This 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 (January, April, or July). Additionally, the bill introduces a requirement for authorized authorities to notify the department in writing of any local sales and use tax changes, including providing a signed ordinance or resolution and, in cases of annexation, a complete ordinance with legal descriptions and maps.

Further amendments address public facilities districts, allowing them to impose sales and use taxes under certain conditions, with specific population thresholds and construction timelines. The bill also clarifies that the tax rate for these districts cannot exceed 0.037 percent and mandates that any tax imposed must be matched with funds from other public or private sources. Notably, the bill requires public facilities districts to notify the department in writing at least 75 days before retiring any bonds related to the tax, ensuring transparency and compliance with the new regulations.

Statutes affected:
Original Bill: 82.14.055, 82.14.390, 82.14.0485