The bill aims to standardize notification provisions related to local tax rate changes and shared taxes administered by the Washington State Department. It amends several sections of the Revised Code of Washington (RCW), specifically RCW 82.14.055, 82.14.390, and 82.14.485. Key changes include the requirement for local authorities to notify the department in writing of any local sales and use tax changes, including providing a signed ordinance or resolution and additional documentation if the change results from an annexation. The bill also clarifies the effective dates for tax changes and specifies that local sales and use tax changes can only take effect on certain dates, such as the first day of January, April, or July.

Additionally, the bill modifies the criteria for public facilities districts to impose sales and use taxes, including adjustments to population thresholds and tax rates. It establishes that the tax imposed must be deducted from the total tax required to be collected and mandates that the department of revenue will collect these taxes at no cost to the public facilities district. The bill also stipulates that funds collected must be matched with other public or private sources and outlines the conditions under which the tax expires, including the requirement for written notification to the department regarding the retirement of bonds associated with the tax.

Statutes affected:
Original Bill: 82.14.055, 82.14.390, 82.14.0485
Bill as Passed Legislature: 82.14.055, 82.14.390, 82.14.0485
Session Law: 82.14.055, 82.14.390, 82.14.0485