The bill amends RCW 82.14.525 to allow counties and cities in Washington to impose a sales and use tax of up to one-tenth of one percent for cultural access programs. The tax can be implemented by ordinance, contingent upon voter approval through a proposition in a special or general election. The ordinance may specify that the tax applies for a period of up to seven consecutive years. If a county has not imposed this tax by December 31, 2024, a city within that county may then impose the same tax under similar conditions.

Additionally, the bill introduces a provision that if both a county and a city within that county impose the tax, the county must provide a credit against its tax for the full amount of the tax imposed by the city. This change replaces the previous restriction that prohibited concurrent imposition of the tax by both entities. The funds collected from this tax can only be used for purposes outlined in RCW 36.160.110, and the state will handle the tax collection at no cost to the counties or cities involved.

Statutes affected:
Original bill: 82.14.525