wa-law.org > bill > 2025-26 > HB 2018 > Original Bill
There is imposed on each person using the solid waste services of a solid waste collection business a solid waste collection tax equal to 3.6 percent of the consideration charged for the services.
Beginning January 1, 2026, in addition to any taxes imposed under this chapter, an additional tax is imposed on each person using the services of a solid waste collection business as follows:
For services provided during the first year after the effective date of this section, a rate of 0.5 percent of the consideration charged for the services;
For services provided during the second year after the effective date of this section, a rate of one percent of the consideration charged for the services;
For services provided during the third year after the effective date of this section, a rate of 1.5 percent of the consideration charged for the services;
For services provided during the fourth year after the effective date of this section, a rate of two percent of the consideration charged for the services;
For services provided during the fifth year after the effective date of this section and thereafter, a rate of 2.5 percent of the consideration charged for the services.
Taxes collected under this chapter must be held in trust until paid to the state. Except as otherwise provided in subsection (2) of this section, taxes received by the state must be deposited in the public works assistance account created in RCW 43.155.050. Any person collecting the tax who appropriates or converts the tax collected is guilty of a gross misdemeanor if the money required to be collected is not available for payment on the date payment is due. If a taxpayer fails to pay the tax imposed by this chapter to the person charged with collection of the tax and the person charged with collection fails to pay the tax to the department, the department may, in its discretion, proceed directly against the taxpayer for collection of the tax.
Taxes collected above 3.6 percent must be deposited into the local government solid waste assistance account created in section 3 of this act.
The tax is due from the taxpayer within 25 days from the date the taxpayer is billed by the person collecting the tax.
The tax is due from the person collecting the tax at the end of the tax period in which the tax is received from the taxpayer. If the taxpayer remits only a portion of the total amount billed for taxes, consideration, and related charges, the amount remitted must be applied first to payment of the solid waste collection tax and this tax has priority over all other claims to the amount remitted.
The local government solid waste assistance account is created in the custody of the state treasurer. Receipts from this chapter must be deposited into the account. The account is not subject to allotment procedures under chapter 43.88 RCW, and an appropriation is not required for expenditures.
The treasurer must annually disburse all moneys from the local government solid waste assistance account to eligible counties and cities in the following proportions:
50 percent of the amount collected must be distributed as a base allocation equally among counties; and
50 percent of the amount collected must be distributed on a per capita amount to counties and cities based on percentage of state population.
Counties and cities that receive distributions from the local government solid waste assistance account must use the funding to implement their comprehensive solid waste management plans, as required by chapter 70A.205 RCW.
For purposes of this section, "eligible counties and cities" means any county or city that:
Has primary responsibility for meeting the requirements of chapter 70A.205 RCW;
Partners with local governments that comply with coordination requirements under RCW 70A.205.040; and
Is compliant with the requirements of RCW 70A.205.075.