Washington § 35.100.040 - Local sales and use tax increment revenue — Authorization of use by legislative authority.

Full text of Washington Revised Code of Washington § 35.100.040 — Local sales and use tax increment revenue — Authorization of use by legislative authority., with citation guidance and answers to common questions.

§ 35.100.040. Local sales and use tax increment revenue — Authorization of use by legislative authority.

(1) The legislative authority of a city or town may authorize the use of local sales and use tax increment revenue for any purpose authorized in this chapter within the boundaries of a downtown or one or more neighborhood commercial districts.
(2) Prior to authorizing the use of local sales and use tax increment revenue, the legislative authority must designate the boundaries of each downtown or neighborhood commercial district.
(3) The legislative authority of a city or town may choose to pool the local sales and use tax increment revenue collected in the various downtown and neighborhood commercial districts within the city or town for the purposes authorized in this chapter.
[ 2002 c 79 s 4.]

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 35.100.040

What does Revised Code of Washington § 35.100.040 cover?

Section 35.100.040 ("Local sales and use tax increment revenue — Authorization of use by legislative authority.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 35.100.040?

A common citation format is "Revised Code of Washington § 35.100.040" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 35.100.040 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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