The bill establishes a new local government solid waste assistance account and amends existing tax provisions related to solid waste collection services in Washington State. It imposes a solid waste collection tax of 3.6 percent on the consideration charged for services, with an additional tiered tax structure starting January 1, 2026. This additional tax will increase incrementally over five years, reaching a maximum of 2.5 percent in the fifth year and thereafter. The bill also modifies the distribution of collected taxes, specifying that taxes above the 3.6 percent rate will be deposited into the newly created local government solid waste assistance account.

Furthermore, the bill outlines the management and distribution of funds from the local government solid waste assistance account. It mandates that the state treasurer disburse the funds to eligible counties and cities, with 50 percent allocated equally among counties and the remaining 50 percent distributed based on population. The funds must be used to implement comprehensive solid waste management plans as required by existing law. The bill also clarifies the responsibilities of counties and cities in relation to solid waste management compliance.

Statutes affected:
Original Bill: 82.18.020, 82.18.040