.28.090 Deposit of funds to credit of certain taxing districts—Retention and distribution of tax proceeds for county with district owned by another county.
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(1) The county legislative authority of each county must direct the county treasurer to deposit funds to the credit of each taxing district in the county, other than school districts, according to the manner they deem most equitable; except not less than an amount equal to three-…
RCW 54.28.100 Use of moneys received by taxing district.
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All moneys received by any taxing district shall be used for purposes for which state taxes may be used under the provisions of the state constitution.[ 1957 c 278 s 11.]Notes:Revenue and taxation: State Constitution Art. 7.
RCW 54.28.110 Voluntary payments by district to taxing entity for removal of property from tax rolls.
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Whenever, hereafter, property is removed from the tax rolls as a result of the acquisition of operating property or the construction of a generating plant by a public utility district, such public utility district may make voluntary payments to any municipal corporation or other …
RCW 54.28.120 Amount of tax if district acquires electric utility property from public service company.
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In the event any district hereafter purchases or otherwise acquires electric utility properties comprising all or a portion of an electric generation and/or distribution system from a public service company, as defined in RCW 80.04.010, the total amount of privilege taxes imposed…
RCW 54.28.125 Public utility district privilege tax—Tools for administration.
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(1) The following provisions of chapter 82.32 RCW apply with respect to the state taxes administered by the department of revenue under this chapter, unless the context clearly requires otherwise: RCW 82.32.050, 82.32.060, 82.32.070, 82.32.080, 82.32.085, 82.32.090, 82.32.100, 82…
RCW 54.28.140 Tax preferences—Expiration dates.
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(1) See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.(2) See RCW 82.32.808 for reporting requirements for any new tax preference for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 s 1722.]Notes:Effective date—2013 2…