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CITY · SALES · RCW 82.14.345
Bellingham Local Law Enforcement Programs Sales Tax
Bellingham's 0.10% Local Law Enforcement Programs (LLEP) sales tax, authorized under RCW 82.14.345 and codified at Bellingham Municipal Code 4.79. Voter-approved 2025; collection begins January 1, 2026 (first ...
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Cumulative collected
0.10% of taxable retail sales (Bellingham only)
Current rate
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Years of data
About this revenue source
Bellingham's 0.10% Local Law Enforcement Programs (LLEP) sales tax, authorized under RCW 82.14.345 and codified at Bellingham Municipal Code 4.79. Voter-approved 2025; collection begins January 1, 2026 (first DOR-reported quarter Q1 2026).
Authorization
Statutory or ballot basis for this revenue source.
Statutory citation: RCW 82.14.345
Effective: Jan 01, 2026
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
Newest layer of Bellingham's public-safety sales-tax stack. Combined with the existing 0.20% county Public Safety Sales Tax (Apr 2024) and 0.10% county Criminal Justice Sales Tax, criminal-justice / law-enforcement sales-tax dedications in Bellingham total 0.40% as of January 2026 — quadruple the rate of just 18 months earlier.
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