This bill authorizes counties in Washington State to impose a local excise tax of up to two percent on the retail sale of cannabis concentrates, useable cannabis, and cannabis-infused products. The tax can only be enacted through an ordinance and requires approval from a majority of voters in a special or general election. If a county does not impose the tax by July 1, 2027, cities within that county may then impose the same tax under similar conditions. The tax is in addition to any other taxes and must be collected from individuals taxable under existing cannabis laws. Notably, a county and its cities cannot impose the tax concurrently.

Additionally, the bill allows for the reimposition of the tax for additional periods of up to seven consecutive years, again requiring voter approval. Revenue generated from the tax will be distributed by the state treasurer, with 15 percent going to the county where the tax was collected, and the remainder shared among the county and cities based on their proportional revenue contributions. The liquor and cannabis board will handle the tax collection and distribution, with the option to deduct up to one percent for administrative expenses.