Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

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  5. Part 1: Voted Regular Levies, The Levy Limit, Levy Lid Lifts, And General Obligation Bonds For Port Districts
  6. General Obligation Bonds For Port Districts

General obligation bonds for port districts

General obligation bonds issued by port districts have significant differences from the general obligation bonds discussed in Part 3 of this guide. General obligation bonds issued by port districts are not excess levies (though the tax base includes timber assessed value).

Port districts must receive voter approval for most general obligation bond levies. A port district general obligation bond levy is a regular levy subject to some statutory limitations.

Port district general obligation bond ballot titles must contain:

  • Identification of the enacting legislative body.
  • Statement of the subject matter, not to exceed 10 words.
  • A concise description of the measure, not to exceed 75 words.
  • The maximum amount of the indebtedness to be authorized.
  • The maximum term any bonds may have.
  • A description of the purpose or purposes of the bond issue.
  • Whether excess property taxes will be levied to pay and retire such bonds.
  • A question asking if the ballot measure should be approved.

RCW 53.36.030, 39.36.050, 39.40.010, 84.52.056, 29A.36.071