This bill creates a new voter-approved local sales and use tax dedicated to parks purposes by adding sections to chapter 35.61 RCW (metropolitan park districts), chapter 36.69 RCW (park and recreation districts), and chapter 82.14 RCW (tax authority and rules). A city, county, metropolitan park district, or park and recreation district may submit a proposition at a special or general election to impose the tax; a majority vote is required. The tax is additional to other taxes collected under chapters 82.08 and 82.12 RCW and the maximum rate is 0.2 percent (0.002) of the selling price or use value. Revenues are limited to acquiring, constructing, improving, and maintaining parks, trails, athletic fields, and recreation facilities, with up to 3 percent available for administration. The standard term limit is 10 years per imposition, renewable for additional 10-year periods with voter approval. A tax first imposed after July 1, 2027, may be imposed for up to 20 years if the ballot proposition dedicates revenues to repayment of indebtedness incurred for the authorized purposes. Jurisdictions may issue general obligation or revenue bonds, subject to applicable statutory limits, for terms not to exceed 20 years and may pledge the tax revenues to repay those bonds; a tax imposed under the longer-term option may remain in effect as long as necessary to retire the approved indebtedness. The bill requires that when overlapping metropolitan park district and park and recreation district jurisdictions both impose the tax, the district that imposes the tax later must credit the value of the earlier district’s tax so combined rates do not exceed 0.2 percent. The text references existing tax collection chapters and statutory limits on bonding. Missing from the provided text are an effective date or implementation timeline, specific ballot language or procedural steps for placing propositions before voters, detailed calculation rules for the required credit between overlapping districts, and definitions or clarifications for terms such as "indebtedness" and "jurisdiction."

If enacted, cities, counties, metropolitan park districts, and park and recreation districts could ask voters to add a small local sales and use tax—up to 0.2 percent—to pay for acquiring, building, improving, and maintaining parks, trails, athletic fields, and recreation facilities, with up to 3 percent of revenues allowed for administration. Voters must approve the tax; it normally runs for up to 10 years but can be renewed by voters in additional 10-year increments, and taxes first imposed after July 1, 2027, can run up to 20 years if the ballot dedicates the revenue to repay debt. Local governments that win voter approval could also issue bonds, pledge these tax revenues to repay them for up to 20 years, and must ensure overlapping park districts do not together charge more than the 0.2 percent cap. The most affected parties are local governments and park districts, which gain a new, modestly priced revenue source and the option to finance larger projects through bonded debt, and residents and purchasers in those jurisdictions, who would pay a small increase on taxable purchases. Implementation details that would change how this works in practice—like exact ballot language, the timing and procedures for elections, how to calculate credits when district boundaries overlap, and other statutory borrowing limits—are not provided here and could affect costs, timelines, and legal risk.