This bill creates a new chapter in Title 36 RCW that authorizes county legislative authorities to impose a business and occupation (B&O) or gross receipts tax and establishes a statewide model ordinance process. A committee convened by the Washington State Association of Counties must draft the model ordinance with substantial input from statewide and local business stakeholders and the public. Counties that impose the tax must adopt specified mandatory provisions of the model ordinance, including a uniform system of credits to avoid multiple taxation, a minimum small business tax threshold of at least $20,000 gross income annually (counties may set higher thresholds), specified definitions, and other requirements. The Department of Commerce must post the model ordinance and provide paper copies; the Departments of Revenue and Licensing must post copies or links; counties must make their ordinances available under chapter 42.56 RCW. Amendments to model definitions and classifications are limited to no more frequently than once every four years except to comply with state law, and counties must publicly describe deviations from nonmandatory model provisions. The bill sets substantive tax and procedural rules: it caps county gross receipts tax rates at 0.0020 unless a majority of qualified county voters approve a higher rate; if a county taxes retail sales of tangible personal property measured by gross receipts it must apply a single uniform rate to all such retail activities; counties must provide reporting and payment options (monthly, quarterly, or annual) with payment due per RCW 82.32.045 and interest, penalties, assessment, and refund time periods computed per chapter 82.32 RCW. Counties must administer credits to prevent multiple taxation among retailing, wholesaling, manufacturing, extracting, and printing classifications and must allow taxpayers to use alternative allocation/apportionment methods in limited circumstances. The bill requires a specific referendum procedure, exclusive of other initiative or referendum rules, for counties first imposing or increasing a B&O tax (petition within seven days of ordinance passage; filing officer procedures and timelines; 30 days to gather signatures equal to 15% of registered county voters; certification to the next election per RCW 29A.04.321). The act includes provisions allowing counties to treat return information as confidential consistent with RCW 82.32.330, allocates printing and publishing income to a principal place of business in Washington under specified sections (with one provision expiring January 1, 2034), and requires counties taxing retail sales by gross receipts to annually report rates and revenues to the state auditor. The act also requires that a county may not impose a B&O tax unless the taxpayer has nexus with the county under commerce-clause interstate commerce standards and states that mere registration under the streamlined sales and use tax agreement does not establish nexus. Sections 2–19 and 21 take effect January 1, 2027; section 20 takes effect January 1, 2034. Some material needed to fully understand the act is not present in the extracted facts. The new chapter number in Title 36 RCW is not specified here, several referenced sections (including portions of sections 9–15, the full allocation/apportionment rules, and some definitions) are missing or cut off, and the interaction between the two printing/publishing allocation provisions and other cross-references cannot be determined from the provided excerpts.

If enacted, counties could start charging a business and occupation (gross receipts) tax subject to a model ordinance developed by a statewide committee and to a statewide cap on the tax rate of 0.0020 unless voters approve more. That creates a new local revenue option for counties beginning January 1, 2027, but it also requires counties to adopt specified mandatory rules (minimum small-business exemption of at least $20,000 annual gross income, credit rules to prevent multiple taxation including credit for any city B&O on the same event, reporting options and penalty/interest rules tied to state law, confidentiality rules, and annual reporting to the state auditor for retail gross receipts taxes). Counties will face new administrative duties and possible start-up costs to adopt the model provisions, administer credits and apportionment rules, post and make ordinances available, and manage a special referendum process when they first impose or increase the tax; businesses will face the prospect of new county-level gross-receipts taxes but will have protections like the minimum threshold, credits to avoid multiple taxation, limits on rate increases without voter approval, and allocation rules (including specific rules for printing/publishing and for professional employer organizations). Important details needed to predict exact impacts — for example the full credit formulas, the full reporting/penalty mechanics in sections 10–15, and the exact model committee composition and chapter number — are not present in the extracted text.