Standardizing notification provisions relating to local tax rate changes and shared taxes administered by the department.

 Z-0249.1

SENATE BILL 5315

State of Washington

69th Legislature

2025 Regular Session

By Senators Gildon, Salomon, and Nobles; by request of Department of Revenue

Read first time 01/16/25. Referred to Committee on Local Government.

AN ACT Relating to standardizing notification provisions relating to local tax rate changes and shared taxes administered by the department; and amending RCW 82.14.055 , 82.14.390 , and 82.14.485 .

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

Sec. 1. RCW 82.14.055 and 2016 c 46 s 1 are each amended to read as follows:

(1) Except as provided in subsections (2), (3), and (( (4) )) (5) of this section, a local sales and use tax change may take effect (a) no sooner than (( seventy-five )) 75 days after the department (( receives notice )) is notified in writing of the change and (b) only on the first day of January, April, or July.