HB 2194

H-2648.2
  HOUSE BILL 2194
State of Washington  69th Legislature  2026 Regular Session
By Representatives Parshley, Doglio, Reed, Zahn, and Fosse
Prefiled 12/24/25.    Read first time 01/12/26.      Referred to Committee
on Finance.
1     AN ACT Relating to sales and  use   tax   for   cultural   access
2 programs; and amending RCW 82.14.525.
3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
4     Sec. 1.   RCW 82.14.525 and 2023 c 179 s 1 are each amended to
5 read as follows:
6     (1) The legislative authority of a county may impose a sales and
7 use tax of up to one-tenth of one percent of the selling price in the
8 case of a sales tax, or value of the article used, in the case of a
9 use tax, for the purposes authorized under chapter 36.160 RCW. The
10 legislative authority of the county may impose the sales and use tax
11 by ordinance and may condition its imposition on the specific
12 authorization of a majority of the voters voting on a proposition
13 submitted at a special or general election held after June 30, 2016.
14 The ordinance, or ordinance and ballot proposition, may provide for
15 the tax to apply for a period of up to seven consecutive years.
16     (2) If a county has not imposed the sales and use tax under this
17 section prior to December 31, 2024, a city within that county may
18 impose a sales and use tax of up to one-tenth of one percent of the
19 selling price in the case of a sales tax, or value of the article
20 used, in the case of a use tax, for the purposes authorized under
21 chapter 36.160 RCW. The legislative authority of the city may impose
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1 the sales and use tax by ordinance and may condition its imposition
2 on the specific authorization of a majority of the voters voting on a
3 proposition submitted at a special or general election. The
4 ordinance, or ordinance and ballot proposition, may provide for the
5 tax to apply for a period of up to seven consecutive years.
6     (3) The tax authorized in this section is in addition to any
7 other taxes authorized by law and must be collected from those
8 persons who are taxable by the state under chapters 82.08 and 82.12
9 RCW upon the occurrence of any taxable event.
10     (4) The legislative authority of a county or city may reimpose a
11 tax imposed under this section for one or more additional periods of
12 up to seven consecutive years each. The legislative authority of the
13 county or city may reimpose the sales and use tax by ordinance and
14 may condition its reimposition on the specific authorization of a
15 majority of the voters voting on a proposition submitted at a special
16 or general election.
17     (5) ((A county and a city within that county may not concurrently
18 impose the tax authorized in this section.)) If a county imposes the
19 tax under subsection (1) of this section and a city within the county
20 imposes the tax under subsection (2) of this section, the county must
21 provide a credit against its tax for the full amount of the tax
22 imposed by the city.
23     (6) Moneys collected under this section may only be used for the
24 purposes set forth in RCW 36.160.110.
25     (7) The department must perform the collection of taxes under
26 this section on behalf of a county or city at no cost to the county
27 or city, and the state treasurer must distribute those taxes as
28 available on a monthly basis to the county or city or, upon the
29 direction of the county or city, to its treasurer or a fiscal agent,
30 paying agent, or trustee for obligations issued or incurred by the
31 program.
32     (8) The definitions in RCW 36.160.020 apply to this section.
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