Senior citizens local tax

AN ACT Relating to imposing a local sales tax wholly credited 1
against the state sales tax to support programs for senior citizens; 2
adding a new section to chapter 82.14 RCW; providing an effective 3
date; and declaring an emergency. 4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:5
NEW SECTION. Sec. 1. A new section is added to chapter 82.14 6
RCW to read as follows: 7
(1) The legislative authority of a rural county may impose a 8
sales and use tax in accordance with the provisions of this chapter 9
for the purposes designated in subsection (2) of this section.10
(a) The rate of the tax imposed must be 0.01 percent of the 11
selling price in the case of a sales tax, or value of the article 12
used, in the case of a use tax. 13
(b) The tax authorized under this section must be deducted from 14
the amount of tax otherwise required to be collected or paid to the 15
department under chapter 82.08 or 82.12 RCW. The department must 16
perform the collection of the taxes on behalf of the county at no 17
cost to the county. 18
(2) Moneys collected under this section must be used solely for 19
the purpose of administering senior citizens programs established in 20
accordance with RCW 36.39.060. 21
H-0143.1
HOUSE BILL 1373
State of Washington 69th Legislature 2025 Regular Session
By Representatives Orcutt, Klicker, Jacobsen, and Schmick
Read first time 01/17/25. Referred to Committee on Finance.
p. 1 HB 1373
(3) For purposes of this section, "rural county" means a county 1
with a population density of less than 100 persons per square mile or 2
a county smaller than 225 square miles as determined by the office of 3
financial management pursuant to RCW 43.62.035. 4
NEW SECTION. Sec. 2. This act is necessary for the immediate 5
preservation of the public peace, health, or safety, or support of 6
the state government and its existing public institutions, and takes 7
effect July 1, 2025.8
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p. 2 HB 1373