Authorizing counties to impose a business and occupation tax.

HB 2097 would allow Washington counties to impose a business and occupation tax to fund local services like public safety and waste management, directly affecting businesses operating within county jurisdictions. Counties must adopt a standardized model ordinance developed with business stakeholder input, including a minimum $20,000 annual gross income threshold for small businesses and provisions to prevent double taxation with city taxes. Before implementing or raising the tax, counties must hold a voter referendum requiring signatures from at least 15% of registered voters. The law specifies that existing tax classifications under state law remain exempt and mandates uniform reporting and penalty rules for all counties using this tax.