034 - Local Sales and Use Tax Account

NUMBER:

034

TITLE:

Local Sales and Use Tax Account

CLASSIFICATION:

Fund Type:

Agency (HD)

Treasury Type:

Treasury (1)

Budget Type:

Nonappropriated/Nonallotted (N)

ROLL-UP FUND:

Local Government Distributions Fund (KC)

ADMINISTERED:

Department of Revenue (1400)

AUTHORITY:

RCW 82.14.050

DESCRIPTION:

Used by the Department of Revenue to distribute to counties, cities, transportation authorities, and public facilitates districts sales and use taxes collected by the department on their behalf.

SOURCES OF REVENUE:

Revenues not applicable to this fund type

CLIENTELE:

Local governments imposing a sales or use tax

EFFECTIVE DATE:

1970

INACTIVE DATE: