Whatcom County Criminal Justice Sales Tax

Whatcom County's 0.10% Criminal Justice sales tax, authorized under RCW 82.14.340. Distributed by formula across the county and its cities for criminal-justice purposes (police, courts, jail).

Live Sales County

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Latest year

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Cumulative collected

0.10% of taxable retail sales (county-wide)

Current rate

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Years of data

About this revenue source

Whatcom County's 0.10% Criminal Justice sales tax, authorized under RCW 82.14.340. Distributed by formula across the county and its cities for criminal-justice purposes (police, courts, jail).

Authorization

Statutory or ballot basis for this revenue source.

Statutory citation: RCW 82.14.340

Effective: Jan 01, 1990

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

First piece of the Bellingham public-safety sales-tax stack. Stacks with the 2024 county Public Safety 0.20% and the 2026 city LLEP 0.10% — total 0.40% of sales going to public-safety/criminal-justice purposes by Jan 2026.

Discussed in meetings

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