Shown verbatim: the complete text as captured from the official page posted by the Washington Legislature, fetched 2026-08-29. This is the chaptered version. The official bill page.
CERTIFICATION OF ENROLLMENT SENATE BILL 5696 Chapter 152, Laws of 2025 69TH LEGISLATURE 2025 REGULAR SESSION SALES AND USE TAX—CHEMICAL DEPENDENCY AND MENTAL HEALTH TREATMENT PROGRAMS—NEW FACILITY CONSTRUCTION EFFECTIVE DATE: July 27, 2025 Passed by the Senate March 5, 2025 Yeas 49 Nays 0 DENNY HECK President of the Senate Passed by the House April 9, 2025 Yeas 96 Nays 1 LAURIE JINKINS Speaker of the House of Representatives CERTIFICATE I, Sarah Bannister, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SENATE BILL 5696 as passed by the Senate and the House of Representatives on the dates hereon set forth. SARAH BANNISTER Secretary Secretary Approved April 22, 2025 2:55 PM FILED April 23, 2025 BOB FERGUSON Governor of the State of Washington Secretary of State State of Washington SENATE BILL 5696 Passed Legislature - 2025 Regular Session State of Washington 69th Legislature 2025 Regular Session By Senator King AN ACT Relating to the sales and use tax supporting chemical dependency and mental health treatment programs; amending RCW 82.14.460; and creating a new section. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON: NEW SECTION. Sec. 1. The legislature finds that the operation or delivery of chemical dependency or mental health treatment programs and services and the operation or delivery of therapeutic court programs and services are part of local government public safety programs. New construction of facilities as well as modification of existing structures is part of that provision. The legislature finds a need to be clear that both strategies are acceptable within this chapter. Sec. 2. RCW 82.14.460 and 2023 c 101 s 1 are each amended to read as follows: (1)(a) A county legislative authority may authorize, fix, and impose a sales and use tax in accordance with the terms of this chapter. (b) If a county with a population over eight hundred thousand has not imposed the tax authorized under this subsection by January 1, 2011, any city with a population over thirty thousand located in that county may authorize, fix, and impose the sales and use tax in accordance with the terms of this chapter. The county must provide a credit against its tax for the full amount of tax imposed under this subsection (1)(b) by any city located in that county if the county imposes the tax after January 1, 2011. (2) The tax authorized in this section is in addition to any 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 county for a county's tax and within a city for a city's tax. The rate of tax equals one-tenth of one percent of the selling price in the case of a sales tax, or value of the article used, in the case of a use tax. (3) Moneys collected under this section must be used solely for the purpose of providing for the operation or delivery of chemical dependency or mental health treatment programs and services and for the operation or delivery of therapeutic court programs and services. Moneys collected by cities and counties under this section may ((also )) be used for new construction of facilities and modifications to existing facilities to address health and safety needs necessary for the provision, operation, or delivery of chemical dependency or mental health treatment programs or services otherwise funded with moneys collected in this section. For the purposes of this section, "programs and services" includes, but is not limited to, treatment services, case management, transportation, and housing that are a component of a coordinated chemical dependency or mental health treatment program or service. Every county that authorizes the tax provided in this section shall, and every other county may, establish and operate a therapeutic court component for dependency proceedings designed to be effective for the court's size, location, and resources. (4) All moneys collected under this section must be used solely for the purpose of providing new or expanded programs and services as provided in this section, except as follows: (a) For a county with a population larger than twenty-five thousand or a city with a population over thirty thousand, which initially imposed the tax authorized under this section prior to January 1, 2012, a portion of moneys collected under this section may be used to supplant existing funding for these purposes as follows: Up to fifty percent may be used to supplant existing funding in calendar years 2011-2012; up to forty percent may be used to supplant existing funding in calendar year 2013; up to thirty percent may be used to supplant existing funding in calendar year 2014; up to twenty percent may be used to supplant existing funding in calendar year 2015; and up to ten percent may be used to supplant existing funding in calendar year 2016; (b) For a county with a population larger than twenty-five thousand or a city with a population over thirty thousand, which initially imposes the tax authorized under this section after December 31, 2011, a portion of moneys collected under this section may be used to supplant existing funding for these purposes as follows: Up to fifty percent may be used to supplant existing funding for up to the first three calendar years following adoption; and up to twenty-five percent may be used to supplant existing funding for the fourth and fifth years after adoption; (c) For a county with a population of less than twenty-five thousand, a portion of moneys collected under this section may be used to supplant existing funding for these purposes as follows: Up to eighty percent may be used to supplant existing funding in calendar years 2011-2012; up to sixty percent may be used to supplant existing funding in calendar year 2013; up to forty percent may be used to supplant existing funding in calendar year 2014; up to twenty percent may be used to supplant existing funding in calendar year 2015; and up to ten percent may be used to supplant existing funding in calendar year 2016; and (d) Notwithstanding (a) through (c) of this subsection, moneys collected under this section may be used to support the cost of the judicial officer and support staff of a therapeutic court. (5) Nothing in this section may be interpreted to prohibit the use of moneys collected under this section for the replacement of lapsed federal funding previously provided for the operation or delivery of services and programs as provided in this section. Passed by the Senate March 5, 2025. Passed by the House April 9, 2025. Approved by the Governor April 22, 2025. Filed in Office of Secretary of State April 23, 2025.
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