# RCW 82.29A.080: RCW 82.29A.080: Counties and cities to contract with state for administration and collection—Local leasehold excise tax account

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S080

## Section

- **Citation:** RCW 82.29A.080
- **Heading:** RCW 82.29A.080: Counties and cities to contract with state for administration and collection—Local leasehold excise tax account
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 29A / Section 080

## Text

The counties and cities shall contract, prior to the effective date of an ordinance imposing a leasehold excise tax, with the department of revenue for administration and collection. The department of revenue shall deduct a percentage amount, as provided by such contract, not to exceed two percent of the taxes collected, for administration and collection expenses incurred by the department. The remainder of any portion of any tax authorized by RCW 82.29A.040 , which is collected by the department of revenue, must be remitted to the state treasurer who shall deposit the funds in the local leasehold excise tax account hereby created in the state treasury. Moneys in the local leasehold excise tax account may be spent only for distribution to counties and cities imposing a leasehold excise tax.

## Nearby sections

- [RCW 82.29A.010 RCW 82.29A.010: Legislative findings and recognition.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S010.md)
- [RCW 82.29A.020 RCW 82.29A.020: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S020.md)
- [RCW 82.29A.025 RCW 82.29A.025: Tax preferences—Expiration dates.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S025.md)
- [RCW 82.29A.030 RCW 82.29A.030: Tax imposed—Credit—Additional tax imposed.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S030.md)
- [RCW 82.29A.040 RCW 82.29A.040: Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S040.md)
- [RCW 82.29A.050 RCW 82.29A.050: Payment—Due dates—Collection and remittance—Liability—Reporting.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S050.md)
- [RCW 82.29A.055 RCW 82.29A.055: Payment in lieu of leasehold excise tax—Property owned by Indian tribe.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S055.md)
- [RCW 82.29A.060 RCW 82.29A.060: Administration—Appraisal appeal—Audits.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S060.md)
- [RCW 82.29A.070 RCW 82.29A.070: Disposition of revenue.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S070.md)
- [RCW 82.29A.080 RCW 82.29A.080: Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S080.md)
- [RCW 82.29A.090 RCW 82.29A.090: Distributions to counties and cities.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S090.md)
- [RCW 82.29A.100 RCW 82.29A.100: Distributions by county treasurers.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S100.md)
- [RCW 82.29A.110 RCW 82.29A.110: Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S110.md)
- [RCW 82.29A.120 RCW 82.29A.120: Allowable credits.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C29A_S080. Check the current official text before relying on it. Not legal advice.