Bill > SB5315

This bill standardizes notification provisions for local tax rate changes and shared taxes administered by the state's department of revenue. The bill amends three existing laws (RCW 82.14.055, 82.14.390, and 82.14.485) to clarify and streamline how local governments must notify the state about changes in sales and use taxes. Key changes include requiring written notification to the department of revenue for local sales and use tax changes, specifying timeframes for when tax changes can take effect (typically 30-75 days after notification and on specific dates), and adding requirements for notifications related to tax rate changes from annexations or other local ordinances. The bill also introduces new provisions for public facilities districts, mandating that they provide written notice to the department at least 75 days before retiring bonds that are funding regional centers. These changes aim to improve communication and transparency between local governments and the state revenue department when implementing local tax changes, ensuring more standardized and predictable processes for tax rate modifications.

Budget and Finance, Government Affairs

https://app.leg.wa.gov/billsummary?BillNumber=5315&Year=2025&Initiative=false