Washington § 82.14.542 - Sales and use tax for additional services assisting children and their families. (Effective January 1, 2027.)

(1) The legislative authority of a city or county may by resolution or ordinance impose a sales and use tax in accordance with the terms of this chapter. The rate of the tax imposed by the city or county may not exceed 0.01 percent of the selling price, in the case of the sales tax, or the value of the article used, in the case of the use tax. This tax is in addition to 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 city or county.

(2) Moneys collected under this section must be used solely for the purpose of providing additional services that assist children and their families, including: Child care; perinatal support services; before-school and after-school based youth services that address mental, social, behavioral, and physical health; workforce capacity building; shelter and rental assistance; and client transportation.

(3) If the city adopts an ordinance or resolution to impose the sales and use tax under this subsection, the county in which the city is located must provide a credit against its tax under subsection (1) of this section for the city tax to the extent the total county and city tax rate under this section would exceed 0.01 percent.

Effective date—2026 c 221 ss 201 and 202: "Sections 201 and 202 of this act take effect January 1, 2027." [ 2026 c 221 s 1101.]

Findings—2026 c 221: "The legislature finds that providing additional services at the local level to get ahead of challenges that many individuals face, particularly children, in order to thrive is important for the success of the citizens of Washington.

The legislature further finds that there are many services that are not addressed through current funding options, including medicaid and county behavioral health programs. Existing service gaps include crisis stabilization, children mental health therapies, prevention and early interventions, behavioral health modalities, and culturally appropriate models for smaller community-based organizations. Reaching children and their families early is one of the best ways to reduce long-term needs and make a difference in overall mental health status as well as reducing youth violence, drug use, and suicides." [ 2026 c 221 s 201.]