SB 5326 - DIGEST

(SUBSTITUTED FOR - SEE 1ST SUB)

Finds that: (1) The ability to respond to emergency situations by many of Washington state's fire protection jurisdictions have not kept up with the state's needs, particularly in urban regions;

(2) Providing a fire protection service system requires a shared partnership and responsibility between the federal, state, local, and regional governments and the private sector;

(3) There are efficiencies to be gained by regional fire protection service delivery while retaining local control; and

(4) Timely development of significant projects can best be achieved through enhanced funding options for regional fire protection service agencies, using already existing tax authority to address fire protection emergency service needs and new authority to address critical fire protection projects and emergency services.

Provides that, if approved by the majority of the voters within its boundaries voting on the ballot proposition, a regional fire protection service authority may impose a sales and use tax of up to 0.5 percent of the selling price or value of the article used in the case of a use tax. The tax authorized by this act is in addition to the tax authorized by RCW 82.14.030 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 taxing district.