Drafter
Clerk 10/07/2026
Title
AN ORDINANCE imposing an additional sales and use tax of one-hundredth of one percent, as authorized by RCW 82.14.542; amending Ordinance 15961, Section 2, as amended, and K.C.C. 4A.200.205, adding a new chapter to K.C.C. Title 4A, establishing an effective date, and establishing an expiration date.
Body
PREAMBLE:
In 2020, there were 10,101 extremely low-income households and 11,741 low-income households in King County containing at least one child aged six years old and younger. Low-income and cost-burdened households are at higher risk of housing instability.
In 2024, there were 1,959 children under 18 years old and 1,555 parents experiencing homelessness in King County, while there are approximately 900 emergency shelter beds available for households with adults and children.
Additional funding is required to address the urgent need for shelter and rental assistance for families with children in King County.
In November 2015, King County declared a state of emergency to address the homelessness crisis.
In the 2026 Regular Session, the Washington state Legislature approved, and the Governor signed, Engrossed Substitute House Bill 2442, which became Chapter 221, Laws of Washington 2026 ("the Act").
The Act authorizes the legislative authority of a county to impose a sales and use tax for providing additional services that assist children and their families, including: child care; perinatal support services; before-school and after-school based youth services that address mental, social, behavioral, and physical health, workforce capacity building; shelter and rental assistance; and client transportation.
In accordance with RCW 82.14.542, it is the council's intent to appropriate the moneys collected in accordance with the statute solely for the purpose of providing additional services to assist children and their families.
BE IT ORDAINED BY THE COUNCIL OF KING COUNTY:
SECTION 1. Findings:
A. RCW 82.14.055 states that a loc...
Click here for full text