wa-law.org > bill > 2023-24 > HB 2231 > Original Bill
The law enforcement profession is challenging both physically and mentally, and coupled with the coronavirus pandemic and other significant events that have occurred in recent years that have rapidly changed and shifted community expectations of police, attraction and retention of law enforcement officers has become increasingly difficult. The United States department of justice issued a report in October 2023, with strategies aimed at helping law enforcement agencies increase the number of law enforcement officers. The department of justice report cited a 2023 report from the police executive research forum that showed that police agencies are facing a historic crisis in hiring and retaining law enforcement staff.
The legislature recognizes the need for attracting and retaining additional law enforcement officers in Washington. To address this need, the legislature intends to authorize counties and cities to impose a sales and use tax as a credit against the state sales and use tax to provide funding for attracting and retaining law enforcement officers throughout the state.
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In accordance with the timeline established in section 3 of this act, a county or city legislative authority may impose a sales and use tax in accordance with the terms of this chapter. The rate of tax under this section is 0.10 percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax.
For a city imposing the sales and use tax under this section, if the county in which the city is located also imposes the tax, the city sales and use tax must be credited against the county tax.
The tax authorized in this section is in addition to any other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. The tax authorized under this section is a credit against the state tax under chapter 82.08 or 82.12 RCW. The department must perform the collection of such taxes on behalf of the county or city at no cost to the county or city and the state treasurer must remit the tax to the jurisdiction as provided in RCW 82.14.060.
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Subject to (b) of this subsection, at least 50 percent of the money received under this section must be used solely for attracting and retaining additional commissioned law enforcement officers.
The remaining percentage of the money received under this section in the current calendar year may be used for criminal justice purposes.
For the purposes of this section, "criminal justice purposes" means activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs, and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates, as defined in RCW 70.123.020. After May 13, 2021, through December 31, 2024, criminal justice purposes includes local government programs that have a reasonable relationship to reducing the number of people interacting with the criminal justice system including, but not limited to, reducing homelessness and improving behavioral health.
Counties and cities may impose the sales and use tax authorized in section 2 of this act as follows:
By January 1, 2025, all counties and cities with a population of 50,000 or less may impose the sales and use tax.
By January 1, 2027, all counties and cities with a population between 50,000 and 175,000 may impose the sales and use tax.
By January 1, 2029, all counties and cities may impose the sales and use tax.
(1) Except as provided in subsection (2) of this section, all law enforcement personnel, except volunteers, and reserve officers whether paid or unpaid, initially employed on or after January 1, 1978, shall engage in basic law enforcement training which complies with standards adopted by the commission pursuant to RCW 43.101.080. For personnel initially employed before January 1, 1990, such training shall be successfully completed during the first fifteen months of employment of such personnel unless otherwise extended or waived by the commission and shall be requisite to the continuation of such employment. Personnel initially employed on or after January 1, 1990, shall commence basic training during the first six months of employment unless the basic training requirement is otherwise waived or extended by the commission. Successful completion of basic training is requisite to the continuation of employment of such personnel initially employed on or after January 1, 1990.