Proceedings from a seminar on cultural tax districts sponsored by the Washington State Arts Commission and WESTAF. Held in Seattle, Washington, in February, 2008, seminar participants focused on the benefits, drawbacks, structure and impact of cultural tax districts. Participants examined several proposed, unsuccessful, and current tax district structures–such as Denver’s Scientific and Cultural Facilities District, which yields more than $42 million annually for arts and culture in a seven-county area. Printed copies of the proceedings are available upon request from WESTAF.