Cultural access sales tax

AN ACT Relating to sales and use tax for cultural access 1
programs; and amending RCW 82.14.525. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:3
Sec. 1. RCW 82.14.525 and 2023 c 179 s 1 are each amended to 4
read as follows: 5
(1) The legislative authority of a county may impose a sales and 6
use tax of up to one-tenth of one percent of the selling price in the 7
case of a sales tax, or value of the article used, in the case of a 8
use tax, for the purposes authorized under chapter 36.160 RCW. The 9
legislative authority of the county may impose the sales and use tax 10
by ordinance and may condition its imposition on the specific 11
authorization of a majority of the voters voting on a proposition 12
submitted at a special or general election held after June 30, 2016. 13
The ordinance, or ordinance and ballot proposition, may provide for 14
the tax to apply for a period of up to seven consecutive years.15
(2) If a county has not imposed the sales and use tax under this 16
section prior to December 31, 2024, a city within that county may 17
impose a sales and use tax of up to one-tenth of one percent of the 18
selling price in the case of a sales tax, or value of the article 19
used, in the case of a use tax, for the purposes authorized under 20
chapter 36.160 RCW. The legislative authority of the city may impose 21
H-2648.2
HOUSE BILL 2194
State of Washington 69th Legislature 2026 Regular Session
By Representatives Parshley, Doglio, Reed, Zahn, and Fosse
Prefiled 12/24/25. Read first time 01/12/26. Referred to Committee
on Finance.
p. 1 HB 2194
the sales and use tax by ordinance and may condition its imposition 1
on the specific authorization of a majority of the voters voting on a 2
proposition submitted at a special or general election. The 3
ordinance, or ordinance and ballot proposition, may provide for the 4
tax to apply for a period of up to seven consecutive years.5
(3) The tax authorized in this section is in addition to any 6
other taxes authorized by law and must be collected from those 7
persons who are taxable by the state under chapters 82.08 and 82.12 8
RCW upon the occurrence of any taxable event. 9
(4) The legislative authority of a county or city may reimpose a 10
tax imposed under this section for one or more additional periods of 11
up to seven consecutive years each. The legislative authority of the 12
county or city may reimpose the sales and use tax by ordinance and 13
may condition its reimposition on the specific authorization of a 14
majority of the voters voting on a proposition submitted at a special 15
or general election. 16
(5) ((A county and a city within that county may not concurrently 17
impose the tax authorized in this section. )) If a county imposes the 18
tax under subsection (1) of this section and a city within the county 19
imposes the tax under subsection (2) of this section, the county must 20
provide a credit against its tax for the full amount of the tax 21
imposed by the city.22
(6) Moneys collected under this section may only be used for the 23
purposes set forth in RCW 36.160.110. 24
(7) The department must perform the collection of taxes under 25
this section on behalf of a county or city at no cost to the county 26
or city, and the state treasurer must distribute those taxes as 27
available on a monthly basis to the county or city or, upon the 28
direction of the county or city, to its treasurer or a fiscal agent, 29
paying agent, or trustee for obligations issued or incurred by the 30
program. 31
(8) The definitions in RCW 36.160.020 apply to this section.32
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p. 2 HB 2194