WA HB2194

Counties may impose a sales and use tax of up to 0.1% for cultural access programs authorized under chapter 36.160 RCW, with voter approval required and a maximum duration of seven consecutive years per imposition

Cities may impose the same 0.1% tax for cultural access programs if their county has not imposed the tax prior to December 31, 2024

Removes the prohibition on counties and cities concurrently imposing the cultural access tax; instead requires counties to provide a credit against their tax for the full amount of any city tax imposed within the county

Counties and cities may reimpose the tax for additional seven-year periods with voter approval

The Department of Revenue collects the tax at no cost to the county or city, with monthly distributions to the jurisdiction or its designated fiscal agent