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 RCW 82.14.450 and RCW 82.14.340, allowing county legislative authorities to impose a sales and use tax of up to 0.3% without voter approval if enacted by January 1, 2028. Additionally, if a county does not impose the tax at the full rate by July 1, 2026, city legislative authorities may impose the tax at the same rate until January 1, 2028. The bill also stipulates that one-third of the tax revenue must be allocated for criminal justice, fire protection, and community protection purposes, including behavioral health and diversion treatment programs.

Furthermore, the bill clarifies the distribution of tax proceeds, mandating that 60% of the revenue collected by counties be retained by the county, with 40% distributed to cities on a per capita basis. It also specifies that the tax proceeds must be used for criminal justice purposes, which now include services aimed at reducing homelessness and improving behavioral health. The bill emphasizes the importance of collaboration between cities and counties in utilizing these funds for mutual benefit, including the construction and improvement of justice facilities.

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