This bill authorizes cities and counties in Washington State to levy a household excise tax to support the operation, maintenance, and capital needs of animal control and shelter systems. The legislation recognizes that current funding from general funds and licensing fees is insufficient to meet community needs, leading to service reductions. The tax can be imposed by city or county governing authorities through an ordinance or resolution, and it may be referred to voters for approval. The maximum tax rate is set at $2.50 per household unit per month for the first five years, with provisions for annual increases based on specific economic indicators.

Additionally, the bill outlines the process for petitioning against the tax, including requirements for signature collection and verification. Revenue generated from this tax must be allocated exclusively for the designated animal control and shelter systems. The act establishes a new chapter in Title 82 RCW and is set to take effect on January 1, 2027.