HomeMy WebLinkAbout063 82RESOLUTION NO. 63-82
DISTRIBUTION OF 1982 PUBLIC UTILITY DISTRICT TAX
WHEREAS, this Board of County Commissioners having been advised
by the County Treasurer of receipt of a state warrant in the amount of
$7,494.76 in payment of the 1982 Public Utility District Privilege Tax
distributed by the Department of Revenue under the provisions of RCW 54.28
.050; and
WHEREAS, under the provisions of revised Chapter 54.28.050, the
school districts serviced or affected by a Public Utility District will
receive their share from the State general fund; Now, Therefore,
BE IT RESOLVED, pursuant to the authority granted Boards of
County Commissioners under Section .090 of said Title, the County Treasurer
shall deposit the whole sum of $7,494.67 in the Jefferson County Current
Expense fund.
APPROVED this Z2�o day of June, 1982.
SEAL:
ATTEST: `�
)f'o , , " �_ —
r ine C. Br4gj
Clerk of the Boar
JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
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Carroll M. Mercer, Mefnber
VOL 8 RG_ 0 V394
)OHN SPELLMAN
Governor
STATE OF WASHINGTON
DEPARTMENT OF REVENUE
M6 -AX -02, Olympia, Washington 98504
DATE: June 22, 1982
TO: ALL COUNTY TREASURERS
SUBJECT: County Distribution of P.U.D. Privilege Tax
This is a follow-up to our letter of June 15, 1982 transfer-
ring your county's portion of the P.U.D. Generation Privilege Tax (RCW
54.28) from the State Treasurer to your bank account through the elec-
tronic funds transfer system.
Because we have had numerous inquiries to clarify the situa-
tion as to the disposition of the school district portion of the P.U.D.
Privilege Tax, a written communique is proper for the sake of uniformity.
Under the provisions of revised Chapter 54.28.050 - Distribu-
tion of Tax (1980 C154 subsection 8), the school districts serviced or
affected by a Public Utility District will receive their share from the
State general fund. It states in part. . . "After computing the tax
imposed by RCW 54.28.020, the Department of Revenue shall instruct the
State Treasurer, after placing thirty-seven and six -tenths percent in
the general fund to be dedicated for the benefit of the public schools.- "
In review, the overall disposition of the P.U.D. Privilege Tax
is 4% to the general fund of the State (54.28.040) 37.6% to the State
general fund for schools, and the remaining 58.4% goes back to the
counties (54.28.050).
The 58.4% disbursement made to the counties on June 15, 1982
should be deposited as credit to certain taxing districts according to
Chapter 54.28.090: "The county legislative authority of each county
shall direct the county treasurer to deposit funds to the credit of
.a�.`otifi�
ALL COUNTY TREASURERS -2-
June 22, 1982
each taxing district in the county, other than school districts, accord-
ing to the manner they deem most equitable; except not less than an
amount equal to three-fourths of one percent of the gross revenues ob-
tained by a district from the sale of electric energy within any incorp-
orated city or town shall be remitted to such city or town. Information
furnished by the district to the county legislative authority shall be
the basis for the determination of the amount to be paid in such cities
or town."
Very truly yours,
DEPARTMENT OF REVENUE
STATE OF WASHINGTON
C. Paul Hoff
CPH:bw Utility Valuation Supervisor
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