The bill amends several sections of the Revised Code of Washington (RCW) related to the administration of excise taxes by the Department of Revenue. It introduces a new process for the approval and denial of applications for conditional certificates of program approval, which must now be made by a duly authorized city official within 90 days of receipt. The bill also specifies that conditional recipients must provide the city with documentation regarding completed work and affordable housing within 30 days of receiving a certificate of occupancy. Additionally, it establishes a framework for appealing decisions related to tax deferrals and outlines the responsibilities of the city and the Department of Revenue in these processes.

Furthermore, the bill modifies the procedures for local real estate excise tax changes, requiring that such changes take effect only after a 60-day notification period and only on specific dates (January, April, July, or October). It also introduces similar provisions for lodging tax changes, mandating that these changes can only take effect on designated dates and after a specified notification period. The bill aims to streamline the processes for tax deferral applications and local tax changes while ensuring compliance and transparency in the administration of these taxes.

Statutes affected:
Original bill: 82.92.010, 82.92.070, 82.92.090, 82.46.080
Substitute bill: 82.92.050, 82.92.070, 82.92.090, 82.46.080