This bill creates a new law by adding sections to chapter 82.14 RCW that authorize a county legislative body to impose a local sales and use tax by resolution or ordinance. The tax rate is limited to 0.01 percent of the selling price (sales tax) or value of the article used (use tax), is additional to other taxes authorized by law, and must be collected from persons taxable under state chapters 82.08 and 82.12 RCW when a taxable event occurs within the county. All moneys collected under the new section must be used solely to provide additional services that assist children and their families, with enumerated service categories including child care, maternity support services, school-based mental/social/physical health services, workforce capacity building for service providers, shelter and rental assistance, and client transportation. The change is a fiscal and procedural one—creating a new local taxing authority and restricting the use of revenues—rather than a criminal or penalty change. The provided text does not include an effective date, implementation timeline, collection or distribution procedures, oversight or reporting requirements, eligibility or prioritization criteria among services, whether voter approval is required, or how conflicts with other laws would be resolved.

If enacted, each county’s legislative body could choose to add a very small local sales and use tax—no more than 0.01 percent—so businesses and consumers in that county would pay a tiny additional charge when taxable sales or uses occur. The revenues would be a new, dedicated local funding stream that must be used only for services that assist children and families (for example child care, maternity support, school-based health services, workforce capacity building, shelter and rental assistance, and client transportation). Counties would gain a new option to raise money for those services and would take on the responsibility to collect and spend the receipts for the listed purposes, while taxpayers pay a minimal extra amount; service providers, particularly smaller community-based organizations, could see increased funding opportunities. Important implementation details are missing from the text provided—there is no effective date, no oversight or reporting rules, no guidance on how funds are allocated among the listed services, and no clarity on whether voter approval or coordination with existing programs (like Medicaid or county behavioral health) is required.