Washington § 82.14.350 - Sales and use tax for juvenile detention facilities and jails — Colocation.

Full text of Washington Revised Code of Washington § 82.14.350 — Sales and use tax for juvenile detention facilities and jails — Colocation., with citation guidance and answers to common questions.

§ 82.14.350. Sales and use tax for juvenile detention facilities and jails — Colocation.

(1) A county legislative authority in a county with a population of less than one million may submit an authorizing proposition to the county voters, and if the proposition is approved by a majority of persons voting, fix and impose a sales and use tax in accordance with the terms of this chapter for the purposes designated in subsection (3) of this section.
(2) The tax authorized in this section shall be in addition to any other taxes authorized by law and shall be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The rate of tax shall equal one-tenth 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.
(3) Moneys received from any tax imposed under this section shall be used solely for the purpose of providing funds for costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of juvenile detention facilities and jails.
(4) Counties are authorized to develop joint ventures to colocate juvenile detention facilities and to colocate jails.
[ 1995 2nd sp.s. c 10 s 1.]

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

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Frequently Asked Questions About Washington § 82.14.350

What does Revised Code of Washington § 82.14.350 cover?

Section 82.14.350 ("Sales and use tax for juvenile detention facilities and jails — Colocation.") 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 § 82.14.350?

A common citation format is "Revised Code of Washington § 82.14.350" (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 § 82.14.350 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.

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