SB 5712 — Concerning the transparency of local taxing districts.

S-4074.1S-3276.2 SUBSTITUTE SENATE BILL 5712 State of Washington 67th Legislature 2022 Regular Session By Senate Housing & Local Government (originally sponsored by Senators Hasegawa and Nobles)Nobles READPrefiled FIRST01/06/22. TIME 01/28/22.

Read first time 01/10/22.

Referred to Committee on Housing & Local Government.

amending RCW 35.92.460 and 19.29A.030;

adding a new section to chapter 35.92 RCW;

Any metropolitan municipal corporation must disclose the rates of each tax it collects on behalf of another political subdivision, if p.

1 SSBSB 5712 Any metropolitan municipal corporation must disclose the rates of each tax it collects on behalf of another political subdivision, if any.

Diking, drainage, and sewerage improvement districts must also disclose the method by which the tax rates are applied to the relevant service charges billed to the p.

2 SSBSB 5712 improvement districts must also disclose the method by which the tax rates are applied to the relevant service charges billed to the customer or taxpayer.

(1) On regular billing statements provided electronically or in written form;

3 SSBSB 5712 (2)(1) On theregular district'sbilling website,statements ifprovided theelectronically districtor providesin written noticeform; to customers or taxpayers that such information is available on its website;

(2) On the district's website, if the district provides written notice to customers or taxpayers that such information is available on its website;

NEW SECTION.

RCWA 35.92.460new andsection 2020is cadded 135to schapter 135.92 areRCW each amended to read as follows:

(1) Any city or town ((thatoperating operatesas itsa ownmunicipal water, sewer or wastewater, or stormwater utility andmust imposesdisclose a fee or tax on the grossrates revenue of sucheach atax utilityit shallcollects discloseon thebehalf feeof oranother taxpolitical ratesubdivision, toif itsany. utility customers.

Such disclosure shall include statements, as applicable, that "the amount billed includes a fee or tax up to .

(dollar amount or percentage) calculated on the gross revenue of the water utility;

a fee or tax up to .

(dollar amount or percentage) calculated on gross revenue of the sewer or wastewater utility;

a fee or tax up to .

(dollar amount or percentage) calculated on the gross revenue of the stormwater utility.")) operating as a municipal utility must disclose the rates of each tax it collects on the gross revenue of such a utility to its p.

4 SSB 5712 utility customers.

(2) The disclosures required by this section must occur through at least one of the following methods:

(a)(1) On regular billing statements provided electronically or in written form;

(b)p. On the city or town's website, if the city or town provides written notice to customers or taxpayers that such information is available on its website;

or4 (c)SB Through5712 a(2) billingOn insert,the mailer,municipal orutility's otherwebsite, writtenif orit electronicprovides communicationwritten providednotice to customers or taxpayers onthat eithersuch aninformation annualis basisavailable oron withinits thirtywebsite; days of the effective date of any subsequent tax rate change.

or (3) AnyThrough citya orbilling towninsert, operatingmailer, asor aother municipalwritten utilityor andelectronic collectingcommunication taxes,provided fees,to customers or othertaxpayers serviceon chargeseither onan behalfannual basis or within 30 days of anotherthe politicaleffective subdivisiondate mustof alsoany complysubsequent withtax thisrate section.change.

and p.(4) Disclose the following information in a prominent manner on all billing statements sent to retail electric customers, or by a separate written notice mailed to all retail electric customers at least quarterly and at the same time as a billing statement:

5 SSB 5712 (4) Disclose the following information in a prominent manner on all billing statements sent to retail electric customers, or by a separate written notice mailed to all retail electric customers at least quarterly and at the same time as a billing statement:

65 SSBSB 5712