Authorizing counties to impose a public utility tax.

 S-0376.1

SENATE BILL 5088

State of Washington

69th Legislature

2025 Regular Session

By Senators Chapman, Cleveland, and Liias

Prefiled 12/19/24. Read first time 01/13/25. Referred to Committee on Local Government.

AN ACT Relating to authorizing counties to impose a public utility tax; and adding a new chapter to Title 82 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1. (1) Subject to the conditions and requirements of this section, the legislative authority of any county may impose an excise tax on the privilege of engaging in business as a utility. The tax is equal to the gross income of the utility derived from providing service to consumers within the county multiplied by the rate imposed by the legislative authority.

(2) A county may not impose a rate of tax that exceeds three percent.