This bill adds a new section to chapter 82.14 RCW creating a new local-option sales and use tax that the legislative authority of a qualifying rural county may impose to fund senior citizens programs established under RCW 36.39.060. The tax rate is 0.01 percent of the selling price (sales tax) or of the value on use (use tax). Amounts imposed under this new tax are deducted from the taxes otherwise required to be collected or paid under chapters 82.08 and 82.12 RCW, and the department referenced in the bill is required to collect the tax on the county’s behalf at no cost to the county. Moneys collected must be used solely for administering the senior citizens programs specified in RCW 36.39.060. The bill defines "rural county" by reference to the office of financial management’s determination under RCW 43.62.035 (counties with population density under 100 persons per square mile or counties smaller than 225 square miles). It declares an emergency and takes effect July 1, 2025. This is a statutory change establishing a new revenue authority and related collection procedures; it does not create a crime or change penalties. The text refers repeatedly to "the department" but does not name which state department that is, and it relies on other statutes (chapters 82.08, 82.12, RCW 36.39.060, and RCW 43.62.035) for definitions and implementation procedures that are not included in the provided facts.

If enacted, rural county governments would be able to add a very small local sales and use tax of 0.01 percent to create a dedicated revenue stream that must be used only to administer senior citizens programs under RCW 36.39.060. Residents and people buying goods or using taxable services in counties that choose to impose the tax would likely pay that tiny extra charge, while the county would gain a new funding source for senior services without bearing collection costs because the state “department” named in statute is required to collect the tax on the county’s behalf at no cost to the county. The most affected parties are rural county legislative authorities (who decide whether to adopt the tax and then oversee use of the funds), senior program administrators (who could see additional administrative funding), and taxpayers and sellers in those counties (who would face the small added tax and related compliance). Important implementation details are unclear from the provided text: which specific counties meet the OFM “rural” definition in practice, which state department is meant to collect the tax, and the operational procedures for collection and distribution.