CERTIFICATION OF ENROLLMENT
SUBSTITUTE HOUSE BILL 2428
Chapter 95, Laws of 2024
68th Legislature
2024 Regular Session
SALES AND USE TAX REVENUE—CITY AGREEMENTS TO SHARE
EFFECTIVE DATE: June 6, 2024
Passed by the House February 8, 2024 CERTIFICATE
Yeas 97 Nays 0
I, Bernard Dean, Chief Clerk of the
House of Representatives of the
LAURIE JINKINS State of Washington, do hereby
Speaker of the House of certify that the attached is
Representatives SUBSTITUTE HOUSE BILL 2428 as
passed by the House of
Representatives and the Senate on
the dates hereon set forth.
Passed by the Senate February 29,
2024
Yeas 47 Nays 0 BERNARD DEAN
Chief Clerk
DENNY HECK
President of the Senate
Approved March 14, 2024 11:30 AM FILED
March 14, 2024
Secretary of State
JAY INSLEE State of Washington
Governor of the State of Washington
 SUBSTITUTE HOUSE BILL 2428
Passed Legislature - 2024 Regular Session
State of Washington 68th Legislature 2024 Regular Session
By House Local Government (originally sponsored by Representatives
Klicker, Rude, and Springer)
READ FIRST TIME 01/31/24.
1 AN ACT Relating to allowing cities to voluntarily share certain
2 sales and use tax revenue; adding a new section to chapter 39.34 RCW;
3 and adding a new section to chapter 82.14 RCW.
4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
5 NEW SECTION. Sec. 1. A new section is added to chapter 39.34
6 RCW to read as follows:
7 (1) Cities and towns may enter into an agreement under this
8 chapter to share a portion of general purpose sales and use tax
9 revenue collected under RCW 82.14.030.
10 (2) Any agreement to share such revenue must specify, in addition
11 to the conditions required to be included under RCW 39.34.030, the
12 following:
13 (a) If the agreement applies only to sales and use tax revenue
14 collected in a certain area or areas, then the area or areas in which
15 it is applicable, and how the parties to the agreement will calculate
16 the revenue collected in those areas;
17 (b) The amount or proportion of the sales and use tax revenue
18 that is to be shared; and
19 (c) The precise mechanism or method that will be used by the
20 parties to the agreement to share the revenue.
p. 1 SHB 2428.SL
1 (3) This section shall not be construed to diminish or reduce the
2 authority of local governments to enter into agreements under this
3 chapter or as otherwise allowed by law.
4 NEW SECTION. Sec. 2. A new section is added to chapter 82.14
5 RCW to read as follows:
6 Revenue from a sales and use tax imposed by a city under RCW
7 82.14.030 (1) and (2) may be shared with another city as part of an
8 agreement entered into pursuant to section 1 of the act.
Passed by the House February 8, 2024.
Passed by the Senate February 29, 2024.
Approved by the Governor March 14, 2024.
Filed in Office of Secretary of State March 14, 2024.
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p. 2 SHB 2428.SL


Statutes affected:
Original Bill: 82.14.032