This bill amends existing law (RCW 82.14.525) to authorize a new local option sales and use tax: counties may impose a tax up to one-tenth of one percent (0.1%) for the purposes authorized under chapter 36.160 RCW. If a county has not imposed that tax before December 31, 2024, a city in that county may instead impose the same tax. Either the county or city imposes the tax by ordinance and may require voter authorization by a majority of votes on a proposition at a special or general election. A tax imposed by ordinance may run for up to seven consecutive years and legislative authorities may reimpose it for additional periods of up to seven years each. If both a county and a city impose the tax, the county must provide a credit against its tax equal to the full amount of the city tax. The bill sets procedural and administrative rules: revenue may only be used for the purposes set forth in RCW 36.160.110, and the definitions in RCW 36.160.020 apply to this section. The (unnamed) department specified in the section must collect the tax on behalf of the county or city at no cost to them, and the State Treasurer must distribute collections monthly to the county or city, or to their treasurer or to a fiscal agent, paying agent, or trustee for obligations issued by the program. The tax applies to persons taxable under chapters 82.08 and 82.12 RCW. This is a statutory modification that creates a new local taxing authority and associated procedural requirements; it is not a criminal provision and does not change criminal penalties. Important details are missing from the extracted text: the specific department charged with collection is not named, the content of the referenced RCW 36.160.110 uses and RCW 36.160.020 definitions are not included here, and the text does not define the referenced "program" or provide the prior context for a replaced prohibition.

Counties gain the option to raise up to 0.1% in local sales and use tax to fund programs tied to chapter 36.160 RCW, and if a county has not used that option by December 31, 2024, a city in that county can instead adopt the same tax. That creates a new small local revenue source for counties or cities, likely leading to slightly higher consumer costs where adopted, possible new program funding for the chapter 36.160 purposes, and more ballot measures for voters to approve or reject; if both a city and its county adopt the tax, the county must reduce its tax by the city’s amount, which could shift which local government actually receives the money. The state will collect the tax for the local governments at no charge and the State Treasurer will distribute receipts monthly to the adopting jurisdiction or to a treasurer or fiscal agent for any obligations, so money flow and debt payments can be handled promptly; affected parties include county and city legislative authorities, voters, taxpayers subject to chapters 82.08 and 82.12 RCW, the State Treasurer, and a state department that would collect the tax. Important details are missing here: the specific department that will collect the tax and the exact allowable program uses under RCW 36.160.110 are not provided, so the precise spending options and administrative responsibilities remain unclear.