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COUNTY · SALES · HB 2015 (2025) §201; RCW 82.14 (uncodified section)

Whatcom County HB 2015 Public Safety Sales Tax (councilmanic — under consideration)

0.10% county-wide public safety sales tax authorized by HB 2015 (2025). As of March 2026, Whatcom County Council was actively debating whether to impose this tax councilmanically (no voter approval required if action ...

Proposed Sales County
Latest year
Cumulative collected
0.10% of taxable retail sales (county-wide if imposed)
Current rate
Years of data

About this revenue source

0.10% county-wide public safety sales tax authorized by HB 2015 (2025). As of March 2026, Whatcom County Council was actively debating whether to impose this tax councilmanically (no voter approval required if action taken by June 30, 2028) or to put it before voters. A Whatcom council member is on the record observing: 'unfortunately that was a decision made for us by the state legislature' — meaning the legislature removed voter approval as a prerequisite.

If imposed county-wide, would stack with Bellingham's already-enacted city version of the same tax (Bellingham residents would pay both layers on every retail purchase).

Authorization

Statutory or ballot basis for this revenue source.

Statutory citation: HB 2015 (2025) §201; RCW 82.14 (uncodified section)

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

Stack mechanic: city and county can both impose HB 2015's 0.10% councilmanically, simultaneously. In Bellingham this would push the CJ/PS-purpose sales-tax stack to 0.70% by end of 2026 — up from 0.10% in early 2024.

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.