It is the intent of the legislature in enacting this chapter to provide for the implementation and clarification of Article XI, section 16 of the state Constitution, which authorizes the formation of combined city and county municipal corporations.
"City-county," as used in this chapter, means a combined city and county municipal corporation under Article XI, section 16 of the state Constitution.
[ 1984 c 91 § 1; ]
Recognizing the paramount duty of the state to provide for the common schools under Article IX, sections 1 and 2 of the state Constitution, school districts shall be retained as separate political subdivisions within the city-county.
[ 1984 c 91 § 2; ]
The method of allocating state revenues shall not be modified for a period of one year from the date the initial officers of the city-county assume office. During the one-year period, state revenue shares shall be calculated as if the preexisting county, cities, and special purpose districts had continued as separate entities. However, distributions of the revenue to the consolidated entities shall be made to the city-county.
[ 1984 c 91 § 4; ]
Subject to the requirements of RCW 41.56.100 and 41.58.070, if the city-county government includes a fire protection or law enforcement unit that was, prior to the formation of the city-county, governed by a state statute providing for binding arbitration in collective bargaining, then the entire fire protection or law enforcement unit of the city-county shall be governed by that statute.
[ 2021 c 13 § 5; 1984 c 91 § 5; ]
The formation of a city-county shall not have the effect of reducing, restricting, or limiting retirement or disability benefits of any person employed by or retired from a municipal corporation, or who had a vested right in any state or local retirement system, prior to the formation of the city-county.
[ 1984 c 91 § 6; ]
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Subject to subsection (4) of this section, a county, city, or town that meets the following requirements may levy a graduated tax on personal or business net income:
If a county imposes a personal or business income tax, it must make a corresponding reduction in the amounts collected by the jurisdiction in local sales and use taxes, public utility taxes, or property taxes prior to or in conjunction with levying a tax under this section; and
If a city or town imposes a personal or business income tax, it must make a corresponding reduction in the amounts collected by the jurisdiction in local sales and use taxes, property taxes, business and occupation taxes, or public utility taxes prior to or in conjunction with levying a tax under this section.
The following order of priority must be given to corresponding reductions made pursuant to subsection (1)(a) of this section:
Sales and use taxes;
Public utility taxes exceeding those necessary for regular maintenance and operation costs; and
Property taxes.
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Once the county, city, or town imposing a tax under subsection (1)(a) of this section has reduced the amounts collected by the jurisdiction in sales and use taxes, public utility taxes, and property taxes by 75 percent, then the county, city, or town may increase the personal income tax schedule under subsection (4) of this section at a proportional rate of up to $5 for every one dollar reduction in the amounts collected under subsection (2) of this section until the amounts collected under subsection (2) of this section are eliminated. Thereafter, a county, city, or town may increase the amount of tax collected under subsection (1)(a) of this section without a corresponding reduction.
Once the city or town imposing a tax under subsection (1)(b) of this section has eliminated the amounts collected by the jurisdiction under chapter 35.102 RCW, then the city or town may increase the tax rate under subsection (1)(b) of this section without a corresponding reduction.
A tax under this subsection must impose graduated rates that increase as the amount of corresponding taxable income increases. The graduated income tax rates for any tax imposed under this section must not exceed the federal income tax rate schedule under the federal internal revenue code effective December 31, 1960, with taxable income adjusted for inflation.
[ 2021 c XXX § 1; ]**