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Fund 737

Fund Reference Manual

737-High Occupancy Vehicle Account

Account Code:
Account Title:
High Occupancy Vehicle Account
Admin Agency:
Department of Licensing - 2400
Fund Type:
HD - Agency Funds
Rollup Fund:
KC - Local Government Distributions Fund
Cash Type:
2 - Treasury Trust Fund
SAAM Budget Type:
Nonappropriated/Nonallotted (N)
Interest Earning Authority:
Closing GL Code:
To collect and distribute excise taxes that class AA and certain Class A counties may impose, subject to voter approval, as follows: (a) A fifteen percent surcharge on the state motor vehicle excise tax paid under RCW 82.44.020(1), to be collected by the Department of Licensing; (b) An excise tax of up to two dollars per employee per month on all employers or any class or classes of employers, public and private. If both taxes are imposed the total proceeds from both tax sources each year shall not exceed the maximum amount which could be collected under the motor vehicle surcharge.
Sources of Revenue:
Revenues are not applicable to this fund type
Class AA and A counties
Effective Date:
Sun, 07/01/1990
Inactive Date:
Public Notes: