This bill adds a new section to chapter 82.04 RCW creating a business-and-occupation tax on persons engaging in radio and television broadcasting in Washington at a rate of 0.484 percent of gross income. It allows exclusion of revenues from network, national, and regional advertising either by (a) a standard deduction the unspecified department must publish by rule based on the U.S. Census Bureau economic census (to be updated September 30, 2025 and every five years thereafter), or (b) itemization by the individual broadcasting station that excludes the portion of revenue attributable to out-of-state audiences computed using specified signal strength contours (AM 0.5 mV/m; FM 1 mV/m or 60 dBu; TV channels 2–6 28 dBu; 7–13 36 dBu; 14–69 41 dBu). The bill defines "radio and television broadcasting" as delivery of audio, video, and written information by a station licensed and issued a call sign by the Federal Communications Commission, including delivery by wire, satellite, or any other means. The bill also amends RCW 82.04.280 to list radio and television broadcasting among the businesses taxed at 0.484 percent alongside printers (excluding newspapers), periodical and magazine publishers, certain public facility contractors, extractors/processors for hire, cold storage and storage warehouses, and certain insurance managing general agents. The text shows a prior parenthetical provision regarding radio and television broadcasting enclosed in double parentheses, but the extracted material does not make clear whether that denotes deletion or another drafting convention. The act states that RCW 82.32.805 and 82.32.808 do not apply to this act. Procedural changes in the extracted text include a rulemaking requirement for the department to publish the standard deduction based on federal economic census data. The extract does not identify which department must publish the rule, does not include an effective date, fiscal notes, or other implementation details, and does not provide the full context of referenced sections such as RCW 82.04.272, 82.04.190(6), 82.32.805, or 82.32.808.

If enacted, Washington would levy a 0.484 percent gross income tax specifically on radio and television broadcasters that are FCC‑licensed and operating in the state. Broadcasters can reduce their taxable revenue for network, national, and regional advertising either by taking a standard deduction set by a state department (based on the U.S. Census economic census) or by station‑level itemization that excludes the share of advertising revenue attributable to out‑of‑state audience using specified signal strength contours; stations with large out‑of‑state audiences would likely see a smaller tax bill if they can document that audience share. The people most affected are FCC‑licensed radio and TV stations in Washington, which will have a new tax liability and likely new compliance work to choose and document the deduction approach; the unnamed state department must publish the standard deduction by September 30, 2025, and update it every five years, creating an administrative deadline. Other businesses named in the amended list (printers, periodical publishers, cold storage and storage warehouses, certain contractors, extractors/processors for hire, and certain insurance agents) are listed at the same 0.484 percent rate, so their cost basis remains or is clarified, but the bill text provided does not identify which department will issue the rule, specify an effective date, or show fiscal estimates, so timing and exact administrative burden are unclear.