Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

  1. Home
  2. Education
  3. Industry Guides
  4. Ballot Measure Requirements
  5. Part 2: Excess Levies And General Obligation Bonds

Part 2: Excess levies and general obligation bonds

Excess levies

Excess levies are imposed over and above regular property tax levies. Most excess levies require voter approval by a supermajority (60%). Local school district levies for maintenance and operations, transportation vehicle funds, or construction, modernization, or remodeling of school facilities under RCW 84.52.053 require a simple majority approval.

While several taxing districts have specific statutes authorizing excess levies, many taxing districts fall under the general excess levy statute, RCW 84.52.052.

Voter-approved excess levies are not subject to the statutory limitations.

Excess levy ballot titles must contain:

  • Identification of the enacting legislative body.
  • Statement of the subject matter, not to exceed 10 words.
  • A concise description of the measure, not to exceed 75 words.
  • A question asking if the ballot measure should be approved.

RCW 29A.36.071, 29A.72.050