title
AN ORDINANCE related to the tax rate exemption statutory language for sales of lodging; and amending Ordinance 14003, Section 2, as amended, and K.C.C. 4A.500.100 and Ordinance 15670, Section 2, and K.C.C. 4A.500.120.
Body
BE IT ORDAINED BY THE COUNCIL OF KING COUNTY:
SECTION 1. Ordinance 14003, Section 2, as amended, and K.C.C. 4A.500.100 are hereby amended to read as follows:
A. For the purpose of providing funding for the operation, maintenance and capital needs of King County Metro public transportation, an additional sales and use tax of two-tenths of one percent is hereby levied, fixed and imposed on all taxable events within the county as defined in chapter 82.08, 82.12 or 82.14 RCW except as provided in subsection B of this section. The tax shall be imposed upon and collected from those persons from whom sales tax or use tax is collected under chapter 82.08 or 82.14 RCW, and shall be so collected, at the rate of two-tenths of one percent of the selling price in the case of a sales tax, or value of the article used in the case of a use tax. This additional sales and use tax shall be in addition to all other existing sales and use taxes, including the six-tenths of one percent public transportation sales and use taxes currently imposed by the county under RCW 82.14.045.B. The tax imposed in subsection A. of this section shall not apply to sales of lodging ((by a person or entity that is subject to the tax imposed in RCW 67.40.090 and to the county tax imposed under RCW 67.28.180)) to the extent that the total sales tax rate imposed on such sales of lodging would exceed the greater of:
1. Twelve percent; or
2. The total sales tax rate that would have applied to the sale of lodging if the sale were made on December 1, 2000, to the extent required by RCW 82.14.410.
SECTION 2. Ordinance 15670, Section 2, and K.C.C. 4A.500.120 are hereby amended to read as follows:
A. For the purpose of providing funding for the operational, maintenance ...

Click here for full text