State Codes and Statutes

Statutes > Washington > Title-35 > 35-13b > 35-13b-010

Tax authorized — Interlocal agreement. (Expires January 1, 2015.)

(1) A city in which a water-sewer district operates works, plants, or facilities for the distribution and sale of water or sewer services may levy and collect from the district a tax on the gross revenues derived by the district from the sale of water or sewer services within the city, exclusive of the revenues derived from the sale of water or sewer services for purposes of resale. The tax when levied must be a debt of the district, and may be collected as such. The district may add the amount of tax to the rates or charges it makes for water or sewer services sold within the limits of the city.

     (2)(a) A city imposing a tax under this section:

     (i) May not impose a franchise fee or other charge on the water-sewer district; and

     (ii) May only do so through an interlocal agreement with the district under chapter 39.34 RCW.

     (b) The interlocal agreement required by this subsection (2) must identify the district as the collection and pass-through entity, with revenues submitted to the city. The interlocal agreement may include provisions addressing city assumptions of the water-sewer district and the expenditure of revenues collected under this section in areas of the district that are located within the corporate limits of the city.

     (3) For purposes of this section, the term "city" has the same meaning as defined in RCW 35.13A.010.

[2010 c 102 § 1.]

Notes: Reviser's note: 2010 c 102 § 1 directed that this section be codified in chapter 35.21 RCW, but codification in chapter 35.13B RCW appears to be more appropriate.

Application -- 2010 c 102: "This act applies only to a city, as well as the water-sewer districts within the corporate boundaries of the city and potential annexation areas that, as of June 10, 2010:

(1) Has a population of between eighty thousand and eighty-five thousand as certified in the April 1, 2009, official population estimates listed by the office of financial management; and

(2) Is located in a county with a population of one million five hundred thousand or more." [2010 c 102 § 9.]

Expiration date -- 2010 c 102: "This act expires January 1, 2015." [2010 c 102 § 11.]

State Codes and Statutes

Statutes > Washington > Title-35 > 35-13b > 35-13b-010

Tax authorized — Interlocal agreement. (Expires January 1, 2015.)

(1) A city in which a water-sewer district operates works, plants, or facilities for the distribution and sale of water or sewer services may levy and collect from the district a tax on the gross revenues derived by the district from the sale of water or sewer services within the city, exclusive of the revenues derived from the sale of water or sewer services for purposes of resale. The tax when levied must be a debt of the district, and may be collected as such. The district may add the amount of tax to the rates or charges it makes for water or sewer services sold within the limits of the city.

     (2)(a) A city imposing a tax under this section:

     (i) May not impose a franchise fee or other charge on the water-sewer district; and

     (ii) May only do so through an interlocal agreement with the district under chapter 39.34 RCW.

     (b) The interlocal agreement required by this subsection (2) must identify the district as the collection and pass-through entity, with revenues submitted to the city. The interlocal agreement may include provisions addressing city assumptions of the water-sewer district and the expenditure of revenues collected under this section in areas of the district that are located within the corporate limits of the city.

     (3) For purposes of this section, the term "city" has the same meaning as defined in RCW 35.13A.010.

[2010 c 102 § 1.]

Notes: Reviser's note: 2010 c 102 § 1 directed that this section be codified in chapter 35.21 RCW, but codification in chapter 35.13B RCW appears to be more appropriate.

Application -- 2010 c 102: "This act applies only to a city, as well as the water-sewer districts within the corporate boundaries of the city and potential annexation areas that, as of June 10, 2010:

(1) Has a population of between eighty thousand and eighty-five thousand as certified in the April 1, 2009, official population estimates listed by the office of financial management; and

(2) Is located in a county with a population of one million five hundred thousand or more." [2010 c 102 § 9.]

Expiration date -- 2010 c 102: "This act expires January 1, 2015." [2010 c 102 § 11.]

State Codes and Statutes

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State Codes and Statutes

Statutes > Washington > Title-35 > 35-13b > 35-13b-010

Tax authorized — Interlocal agreement. (Expires January 1, 2015.)

(1) A city in which a water-sewer district operates works, plants, or facilities for the distribution and sale of water or sewer services may levy and collect from the district a tax on the gross revenues derived by the district from the sale of water or sewer services within the city, exclusive of the revenues derived from the sale of water or sewer services for purposes of resale. The tax when levied must be a debt of the district, and may be collected as such. The district may add the amount of tax to the rates or charges it makes for water or sewer services sold within the limits of the city.

     (2)(a) A city imposing a tax under this section:

     (i) May not impose a franchise fee or other charge on the water-sewer district; and

     (ii) May only do so through an interlocal agreement with the district under chapter 39.34 RCW.

     (b) The interlocal agreement required by this subsection (2) must identify the district as the collection and pass-through entity, with revenues submitted to the city. The interlocal agreement may include provisions addressing city assumptions of the water-sewer district and the expenditure of revenues collected under this section in areas of the district that are located within the corporate limits of the city.

     (3) For purposes of this section, the term "city" has the same meaning as defined in RCW 35.13A.010.

[2010 c 102 § 1.]

Notes: Reviser's note: 2010 c 102 § 1 directed that this section be codified in chapter 35.21 RCW, but codification in chapter 35.13B RCW appears to be more appropriate.

Application -- 2010 c 102: "This act applies only to a city, as well as the water-sewer districts within the corporate boundaries of the city and potential annexation areas that, as of June 10, 2010:

(1) Has a population of between eighty thousand and eighty-five thousand as certified in the April 1, 2009, official population estimates listed by the office of financial management; and

(2) Is located in a county with a population of one million five hundred thousand or more." [2010 c 102 § 9.]

Expiration date -- 2010 c 102: "This act expires January 1, 2015." [2010 c 102 § 11.]