Public Safety Sales Tax
Fund 120 receives Bellingham's share of the county-wide 0.20% Public Safety Sales Tax authorized under RCW 82.14.450 and approved by Whatcom voters in November 2023 (Whatcom County Ordinance 2023-039, the "Justice ...
About this fund
Fund 120 receives Bellingham's share of the county-wide 0.20% Public Safety Sales Tax authorized under RCW 82.14.450 and approved by Whatcom voters in November 2023 (Whatcom County Ordinance 2023-039, the "Justice Project"). Collection began April 1, 2024. Per statute the County retains 60% and distributes 40% to incorporated cities by population; Bellingham receives the largest city share.
Beginning January 1, 2026, Fund 120 will also receive Bellingham's 0.10% Local Law Enforcement Programs sales tax (RCW 82.14.345, Bellingham Municipal Code 4.79).
City Council appropriates Fund 120 inflows through the biennial budget. The disbursement breakdown shown below reflects what was actually paid out under those appropriations.
Authorization
RCW citation: RCW 82.14.450 / RCW 82.14.345 / RCW 82.14.340
Multi-year balance ledger
Where the money goes
Revenue mix
Discussed in meetings
Methodology note
Real Record tracks Fund 120 disbursements at line-item granularity from the City's vendor-payment ledger (oh_pe / payment_amt / proj_desc). Each payment is presented with its recipient, project description, and line description so readers can compare the actual outflow pattern to the ballot language voters approved.
Revenue inflows are documented from RCW 82.14.450 (county 0.20% Public Safety) and RCW 82.14.345 (city 0.10% LLEP, effective Jan 1, 2026). The County retains 60% / cities receive 40% by population per the statutory distribution.