WA HB1702

Counties may impose an excise tax on utilities (electric, gas, telephone, water, sewer, solid waste, cable) serving consumers in unincorporated areas, with a maximum rate of 3% of gross income

Utilities must add the tax to customer bills and separately itemize the charge; the tax can only take effect on the first day of a calendar quarter, at least 75 days after county adoption

Counties may exempt business customers (manufacturing, aircraft repair, industrial facilities, farms, data centers) but cannot exempt residential customers unless business customers are also exempt

Counties must provide a credit against this tax for any similar utility tax already imposed by a city or town on the same transaction, preventing double taxation

0.2% of tax revenue must be used exclusively to assist low-income residents with utility costs; taxes collected under this act are exempt from the state public utility tax under RCW 82.16