The bill aims to expand local taxing authority for counties and cities in Washington State to fund public safety and community protection programs. It amends existing laws to allow county legislative authorities to impose a sales and use tax of up to 0.3% without voter approval if they adopt an ordinance by January 1, 2028. Additionally, if a county does not impose the tax at the full rate by July 1, 2026, city legislative authorities can impose the same tax by ordinance or resolution until January 1, 2028. The bill also stipulates that the combined total tax rate for counties and cities cannot exceed 0.3%.

Furthermore, the bill specifies that one-third of the revenue generated from the tax must be allocated for criminal justice, fire protection, and community protection purposes, including behavioral health and diversion treatment programs. If the tax is imposed without voter approval, all funds must still be used for these specified purposes. The bill also outlines the distribution of tax proceeds between counties and cities, ensuring that funds are shared equitably based on population. The amendments include changes to the definitions and uses of "criminal justice purposes," emphasizing the importance of programs that reduce interactions with the criminal justice system.

Statutes affected:
Original Bill: 82.14.450, 82.14.340
Engrossed Bill: 82.14.450, 82.14.340