Washington § 39.102.110 - Local excise tax allocation revenues. (Expires June 30, 2044.)

Full text of Washington Revised Code of Washington § 39.102.110 — Local excise tax allocation revenues. (Expires June 30, 2044.), with citation guidance and answers to common questions.

§ 39.102.110. Local excise tax allocation revenues. (Expires June 30, 2044.)

(1) A sponsoring local government or participating local government that has received approval by the board to use local infrastructure financing may use annually its local excise tax allocation revenues to finance public improvements in the revenue development area financed in whole or in part by local infrastructure financing. The use of local excise tax allocation revenues dedicated by participating local governments must cease on the date specified in the written agreement required in RCW 39.102.080(1), or if no date is specified then the date when the local tax under RCW 82.14.475 expires. Any participating local government is authorized to dedicate local excise tax allocation revenues to the sponsoring local government as authorized in RCW 39.102.080(1).
(2) A sponsoring local government shall provide the board accurate information describing the geographical boundaries of the revenue development area at the time of application. The information shall be provided in an electronic format or manner as prescribed by the department. The sponsoring local government shall ensure that the boundary information provided to the board and department is kept current.
(3) In the event a city annexes a county area located within a county-sponsored revenue development area, the city shall remit to the county the portion of the local excise tax allocation revenue that the county would have received had the area not been annexed to the city. The city shall remit such revenues until such time as the bonds issued under RCW 39.102.150 are retired.
[ 2009 c 267 s 3; 2007 c 229 s 6; 2006 c 181 s 301.]

Notes

Application—Severability—2007 c 229: See notes following RCW 39.102.020.

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

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Frequently Asked Questions About Washington § 39.102.110

What does Revised Code of Washington § 39.102.110 cover?

Section 39.102.110 ("Local excise tax allocation revenues. (Expires June 30, 2044.)") 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.

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