wa-law.org > bill > 2025-26 > HB 1373 > Original Bill
The legislative authority of a rural county may impose a sales and use tax in accordance with the provisions of this chapter for the purposes designated in subsection (2) of this section.
The rate of the tax imposed must be 0.01 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.
The tax authorized under this section must be deducted from the amount of tax otherwise required to be collected or paid to the department under chapter 82.08 or 82.12 RCW. The department must perform the collection of the taxes on behalf of the county at no cost to the county.
Moneys collected under this section must be used solely for the purpose of administering senior citizens programs established in accordance with RCW 36.39.060.
For purposes of this section, "rural county" means a county with a population density of less than 100 persons per square mile or a county smaller than 225 square miles as determined by the office of financial management pursuant to RCW 43.62.035.
This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2025.