Bill > HB1100

This bill creates a new local sales and use tax option for cities and counties in Washington state, addressing local government financial challenges while being mindful of consumer economic pressures. Specifically, the bill allows city and county legislative authorities to impose an optional 0.5% sales and use tax that would be credited against the state tax rate, ensuring no overall increase in tax burden for consumers. The tax would be collected on the same basis as existing state sales and use taxes, and if both a county and a city within that county impose the tax, the city's tax would be credited against the county's tax. The tax would be collected by the state department of revenue at no cost to the local jurisdiction, and local governments would be required to pass a resolution or ordinance to implement the tax. The legislation is designed to provide local governments with additional funding flexibility for essential services like public safety and infrastructure maintenance without creating additional financial strain on residents. The new tax option would take effect on January 1, 2026.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=1100&Year=2025&Initiative=false