CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
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AN ORDINANCE relating to taxation; imposing a local sales and use tax to fund investments in criminal justice; repealing obsolete sales and use tax provisions; adding a new Section 5.60.029 to the Seattle Municipal Code; renumbering Sections 5.60.030 and 5.60.040 of the Seattle Municipal Code as Section 5.60.065 and further amending the section; repealing Section 5.60.050 and 5.60.060 of the Seattle Municipal Code; and ratifying and confirming certain prior acts.
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WHEREAS, after the COVID-19 public health emergency and resulting financial downturn, including generationally high inflation, the City's operating budget has faced a structural budget deficit, solved year-to-year by employing one-time measures; and
WHEREAS, public safety continues to be a top priority for the people of Seattle; and
WHEREAS, during the 2025 session, the Washington State Legislature enacted ESHB 2015 that authorizes city and county governments, including The City of Seattle, to impose a local sales and use tax of 0.1 percent by a legislative act prior to June 20, 2028; and
WHEREAS, the local sales and use tax revenue shall be spent on "criminal justice purposes" as authorized by ESHB 2015; and
WHEREAS, the City has implemented the policies and practices required by subsection 101(3) and 101(4) of ESHB 2015 and is therefore authorized by law to impose the local sales and use tax of 0.1 percent; and
WHEREAS, the City Council unanimously passed Resolution 32174 on July 29, which was signed by the Mayor on August 12, 2025, and which calls for utilizing public safety sales tax revenue to create a pathway to recovery for individuals experiencing substance use disorder; and
WHEREAS, The City of Seattle intends to impose the maximum local sales and use tax authorized under ESHB 2015; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. The City Council finds and declares that Th...
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