Allows a transportation improvement district to be created by the legislative authority of any city or town in which is located a mechanical lift bridge under state jurisdiction that links two employment centers as defined by a regional planning body; crosses a federally designated navigable waterway; provides access for emergency services to and from a major container shipping port; is on a local, state, or national historic register; is located on an arterial street that was formerly a state highway; and has received a substandard score on an engineering evaluation standard.

Provides the legislative authority of a city or town creating a transportation improvement district shall agree to assume jurisdiction of the bridge upon the formation of the transportation improvement district and carry out the improvements financed by the transportation improvement district as well as ongoing maintenance and operating costs following rehabilitation or reconstruction of the bridge.

Provides the legislative authority of a city or town that has created a transportation improvement district under this act may impose a sales and use tax within the boundaries of the transportation improvement district in accordance with the terms of chapter 82.14 RCW.