WA SB5775

Counties may impose a sales and use tax up to 0.3% without voter approval if adopted by ordinance or resolution before January 1, 2028; voter-approved taxes remain an option at primary or general elections

Cities may impose the tax up to 0.3% by ordinance without voter approval until January 1, 2028, but only if the county has not imposed the full 0.3% rate by July 1, 2026

Combined county and city tax rates cannot exceed 0.3%; the tax applies to sales and use taxes but exempts motor vehicle sales, uses, and leases for the first 36 months

Revenue distribution: counties retain 60% and distribute 40% to cities per capita; city-imposed taxes split 85% to the city and 15% to the county

Funds must support criminal justice, fire protection, community protection, or public safety purposes including behavioral health, co-responder programs, diversion treatment, and domestic violence services; taxes imposed without voter approval must use 100% of funds for these purposes rather than one-third