Creates a new local-option tax authority by adding a new section to chapter 82.14 RCW (new section number not specified here) that authorizes certain cities to impose an additional sales and use tax of up to 0.3 percent on taxable events occurring within the city. The tax is collected from persons taxable under chapters 82.08 and 82.12 RCW, and revenue may be used for any purpose that improves community vitality in the same manner as general fund revenues. An ordinance or resolution imposing the tax must include an attestation that the city meets the bill’s definition of an "authorized city." The bill also imposes procedural public-engagement requirements on any city that adopts the tax when it adopts a biennial budget: hold at least three town hall meetings in different geographic locations and times of day explaining the budget process and providing opportunities for community dialogue, publish a webpage describing budget development and hearing dates, and conduct a survey soliciting input on budget priorities. It defines "authorized city" as one with population greater than 120,000, located in a county with population of 1,500,000 or greater, and with more than 25 percent of total assessed valuation from industrial and warehousing industries. The act takes effect January 1, 2026. The bill references existing provisions including RCW 82.14.545 and 82.14.550 (noting dedicated funding in those sections is scheduled to expire July 1, 2026) and relies on chapters 82.08 and 82.12 RCW for taxpayer obligations. Missing or unclear items in the extracted text include the exact new RCW section number, the precise geographic boundaries of the referenced "industrial and warehousing valley," and a possible internal inconsistency in subsection cross-references (the text refers to "authorized cities" in one subsection while the formal definition appears in a later subsection).

If enacted, the bill lets certain large cities in very large counties that rely heavily on industrial and warehousing property impose an extra local sales and use tax of up to 0.3 percent starting January 1, 2026. That would most directly raise new flexible local revenue for those eligible cities, usable like general fund money for community vitality projects, while passing a small additional cost onto people and businesses who pay sales or use taxes in those cities. The cities that choose to adopt the tax must add a public engagement package to each biennial budget process — at least three town halls in different places and times, a webpage with budget details and hearing dates, and a public survey — and must include an attestation that they meet the bill’s size and industrial valuation test when enacting the tax. There is some uncertainty in the text about the precise geographic definition of the referenced industrial and warehousing valley, the exact new RCW section number, and how this new option interacts with existing provisions and funding scheduled to expire July 1, 2026, so the timing and interaction with those accounts is not fully clear.