RCW 82.08.211: Community preservation and development authority account—Sales tax. (Expires January 1, 2037.)

(1) Beginning January 1, 2026, 30 percent of the estimated revenue of the state tax imposed pursuant to RCW 82.08.020(1) on each retail sale occurring at a qualified facility pursuant to this chapter must be deposited quarterly, into the community preservation and development authority account under RCW 43.167.040, no later than three months after the end of the calendar quarter in which the taxes were collected.

(2) Beginning January 1, 2027, 30 percent of the revenue of the state tax imposed pursuant to RCW 82.08.020(1) on each retail sale occurring at a qualified facility pursuant to this chapter must be deposited quarterly, into the community preservation and development authority account under RCW 43.167.040, no later than three months after the end of the calendar quarter in which the taxes were collected. The revenue shall be deposited equally between the operating subaccount and the capital subaccount.

(3) "Qualified facility" is a facility located in a county with a community preservation and development authority that: (a) Has a seating capacity of at least 68,000 fixed seats in an open-air stadium and has related event space of at least 300,000 square feet; or (b) has a seating capacity of at least 47,000 seats for its main use and a retractable roof.