H-2477.1
HOUSE BILL 2097
State of Washington
69th Legislature
2026 Regular Session
By Representatives Scott, Doglio, Peterson, Wylie, Parshley, Farivar, Macri, Hill, and Pollet
Prefiled 12/04/25. Read first time 01/12/26. Referred to Committee on Finance.
AN ACT Relating to authorizing counties to impose a business and occupation tax; adding a new chapter to Title 36 RCW; providing effective dates; and providing an expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. FINDINGS — INTENT. (1) The legislature finds no reason that counties in Washington state should not be permitted to levy business and occupation taxes. To fund services related to behavioral health, public safety, transit, and waste management, Washington counties rely primarily on sales taxes, property taxes, and federal grants. Sales taxes are the most regressive form of tax possible because they consume a disproportionate share of the income of poor and middle class spenders. Property taxes are often hard on middle-income and working-class homeowners; in section 1, chapter 39, Laws of 2015 3rd sp.s., the legislature recognized that "property taxes impose a substantial financial burden on those with fixed incomes." In addition, the prospect of depending upon federal grants has become increasingly dubious under the current presidential administration.
(2) Therefore, the legislature intends to authorize Washington counties to impose business and occupation taxes to fund services that Washingtonians rely on.