wa-law.org > bill > 2025-26 > HB 2071 > Original Bill
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
"Online dating application" means a website, application, or internet-based service that allows users to register a free or paid account or profile for the primary purpose of matching with other users in pursuit of romantic relationships or social connections.
"Owner" means a business entity that exists for the primary purpose of engaging in commercial activity for profit and has 50 percent or more ownership of an online dating application that has Washington resident individuals as free or paid users or members.
"Resident individual" means a person who resides in Washington and is identifiable as such by personal information provided by the person to the owner during the registration process for the application such as the person's primary address or IP address. "Resident individual" does not include a person temporarily located in Washington.
There is levied and collected a monthly excise tax upon each owner of an online dating application.
The tax under this chapter is imposed on an owner of an online dating application and is based on the number of resident individuals that are both free and paid users or members of an online dating application each month, as reported by the owner to the department. The rate of the tax is $1 per resident individual member per month.
If the application is not accessed by the resident individual for 24 consecutive months, the account is considered abandoned and is not taxable.
Taxes collected under this chapter must be deposited into the domestic violence services account created under section 4 of this act.
Except as otherwise provided by law and to the extent not inconsistent with this chapter, chapter 82.32 RCW applies to the administration of taxes imposed under this chapter.
The department may adopt rules for administering the tax under this chapter.
An owner must maintain records necessary as required by the department, including records that allow the department to determine the number of resident individual members of the online dating application per month.
An owner must file a monthly return as required by the department.
An owner of an online dating application that pays the tax imposed under section 2 of this act in a given month must file a return in subsequent months until it reports no tax liability for 12 consecutive months.
The domestic violence services account is created in the state treasury. All receipts paid from the tax imposed in this chapter must be deposited in the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only for domestic violence intervention treatment and transfers to the crime victim and witness assistance account in RCW 7.68.047.
This act takes effect January 1, 2026.