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CITY · SALES · RCW 82.14.030(1); BMC 4.68

Bellingham Basic Sales Tax (RCW 82.14.030(1))

0.50% basic local sales and use tax imposed by Bellingham under RCW 82.14.030(1) and codified at Bellingham Municipal Code Chapter 4.68. The basic 0.50% is the foundational general-purpose city sales tax authorized to ...

Live Sales City
Latest year
Cumulative collected
0.50% of taxable retail sales (Bellingham only)
Current rate
Years of data

About this revenue source

0.50% basic local sales and use tax imposed by Bellingham under RCW 82.14.030(1) and codified at Bellingham Municipal Code Chapter 4.68. The basic 0.50% is the foundational general-purpose city sales tax authorized to all WA cities; revenue flows to the General Fund without ballot or purpose-specific dedication.

Combined with the 0.50% Optional Sales Tax (BMC 4.69), the 1.00% local sales tax under RCW 82.14.030 is the largest single source of city tax revenue after property tax.

Authorization

Statutory or ballot basis for this revenue source.

Statutory citation: RCW 82.14.030(1); BMC 4.68

Collection history

Year-by-year amount collected as documented in the source ledger (Annual Tax Books for property-tax sources; CAFRs and revenue schedules for others).
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Funds it feeds

Every governmental fund that this revenue source flows into. Allocation percentages are documented where the source materials specify them.
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Real-estate relevance

General Fund flexibility comes largely from this layer. When councilmanic taxes for specific purposes get layered on top (public safety, AH, LLEP), they're carving out new dedications while this base 0.50% remains the "general government" sales-tax piece.

Discussed in meetings

Real Briefings that mention this revenue source.
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Sources: Annual Tax Books (Whatcom County Assessor); Comprehensive Annual Financial Reports; statutory text (RCW); ballot results; agency revenue schedules. Real Record renders the published numbers in plain language; we don't change the figures. Where the source uses a different label or category than ours, both are shown.