The bill aims to standardize notification provisions related to local tax rate changes and shared taxes administered by the department in Washington State. 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 definitions and timelines for when local sales and use tax changes can take effect, ensuring that they align with specific dates and conditions.

Furthermore, the bill modifies the criteria for public facilities districts to impose sales and use taxes, including adjustments to population thresholds and tax rates. It specifies 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 districts. Additionally, it establishes that funds collected under these provisions must be matched with other public or private sources and outlines the conditions under which the tax will expire, particularly in relation to the retirement of bonds used for financing regional centers.

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