Solid waste/local government

AN ACT Relating to solid waste and establishing the local 1
government solid waste assistance account; amending RCW 82.18.020 and 2
82.18.040; and adding a new section to chapter 82.18 RCW.3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4
Sec. 1. RCW 82.18.020 and 1989 c 431 s 79 are each amended to 5
read as follows: 6
(1) There is imposed on each person using the solid waste 7
services of a solid waste collection business a solid waste 8
collection tax equal to ((three and six-tenths )) 3.6 percent of the 9
consideration charged for the services. 10
(2) Beginning January 1, 2026, in addition to any taxes imposed 11
under this chapter, an additional tax is imposed on each person using 12
the services of a solid waste collection business as follows:13
(a) For services provided during the first year after the 14
effective date of this section, a rate of 0.5 percent of the 15
consideration charged for the services;16
(b) For services provided during the second year after the 17
effective date of this section, a rate of one percent of the 18
consideration charged for the services;19
H-1545.1
HOUSE BILL 2018
State of Washington 69th Legislature 2025 Regular Session
By Representatives Doglio, Parshley, and Scott
Read first time 02/24/25. Referred to Committee on Finance.
p. 1 HB 2018
(c) For services provided during the third year after the 1
effective date of this section, a rate of 1.5 percent of the 2
consideration charged for the services;3
(d) For services provided during the fourth year after the 4
effective date of this section, a rate of two percent of the 5
consideration charged for the services;6
(e) For services provided during the fifth year after the 7
effective date of this section and thereafter, a rate of 2.5 percent 8
of the consideration charged for the services.9
Sec. 2. RCW 82.18.040 and 2017 3rd sp.s. c 10 s 15 are each 10
amended to read as follows: 11
(1) Taxes collected under this chapter must be held in trust 12
until paid to the state. Except as otherwise provided in ((this)) 13
subsection (((1))) (2) of this section , taxes received by the state 14
must be deposited in the public works assistance account created in 15
RCW 43.155.050. ((For the period beginning July 1, 2011, and ending 16
June 30, 2015, taxes received by the state under this chapter must be 17
deposited in the general fund for general purpose expenditures. For 18
fiscal years 2016, 2017, and 2018, one-half of the taxes received by 19
the state under this chapter must be deposited in the general fund 20
for general purpose expenditures and the remainder deposited in the 21
education legacy trust account created in RCW 83.100.230. For fiscal 22
years 2019 through 2023, taxes received by the state under this 23
chapter must be deposited in the education legacy trust account 24
created in RCW 83.100.230.)) Any person collecting the tax who 25
appropriates or converts the tax collected is guilty of a gross 26
misdemeanor if the money required to be collected is not available 27
for payment on the date payment is due. If a taxpayer fails to pay 28
the tax imposed by this chapter to the person charged with collection 29
of the tax and the person charged with collection fails to pay the 30
tax to the department, the department may, in its discretion, proceed 31
directly against the taxpayer for collection of the tax.32
(2) Taxes collected above 3.6 percent must be deposited into the 33
local government solid waste assistance account created in section 3 34
of this act.35
(3) The tax is due from the taxpayer within ((twenty-five)) 25 36
days from the date the taxpayer is billed by the person collecting 37
the tax. 38
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(((3))) (4) The tax is due from the person collecting the tax at 1
the end of the tax period in which the tax is received from the 2
taxpayer. If the taxpayer remits only a portion of the total amount 3
billed for taxes, consideration, and related charges, the amount 4
remitted must be applied first to payment of the solid waste 5
collection tax and this tax has priority over all other claims to the 6
amount remitted. 7
NEW SECTION. Sec. 3. A new section is added to chapter 82.18 8
RCW to read as follows: 9
(1) The local government solid waste assistance account is 10
created in the custody of the state treasurer. Receipts from this 11
chapter must be deposited into the account. The account is not 12
subject to allotment procedures under chapter 43.88 RCW, and an 13
appropriation is not required for expenditures. 14
(2) The treasurer must annually disburse all moneys from the 15
local government solid waste assistance account to eligible counties 16
and cities in the following proportions: 17
(a) 50 percent of the amount collected must be distributed as a 18
base allocation equally among counties; and 19
(b) 50 percent of the amount collected must be distributed on a 20
per capita amount to counties and cities based on percentage of state 21
population. 22
(3) Counties and cities that receive distributions from the local 23
government solid waste assistance account must use the funding to 24
implement their comprehensive solid waste management plans, as 25
required by chapter 70A.205 RCW. 26
(4) For purposes of this section, "eligible counties and cities" 27
means any county or city that: 28
(a) Has primary responsibility for meeting the requirements of 29
chapter 70A.205 RCW; 30
(b) Partners with local governments that comply with coordination 31
requirements under RCW 70A.205.040; and 32
(c) Is compliant with the requirements of RCW 70A.205.075.33
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