{"data":{"id":"us-wa/rcw-82.14.542","jurisdiction":"us-wa","citation":"RCW 82.14.542","heading":"Sales and use tax for additional services assisting children and their families. (Effective January 1, 2027.)","body":"(1) The legislative authority of a city or county may by resolution or ordinance impose a sales and use tax in accordance with the terms of this chapter. The rate of the tax imposed by the city or county may not exceed 0.01 percent of the selling price, in the case of the sales tax, or the value of the article used, in the case of the use tax. This tax is in addition to other taxes authorized by law and must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the city or county.\n(2) Moneys collected under this section must be used solely for the purpose of providing additional services that assist children and their families, including: Child care; perinatal support services; before-school and after-school based youth services that address mental, social, behavioral, and physical health; workforce capacity building; shelter and rental assistance; and client transportation.\n(3) If the city adopts an ordinance or resolution to impose the sales and use tax under this subsection, the county in which the city is located must provide a credit against its tax under subsection (1) of this section for the city tax to the extent the total county and city tax rate under this section would exceed 0.01 percent.","path":["Title 82","Chapter 82.14"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.14.542","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T02:21:08Z","sha256":"adfe6507703742c425636155c4c0df61bb9fc5b479a7e1339eb594b92ae58e35","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.14.540","next":"us-wa/rcw-82.14.550"},"notice":"GroundRules: Original legal text. Not legal advice."}