Authorizes Washington counties to impose business and occupation taxes to fund services.

This bill authorizes Washington counties to impose business and occupation taxes to fund services such as behavioral health, public safety, transit, and waste management. The tax rate is capped at 0.0020, with higher rates requiring voter approval. Counties must establish a model ordinance for the tax, including provisions for nexus, allocation and apportionment of income, and credits to avoid multiple taxation. The bill also sets rules for tax computation, penalties, and confidentiality of tax information. The provisions take effect in 2027.

Authorizes Washington counties to impose business and occupation taxes to fund services.

This bill authorizes Washington counties to impose business and occupation taxes to fund services such as behavioral health, public safety, transit, and waste management. The tax rate is capped at 0.0020, with higher rates requiring voter approval. Counties must establish a model ordinance for the tax, including provisions for nexus, allocation and apportionment of income, and credits to avoid multiple taxation. The bill also sets rules for tax computation, penalties, and confidentiality of tax information. The provisions take effect in 2027.