The bill amends existing law (RCW 82.14.450 and RCW 82.14.340) to expand and clarify local authority to impose a local sales and use tax. It allows counties and cities to submit ballot propositions at primary or general elections to impose such a tax, and it also permits county legislative authorities to adopt an ordinance or resolution to impose the tax without voter approval if done by January 1, 2028. County rate is capped at 0.3 percent of the selling price or value; a city’s standard cap is 0.1 percent but a city may impose up to 0.3 percent in certain circumstances tied to county action and timing, and the combined county-plus-city rate may not exceed 0.3 percent. Retail sales or use of motor vehicles and motor vehicle leases for the first 36 months are exempt. The amendments set limits and priorities between county and city enactments to prevent the combined rate from exceeding 0.3 percent, require clear ballot titles stating purposes if voter approval is sought, and make the referendum procedure in RCW 82.14.036 the exclusive method to subject county ordinances or resolutions imposing this tax to referendum. The bill prescribes uses and distributions of revenues: if voter-approved, one-third of revenues must be used solely for criminal justice, fire protection, community protection, or public safety purposes (including behavioral health, co-responder, and diversion programs); if imposed by ordinance or resolution without voter approval, all revenues must be used for those purposes. For county-imposed taxes, 60 percent is retained by the county and 40 percent is distributed to cities on a per capita basis; for city-imposed taxes, 85 percent is retained by the city and 15 percent is distributed to the county. Under the amended RCW 82.14.340, a county tax is set at 0.1 percent for that section, the state treasurer must distribute 10 percent to the county where collected and distribute the remainder ratably by population as determined by the Office of Financial Management, and moneys must be expended for defined "criminal justice purposes" including co-responder, diversion treatment, and domestic violence services; cities and counties may enter interlocal agreements to jointly expend funds. This is a modification of existing statutes that creates or expands local taxing authority, specifies procedural controls (including exclusive referendum procedure and timing deadlines), and prescribes revenue uses and intergovernmental distribution rules. The extracted text does not include other possible sections of the bill beyond the two amended RCWs, and a time-limited phrase about an earlier date range related to the definition of "criminal justice purposes" appears in the text but its current applicability or relationship to other provisions is unclear from the provided material.

If enacted, the bill lets counties and cities create a small local sales-and-use tax to fund criminal justice, fire and community protection, public safety, behavioral health, co-responder, diversion programs, and related services. County taxes can be up to 0.3% and cities generally up to 0.1%, but a city can raise its rate to 0.3% temporarily if the county hasn’t used the full 0.3% by July 1, 2026; in all cases the combined county + city rate cannot exceed 0.3%. Counties that pass an ordinance or resolution by January 1, 2028, may impose the tax without a public vote; if imposed by voters, one-third of proceeds must go to the listed public safety purposes, while taxes imposed without voter approval must be spent entirely on those purposes. Motor vehicle sales and the first 36 months of vehicle leases are exempt from the tax. The practical winners and losers are local governments and local safety and behavioral health providers: counties and cities gain a new revenue option and must decide whether to impose the tax, how to coordinate rates so the combined cap isn’t exceeded, and whether to put measures to voters. Revenue splits change incentives: a county keeps 60% of county-imposed tax revenue and passes 40% to its cities per capita, while a city keeps 85% of city-imposed revenue and sends 15% to the county; under one provision the state treasurer first sends 10% to the collecting county and the rest is split by population using Office of Financial Management figures. The bill creates coordination and political risks (rate credits between county and city, timing deadlines, and an exclusive referendum route for county taxes), and some implementation details and a dated phrase about an earlier time period are unclear from the provided text.