Bill > HB2194

This bill modifies the existing law regarding sales and use tax for cultural access programs, primarily expanding the options for counties and cities to implement a small additional tax (up to one-tenth of one percent) to support cultural programs. The bill allows a county to impose this tax with voter approval, and if a county does not do so by December 31, 2024, a city within that county may implement the tax instead. The tax can be applied for up to seven consecutive years and can be reimposed for additional seven-year periods. Importantly, the bill clarifies that if both a county and a city within that county impose the tax, the county must provide a credit for the full amount of the city's tax. The revenue from this tax can only be used for specific cultural access purposes as defined in another section of state law (RCW 36.160.110), and the state Department of Revenue will collect these taxes at no cost to the county or city. The tax is additional to other existing taxes and would be collected from those already subject to state sales and use taxes.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=2194&Year=2025&Initiative=false