Revenue distribution information for cities, counties, tribes, and institutions of higher education in the state of Washington
Miscellaneous Public Facility District State Share
The Public Facilities District (Misc PFD) tax is a state share tax that can be levied by a public facilities district (PFD) to fund the costs of public facilities in the district. The revenue must be used for the purpose of providing funds for the costs associated with the financing, refinancing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, and reequipping of its public facilities. The tax is authorized by RCW 82.14.048 and was enacted in 1991. The tax rate cannot exceed 0.2% and is reduced by the rate of any other PFD tax within the same boundaries.
Local Public Safety Tax
Cities may levy a sales and use tax to fund criminal justice purposes and/or fire protection purposes.
WSCC PFD Tax
2010 Legislation transferred the convention and trade center facility to the Washington State Convention Center Public Facilities District and therefore, lodging tax receipts are distributed to the public facilities district.
Public Facilities District Anchor Jurisdiction
An anchor jurisdiction within a distressed PFD may levy a sales and use tax to fund costs associated with public facilities in the district.
PFD Restaurant Tax
Counties with a population greater than 1 million may levy a sales and use tax to fund a baseball stadium as defined in RCW 82.14.0485.