Washington Revised Code Title 82. Excise Taxes § 82.14.055. Tax changes

(1) Except as provided in subsections (2), (3), and (4) of this section, a local sales and use tax change may take effect (a) no sooner than seventy-five days after the department receives notice of the change and (b) only on the first day of January, April, or July.

(2) In the case of a local sales and use tax that is a credit against the state sales tax or use tax, a local sales and use tax change may take effect (a) no sooner than thirty days after the department receives notice of the change and (b) only on the first day of a month.

(4) For the purposes of this section, “local sales and use tax change” means enactment or revision of local sales and use taxes under this chapter or any other statute, including changes resulting from referendum or annexation.