The proposed bill authorizes counties in Washington State to impose an excise tax on utilities operating within their unincorporated areas. This tax is calculated based on the gross income derived from utility services, with a maximum rate set at three percent. Utilities are required to add this tax to their service charges and clearly state it on customer billings. The bill also outlines specific conditions for the tax's implementation, including a minimum notice period of 75 days before the tax can take effect and provisions for exemptions for certain business customers. Additionally, counties must allocate 0.2 percent of the tax revenue to assist low-income residents with utility costs.

The bill includes definitions for various types of utilities, such as electrical power, gas, sewer, solid waste, telephone, and cable service utilities, ensuring clarity in the application of the tax. It also stipulates that any taxes collected by utilities 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.