Transportation Benefit District (TBD)

What is a TBD?

A "TBD" or Transportation Benefit District is a quasi-municipal corporation and independent taxing district created for the sole purpose of acquiring, constructing, improving, providing, and funding transportation improvements within the district. The boundaries of the TBD are identical with the City limits.

This local tax will fund local projects and priorities such as sidewalks and local (within city limits) streets.

The Washington State legislature permits local governments to establish a TBD and accompanying funding sources to provide for the preservation, maintenance, and construction of local public ways.

Our Process of Establishment

On September 15, 2015 after conducting a public hearing, the Duvall City Council approved Ordinance #1186 that formed the Duvall Transportation Benefit District and adopted a new Chapter 8.14 to the Duvall Municipal Code, entitled “Duvall Transportation Benefit District”. The ordinance specifies that the boundaries for the TBD be coextensive with the City limits. Funds used to operate the District must make transportation improvements that are consistent with existing regional, state, and local transportation plans and necessitated by existing and reasonably foreseeable congestion levels as provided in Chapter 36.73 RCW. The council further determined that it is in the public interest to provide for transportation improvements that specifically benefit the City of Duvall. The governing board of the TBD shall be the Duvall City Council as per RCW 36.73.020 (external link). 


Information and Comparison Data:

What is retail sales tax?

Generally, a retail sale is the sale of tangible personal property. It is also the sale of services such as installation, repair, cleaning, altering, improving, construction, and decorating. Other services include improving real or personal property, amusement and recreational activities, lawn maintenance, and physical fitness activities. See Services Subject to Sales Tax for examples of retail services. Further, sales of digital products to consumers are retail sales.

Exempt Food Sales

Sales of food and food ingredients are exempt from retail sales tax. However, prepared foods, dietary supplements, and soft drinks are taxable. To review food definitions, see Special Notices. RCW 82.08.0293; WAC 458-20-244

How will the 0.2% sales tax increase affect to you?

If you purchase taxable goods your effective tax will increase by one dollar ($1) once you’ve spent five-hundred dollars ($500) on taxable items.

Local Agency Sales Tax Amounts