Creating a local sales and use tax.

HB 1100 authorizes Washington cities and counties to impose a new 0.5% local sales and use tax, designed to supplement existing state collections without increasing overall tax burdens on consumers. The tax, collected alongside state sales taxes, must be credited against the state rate, ensuring the combined local and state tax does not exceed 0.5% total. Local governments (cities or counties) can use this revenue for essential services like public safety, infrastructure, and social programs, while the state Department of Revenue collects the tax at no cost to local jurisdictions. This bill directly affects local governments seeking additional funding and consumers, as it prevents net tax increases through the credit mechanism. The tax would take effect January 1, 2026, if passed.