Other Languages1. A county may use the local option sales and use tax authorized under RCW 82.14.370 for any of the following purposes if the activity in question relates to a public facility as defined in the statute: capital facilities costs, including acquisition, construction, rehabilitation, alteration, expansion, or improvements of public facilities; costs of development and improvement for the public facilities; project-specific environmental costs; land use and permitting costs; costs of site planning and analysis; project design, including feasibility and marketing studies and plans, and debt and revenue impact analysis.
The sales tax deferral program established in RCW 82.60, providing sales and use tax deferrals to investments in “manufacturing” activities in rural counties, does not extend to the activities of Internet companies assisting customers in searching the Internet for data or information.
A group of cities which have formed individual public facilities districts levying sales and use taxes under RCW 82.14 may not also form a joint public facilities district with authority to levy additional taxes.