The intent of the legislature is to make state and local tax revenue as open, transparent, and publicly accessible as is feasible. Increasing the ease of public access to state and local tax information significantly contributes to governmental accountability, public participation, and open government; this is particularly true when the information is currently available from disparate government sources, but is difficult for the public to collect and efficiently aggregate.
This section adds a new section to an existing chapter 82.02. Here is the modified chapter for context.
By January 1, 2023, the department must make publicly available an online searchable database of all taxes and tax rates in the state for each taxing district. The information must be aggregated by type of tax and accessible by entering a physical address for each residency or business. In addition to searching by physical address for each residence or business, searches must be accommodated by navigating through a map of the state as a whole and down to the level of each taxing district.
The department must also provide tax rate calculators on the searchable database to allow taxpayers to calculate their potential taxes. Calculators must be provided at a minimum for property, sales and use, business and occupation, vehicle, and other business taxes and must be specific to the rate for the taxing district in which the taxpayer resides. The calculator may only be used for educational purposes and does not have a legal effect on taxes due.
To facilitate the department's efforts in creating and maintaining the searchable database of each tax rate for all taxing districts in the state, each taxing district must report its tax rates to the department by September 30, 2022. In addition, every taxing district must report any changes to its tax rates within thirty days of an enactment of a different rate.
At a minimum the following taxes and rates must be included in the database and broken down to the taxing district or jurisdiction level:
State and local sales and use taxes;
State and local regular and excess property taxes;
State and local business taxes including, but not limited to, business and occupation taxes, public utility taxes, unemployment compensation taxes, and industrial insurance premiums;
State and local real estate excise taxes; and
State and local motor vehicle taxes and fees.
The database must also contain information, or links to information, on additional selective sales taxes, selective business taxes, and in-lieu of property taxes.
The database created under this section must be able to be accessed by and accessed from the state expenditure information website created under RCW 44.48.150.