County (+.001), and the city of Union Gap (+.002). On 1 July 2008, Washington stopped charging an origin-based sales tax, and started charging a destination-based sales tax. This change only applies to transactions beginning and ending within state lines and does not apply to other states. Additionally, Washington started collecting taxes from online retailers that have voluntarily agreed to start collecting the sales tax in return for not being sued for back taxes. The city of Seattle charges a 10% tax on charges for parking garages to go toward mass transit. Total tax at parking garages is now 19.5%. This rate was set to go up to 12.5% on 1 January 2011, making the parking tax total 22%. On November 4, 2008, voters in King County (Seattle) approved a 0.5% increase in the sales tax. Taxes within the city were increased to 9.5% on retail purchases. This increase was supposed to be effective 1 January 2009, but was pushed back until April 2009. (For the first quarter of 2009, the tax rate in Seattle was 9%.) Midterm elections that occurred on 2 November 2010, saw sweeping voter-enacted tax changes with the passage of Initiative 1107. The initiative repealed all taxes levied on candy, gum, snack foods, carbonated beverages, and bottled water that had been imposed by the state legislature on 1 June 2010. Initiative 1107 also lowered the B&O tax on food products that contain meat. The Department of Revenue stated that all tax rollbacks were to take effect on 2 December 2010, directing retailers to stop collecting the sales tax at that time. The language of the initiative did not order the state to refund any tax that had been previously collected. Since 1 April 2017, the sales tax in King, Pierce and Snohomish counties went up by 0.5 percent in order to fund the third phase of Sound Transit light rail expansion. West Virginia West Virginia was the first US state to enact a sales tax, currently 6%. The sales tax on food was gradually phased out from January 2006 through July 2013. However, prepared food remains taxed at the full rate. Prescription drugs are not subject to sales tax. Credit is allowed for sales or use taxes paid to another state with respect to the purchase. An individual who titles a motor vehicle with the West Virginia Division of Motor Vehicles must pay a $10 title fee