This bill authorizes local jurisdictions in Washington State to impose a new sales and use tax specifically for the support of parks, trails, and recreation facilities, contingent upon voter approval. The legislation recognizes the increasing population and the resulting pressure on local parks and recreation systems, which face challenges such as deferred maintenance and rising operational costs. The intent is to provide a funding mechanism that allows for the preservation, maintenance, and development of these essential community resources.

The bill introduces new sections to various chapters of the Revised Code of Washington (RCW), allowing metropolitan park districts and park and recreation districts to impose this tax under specified conditions. The tax rate is capped at 0.2 percent, and revenues generated must be allocated for acquiring, constructing, improving, and maintaining parks and recreation facilities, with a small portion allowed for administrative costs. The tax can be imposed for a maximum of 10 years, with the possibility of extension upon voter approval, and provisions are included for jurisdictions with overlapping boundaries to manage tax credits appropriately. Additionally, jurisdictions may issue bonds to finance projects related to the tax, ensuring that the funding supports long-term improvements in community recreation.