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 handling of tax revenues, specifying that taxes collected above the 3.6 percent rate will be deposited into the newly created local government solid waste assistance account.

The local government solid waste assistance account will be managed by the state treasurer and will not be subject to standard allotment procedures, allowing for direct disbursement of funds. The funds will be allocated to eligible counties and cities to support their comprehensive solid waste management plans, with half of the collected amount distributed equally among counties and the other half allocated based on population. Eligible entities must meet specific compliance requirements outlined in existing solid waste management regulations.

Statutes affected:
Original Bill: 82.18.020, 82.18.040