This bill authorizes counties in Washington State to impose a public utility tax on the gross income of utilities providing services to consumers in unincorporated areas. The tax rate cannot exceed three percent, and utilities must add this tax to their service charges, clearly stating it on customer billings. Counties can only implement this tax at the beginning of a calendar quarter and must provide exemptions for certain business customers, while also allowing a credit for any similar city or town utility taxes. Additionally, a portion of the tax revenue (0.2 percent) must be allocated to assist low-income residents with their utility costs.

The bill also includes definitions for various types of utilities, such as cable service, electrical power, gas, sewer, solid waste, telephone, and water utilities, ensuring clarity in the application of the tax. It establishes that taxes collected under this new provision will not be subject to the existing public utility tax outlined in chapter 82.16 RCW. Overall, this legislation aims to provide counties with a new revenue source while ensuring support for low-income residents and maintaining transparency in utility billing.