Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

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  4. Ballot Measure Requirements
  5. Part 1: Voted Regular Levies, The Levy Limit, Levy Lid Lifts, And General Obligation Bonds For Port Districts
  6. Provisions For Single Year Levy Lid Lifts And Content For Ballot Titles

Provisions for single year levy lid lifts and content for ballot titles

Single year levy lid lifts:

  • May be voted at a General Election or a Special Election.
  • Require voter approval of a simple majority.
  • Must be levied within 12 months of voter approval.
  • Increase the district's highest lawful levy above statutory levy limitation for the first year of the lid lift.
  • Levy capacity increase is temporary unless the ballot specifically states the resulting levy will be used in the following years levy limit calculations.
  • May limit the levy increase for a specific period of time or purpose.
  • May provide that the exemption authorized by RCW 84.36.381 will apply to the lid lift increased levy capacity.


Single year levy lid lift ballot titles must contain:

  • Identification of the enacting legislative body.
  • Statement of the subject matter, not to exceed 10 words.
  • A concise description of the measure, not to exceed 75 words.
  • The dollar rate (levy rate) proposed.
  • A clear statement of the conditions, if any, which are applicable under RCW 84.55.050(4).
  • A question asking if the ballot measure should be approved.

RCW 29A.36.071, 29A.72.050, 84.55.050(1)