WA SB5518

Cities with population over 120,000 in counties with 1,500,000+ residents may impose a local sales and use tax up to 0.3%, credited against state sales tax, if more than 25% of assessed property value is zoned industrial or warehousing

Tax authority targets the industrial and warehousing valley near the ports of Seattle and Tacoma, intended to offset revenue losses from sales tax sourcing law changes

Tax may be imposed starting July 1, 2025 and continue for a maximum of 20 years; revenue may be used for general community vitality purposes

Cities using this tax authority must hold minimum three town hall meetings at different locations and times during each biennial budget cycle, maintain a budget webpage, and conduct public surveys on budget priorities

Declared an emergency measure taking effect immediately upon passage