Wash. Rev. Code » Title 81 · Chapter 81.104
Revised Code of Washington

Wash. Rev. Code § 81.104.150 (2025)

Employer tax

✓ laws through the 2025 session: 2026 session laws are not yet included
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Cities that operate transit systems, county transportation authorities, metropolitan municipal corporations, public transportation benefit areas, high capacity transportation corridor areas, and regional transit authorities may submit an authorizing proposition to the voters and if approved may impose an excise tax of up to two dollars per month per employee on all employers located within the applicable jurisdiction, measured by the number of full-time equivalent employees, solely for the purpose of providing high capacity transportation service. The rate of tax shall be approved by the voters. This tax may not be imposed by: (1) A transit agency or high capacity transportation corridor area when the county within which it is located is imposing an excise tax pursuant to RCW 81.100.030; or (2) a regional transit authority when any county within the authority's boundaries is imposing an excise tax pursuant to RCW 81.100.030. The agency or high capacity transportation corridor area imposing the tax authorized in this section may provide for exemptions from the tax to such educational, cultural, health, charitable, or religious organizations as it deems appropriate.
[ 2009 c 280 s 3; 1992 c 101 s 26; 1990 c 43 s 41.]
Notes of Decisions
Cited in 4 cases, 2004–2006 · leading case: Pierce Cnty. v. State, 159 Wash. 2d 16 (2006).
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Pierce Cnty. v. State, 159 Wash. 2d 16 (2006). “180 provides in relevant part: [RJegional transit authorities are authorized to pledge revenues from the employer tax authorized by RCW 81.104.150, the special motor vehicle excise tax authorized by RCW 81.”
Pierce Cnty. v. State, 148 P.3d 1002 (Wash. 2006). “180 provides in relevant part: [R]egional transit authorities are authorized to pledge revenues from the employer tax authorized by RCW 81.104.150, the special motor vehicle excise tax authorized by RCW 81.”
Sane Transit v. Sound Transit, 151 Wash. 2d 60 (2004). “140(7) states, “Dedicated high capacity transportation funding sources authorized in RCW 81.104.150, 81.104.160, and 81.104.170 shall be subject to voter approval by a simple majority.”
Sane Transit v. Sound Transit, 85 P.3d 346 (Wash. 2004). “ription of the relationship between the high capacity transportation system plan and adopted land use plans; (viii) An assessment of social, economic, and environmental impacts; and (ix) Mobility characteristics of the system presented, including but not limited to: Qualitative…”
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