State-shared and Local Hotel/Motel Taxes. Car Rental Taxes

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Washington State Department of Revenue
Presentation On
Geographic Information Systems
Ray Philen rayp_at_dor.wa.gov
360-586-4458 Janetta Taylor janettat_at_dor.wa.gov
360-902-7001 DOR Internet Site dor.wa.gov
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DOR Services to Local GovernmentThe Agency
Collects and Distributes Taxes For
277 Cities 39 Counties Football and Baseball
stadiums Regional Transit Authority Convention
Centers This task is complicated by the 330
separate codes representing cities, counties and
special taxing districts.
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DOR Services to Local GovernmentThe Agency
Collects

• Basic and Optional sales taxes
• Criminal and Juvenile Justice Taxes
• Mass Transit Taxes
• State-shared and Local Hotel/Motel Taxes
• Car Rental Taxes
• Convention and Stadium taxes
• Timber Taxes

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DOR Local Tax Collections1.75 billion in CY97
Basic and optional local sales/use 734.3
million Local sales/use for transit 310.9
million RTA sales/use 81.3
million Criminal justice sales/use 64.7
million Timber 48.5 million State-shared
hotel/motel 22.3 million
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DOR Local Tax Collections1.75 billion in CY97
Juvenile Detention Facilities 17.5
million Professional baseball stadium 15.4
million Other hotel/motel 7.5
million Rental Cars 7.7 million Spokane
convention center 4.6 million Professional
football stadium 810,000
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Local Government Sales Tax Trends

• Sales/use and business taxes provide 33 percent
  of city revenues but less than 10 percent of
  county revenues
• The percentage of total local sales tax receipts
  distributed to cities has increased, while the
  percentage of total sales tax receipts
  distributed to counties has decreased
• Counties are becoming much more dependent on
  sales tax receipts from collections in cities
  than in unincorporated areas outside cities

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Washington State Department of Revenue Geographic
Information Systems (GIS)
What is a GIS?
A GIS is typically a computer system capable of
holding and using data describing places on the
earths surface.
For more info. on GIS try
WWW.ESRI.COM
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Using GIS we can display tax districts on a
computer
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Where does the data come from?
Census Bureau Tiger Files http//www.census.gov/g
eo/www/tiger/ Data Vendors We use
GDT http//www.geographic.com/index.cfm Counties
and Cities Many counties and cities have data
available, some is very detailed and accurate.
Data maintenance is the most expensive GIS
activity after initial acquisition.
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Examples of what Dept. Of Revenue uses GIS for
Sales And Use Tax Coding For Cities and
Counties Annexation And Incorporation
Analysis Legislative Requests Tax
Exemptions And Differential Rates Analysis
Economic Development Incentive Programs Revenue
Forecasts For Special Taxing Jurisdictions
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Sales And Use Tax Coding
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Sales And Use Tax Coding
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Sales And Use Tax Coding
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Sales And Use Tax Coding
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Sales And Use Tax Coding
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We also have address data on the Internet for
businesses that want to build a batch matching
system.
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Annexation And Incorporation Analysis
We can locate businesses within taxing
jurisdictions and provide estimates of sales tax
revenue for the area.
Gig Harbor, Washington
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Legislative Requests
We can analyze property tax revenues in many
areas.
Mercer Island
Change in assessed values
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Special Taxing Jurisdictions
Sound Transit Area Part of Motor Vehicle Excise
Tax Revenues in this area are dedicated to public
transportation. GIS can be used to identify
addresses in this area.
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In the past sales tax was coded by zip code
area. This was only about 60 accurate
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Summary of Project Costs
Development Staff 1.5 FTE Hardware 28,100
Software 61,767 Total 89,867
Hardware Costs includes 2 NT workstations and a
color printer Software Costs 47,017 for ESRI
software (Arc/Info and ArcView) plus training and
product support for 3 years. 14,750 for other
software and data, (GDT Matchmaker, Dynamap,
ESRI Map Objects, and Internet Map Server)
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Summary of Project Costs
Annual Maintenance Costs Staff 1.75
FTE Software 12,000
Staff Costs includes 1.25 FTE for data
maintenance and maintenance of the Internet site.
.50 FTE for maintenance of city boundaries and
local sales/use tax information. Software Costs
includes about 12,000 for data purchases,
renewal of Internet licenses and software
maintenance and upgrades.