The bill aims to standardize notification provisions related to local tax rate changes and shared taxes administered by the Washington State Department. Key amendments include changes to the effective dates for local sales and use tax changes, which can now take effect no sooner than 75 days after the department is notified in writing, and only on specific dates. Additionally, authorized authorities must provide written notification of any local sales and use tax changes, including detailed documentation if the change results from an annexation. The definition of "local sales and use tax change" has also been clarified to encompass various forms of tax enactments or revisions.

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 population thresholds for certain districts and establishes new requirements for notifying the department about bond retirements. It also stipulates that funds collected from these taxes must be matched with contributions from other public or private sources, ensuring that the total tax levied does not exceed specified limits. Overall, the bill seeks to enhance transparency and consistency in the administration of local tax changes and public facilities district taxes.

Statutes affected:
Original Bill: 82.14.055, 82.14.390, 82.14.0485