This bill aims to standardize notification provisions related to local tax rate changes and shared taxes administered by the Washington State Department of Revenue. Key amendments include changes to the notification process for local sales and use tax changes, which now require written notification to the department, along with a copy of the signed ordinance or resolution. Additionally, if the tax change results from an annexation, the notification must include detailed documentation such as a legal description, a map of the annexed territory, and a list of parcel numbers. The bill also clarifies the definition of "local sales and use tax change" to encompass any enactment or revision of local sales and use taxes.

Further amendments address the imposition of sales and use taxes by public facilities districts, particularly those created under specific chapters of the RCW. The bill modifies the maximum tax rates and establishes conditions under which these districts can increase their tax rates. It also mandates that public facilities districts notify the department in writing regarding the retirement of bonds associated with tax collections, ensuring that such notifications occur at least 75 days prior to the bond retirement date. Overall, the bill seeks to enhance transparency and consistency in the administration of local tax changes and the use of collected funds.

Statutes affected:
Original Bill: 82.14.055, 82.14.390, 82.14.0485