HomeMy WebLinkAboutSales Tax City-County_2024-01-01Sales in Unincorporated
Jefferson County
Sales in City of Port Townsend Notes State Law
State 6.50%6.50%RCW 82.08.020(1)
Portion of State Sales Tax Funding Rural Counties 4,5,9 -0.09%-0.09%RCW 82.14.370
Affordable Housing and Supportive Housing 12 -0.0146%-0.0146%RCW 82.14.540
County General Fund - Basic 1 0.50%0.075%RCW 82.14.030(1)
County General Fund - Optional 2 0.50%0.075%RCW 82.14.030(2)
City of Port Townsend - Basic -0.425%RCW 82.14.030(1)
City of Port Townsend - Optional -0.425%RCW 82.14.030(2)
Rural Counties 4,5,9,16 0.09%0.09%
Funded from State portion
JeffCo and City of PT retain within jursidiction
RCW 82.14.370
County Special Purpose/Public Safety 10 0.30%0.30%60% to Jefferson County
and 40% to City of PT RCW 82.14.450
Transit 6,11 0.90%0.90%All to Transit RCW 82.14.045
Criminal Justice 3 0.10%0.10%JeffCo and City of PT retain
within jursidiction RCW 82.14.340
E911 7 0.10%0.10%All to JeffCom RCW 82.14.420
Mental Health 8 0.10%0.10%All to Jefferson County RCW 82.14.460
Affordable Housing and Supportive Housing 12 0.0146%0.0146%
Affordable Housing funded
from State Sales Tax
"HB1406 funds" Split PT/JC
for sales in city
RCW 82.14.540
Housing and Related Services 15 0.10%0.10%Effective April 1. 2021 "HB1590 funds" All to
Jefferson County
RCW 82.14.530
Port Townsend Transporation Benefit District 17 -0.30%Only collected in City of PT
and all goes to City of PT RCW 82.14.0455
Total Sales Tax Rate for Basic Goods & Services 9.10%9.40%
Hotel/Motel Additional (from User) 13 2.00%2.00%
Lodging tax in addition to
basic goods and services,
"Hotel/Motel" JeffCo and City of PT retain within
jursidiction
RCW 67.28.180(1)
Portion of 6.5% State Sales Tax Funding Basic Lodging
14 -2.00%-2.00%
Hotel/Motel (Basic from state portion collected) 14 2.00%2.00%
Total Sales Tax Rate for Lodging 11.10%11.40%
Sales in
Unincorporated
Jefferson County
Sales in City of Port Townsend
State 6.3954%6.3954%
Jefferson County 1.5846%0.7273%
Jefferson County Transit 0.90%0.90%
JeffCom 0.10%0.10%
City of Port Townsend 0.12%1.2773%
Total Sales Tax Revenue for Basic Goods &
Services 9.10%9.40%
State 4.3954%4.3954%
Jefferson County 5.5846%0.7273%
Jefferson County Transit 0.90%0.90%
JeffCom 0.10%0.10%
City of Port Townsend 0.12%5.2773%
Total Sales Tax Revenue for Lodging 11.10%11.40%
1 October 1, 1970: ½ of 1%, Resolution 26-702January 1, 1983: Resolution 87-82 Sales or Use Tax – rate 5/10 of 1%, with 15% of city, RCW 82.14.030(2), Recorded Vol 8 pages 01848-9
3 September 1, 1993: 0.1% Established for Criminal Justice, Ord 09-0913-93
4 July 1, 1998: Rural Counties Sales/Use tax of 0.04% was established. It is funded from the state portion of the collected tax.5 July 1, 1999: Rural Sales tax was increased to 0.08% (reduction from state portion)
6 January 1, 2001: Transit 0.3%
7 April 1, 2005: 0.1% Established for E911 by vote of the people8June 1, 2006: 0.1% Established for Mental Health by ordinance, RCW 82.14.460, ordinance No. 08-1003-05
9 August 1, 2007: 0.1% Rural Sales tax increase to 0.9% by Legislature (reduction from state portion), Ord 05-0709-07, Exp 7/30/2032, 25 years
10 April 1, 2011: 0.3% County sales tax increase for special purpose (public safety and facilities) by vote of the people, RCW 82.14.450, Resolution 32-10 for ballot11July 1, 2011: 0.3% Transit increase to 0.6% by vote of the people
12 Dec 16, 2019: County adopted Ord 16-1216-19 effective Feb 1, 2020 for Affordable and Supportive Housing (reduction from state portion) SHB1406
13 June 15, 1981: 2% Lodging Tax County Ordinance 03-81, City of PT Ord 1845
14 September 1, 1998: 2% Lodging Tax credit funded from state portion of collected tax. "1406 funds"
15 Dec 21, 2020: 0.1% Established for Housing and Related Services by county ordinance Ord 11-1221-20 effective April 1, 2021 "1590 funds"
16 2023 c 411 § 1 legislation RCW 82.14.370 updated to expire tax Dec 31, 2054.
17 Nov 7, 2023: 0.3% Established for Transportation Benefit District within City of PT by vote of the people. Imposed for 10 years unless extended. Effective 4/1/2024
Prepared by Jefferson County Treasurer 2/15/2024
April 1, 2024 Sales Tax Rates Jefferson County, Washington
The county and the city
currently impose the basic
sales tax of 0.5% and
optional of 0.5% optional. Sales within the city share
15% of those with the
county
LodgingBasic Lodging tax funded
from state portion
collected, "Transient"
JeffCo and City of PT retain within jursidiction
RCW 67.28.180(2)(a)Basic Goods & ServicesSales Tax Rates By Category
6.5% minus Rural Counties
and SHB 1406 portions
City and County split A&S Housing for sales in city.
Max amount per year varies
Sales Tax Revenue By Jurisdiction
• County receives all sales tax available for Basic
Goods & Services sold in County.
• Amount is split for sales in the City of Port Townsend where City receives 0.85% and County
receives 1.74%
• SHB 1406 added 0.0146% for Affordable & Supportive Housing (Amount split city/county for
sales in city)
• County receives sales tax for basic goods & services plus full amount for lodging in
unincorporated Jefferson County.
• City receives share of basic goods & services sales
tax and full Lodging share for lodging in City of Port
Townsend.
Notes
Basic Goods & ServicesLodging