HomeMy WebLinkAboutSales Tax City of PT and Jefferson County effective 4_1_2026From:Stacie Prada
To:#Budget Committee
Subject:Sales Tax City of PT and Jefferson County effective 4/1/2026
Date:Thursday, April 2, 2026 11:16:46 AM
Attachments:Sales Tax City-County_2026-04-01.pdf
Hello, all,
I updated the sales tax and revenue composition – attached and available on the Treasurer’s
webpage.
Jefferson County Sales & Use Tax Rates
Unincorporated Jefferson County and City of Port Townsend Sales
and Use Tax Basic rate as of April 1, 2026 is 9.5% on goods and services;
hotel/motel users pay an additional 2%. Refer to WDOR Sales Tax
information for current information and notices.
o Sales tax rate and revenue composition April 1, 2026, click here
o Washington State DOR Sales Tax distribution data 2012-current,
excel document for download (17 MB) with pivot table and
chart options, click here
Please let me know if you have any questions.
Stacie Prada
Jefferson County Treasurer | PO Box 571 | Port Townsend, WA 98368 | (360) 385-9154 |
www.co.jefferson.wa.us
JEFFERSON COUNTY TREASURER
PO Box 571, Port Townsend WA 98368
TreasurerStaff@co.jefferson.wa.us
https://www.co.jefferson.wa.us/329/Treasurer(360) 385-9150
County Population 68.70%31.30%Stacie Prada – Treasurer
Sales in Unincorporated
Jefferson County
Sales in City of
Port Townsend Notes State Law
State 6.50%6.50%RCW 82.08.020(1)
Portion of State Sales Tax Funding Rural Counties 4,5,9 -0.09%-0.09%RCW 82.14.370
Affordable Housing and Supportive Housing 12 -0.0146%-0.0146%RCW 82.14.540
County General Fund - Basic 1 0.50%0.075%RCW 82.14.030(1)
County General Fund - Optional 2 0.50%0.075%RCW 82.14.030(2)
City of Port Townsend - Basic -0.425%RCW 82.14.030(1)
City of Port Townsend - Optional -0.425%RCW 82.14.030(2)
Rural Counties 4,5,9,16 0.09%0.09%Funded from State portion JeffCo and
City of PT retain within jursidiction RCW 82.14.370
County Special Purpose/Public Safety 10 0.30%0.30%60% to Jefferson County and 40% to
City of PT RCW 82.14.450
Transit 6,11 0.90%0.90%All to Transit RCW 82.14.045
Criminal Justice 3 0.10%0.10%1st 10% to County, then split based on
population RCW 82.14.340
E911 7 0.10%0.10%All to JeffCom RCW 82.14.420
Mental Health 8 0.10%0.10%All to Jefferson County RCW 82.14.460
Affordable Housing and Supportive Housing 12,14 0.0146%0.0146%
Affordable Housing funded from State
Sales Tax "HB1406 funds" Split PT/JC for
sales in city, capped each year
RCW 82.14.540
Housing and Related Services 15 0.10%0.10%Effective April 1. 2021 "HB1590 funds"
All to Jefferson County RCW 82.14.530
Port Townsend Transporation Benefit District 17 -0.30%Only collected in City of PT and all goes
to City of PT RCW 82.14.0455
Jefferson County Transporation Benefit District 18, 19 0.30%-Only collected in unincorporated
Jefferson County, all goes to JeffCo RCW 82.14.0455
Local Law Enforcement Programs - County 20 0.10%0.10%Effective April 1. 2026 All to Jefferson
County RCW 82.14.345
Total Sales Tax Rate for Basic Goods & Services 9.50%9.50%
Hotel/Motel Additional (from User) 13 2.00%2.00%
Lodging tax in addition to basic goods
and services, "Hotel/Motel" JeffCo and City of PT retain within jursidiction
RCW 67.28.180(1)
Portion of 6.5% State Sales Tax Funding Basic Lodging 14 -2.00%-2.00%
Hotel/Motel (Basic from state portion collected) 14 2.00%2.00%
Total Sales Tax Rate for Lodging 11.50%11.50%
Sales in Unincorporated
Jefferson County
Sales in City of
Port Townsend
State 6.3954%6.3954%
Jefferson County 1.6564%0.7091%
Jefferson County Transportation Benefit District 0.30%-
Jefferson County Transit 0.90%0.90%
JeffCom 0.10%0.10%
City of Port Townsend 0.15%1.3955%
Total Sales Tax Revenue for Basic Goods & Services 9.50%9.50%
State 4.3954%4.3954%
Jefferson County 5.6564%0.7091%
Jefferson County Transportation Benefit Dist 0.30%-
Jefferson County Transit 0.90%0.90%
JeffCom 0.10%0.10%
City of Port Townsend 0.15%5.3955%
Total Sales Tax Revenue for Lodging 11.50%11.50%
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Prepared by Jefferson County Treasurer 4/1/2026
2023 c 411 § 1 legislation RCW 82.14.370 updated to expire tax Dec 31, 2054.
Nov 7, 2023: 0.3% Established for Transportation Benefit District within City of PT by vote of the people. Imposed for 10 years unless extended. Effective 4/1/2024
Jan 13, 2025: 0.1% Established for Transportation Benefit District within Unincorporated JC by Res N0. 03- 0113- 25 TBD. Imposed for 10 years unless extended. Effective 4/1/2025
July 1, 2011: 0.3% Transit increase to 0.6% by vote of the people
Dec 16, 2019: County adopted Ord 16-1216-19 effective Feb 1, 2020 for Affordable and Supportive Housing (reduction from state portion) SHB1406. Expires in 20 years
June 15, 1981: 2% Lodging Tax County Ordinance 03-81, City of PT Ord 1845
September 1, 1998: 2% Lodging Tax credit funded from state portion of collected tax. "1406 funds"
Dec 21, 2020: 0.1% Established for Housing and Related Services by county ordinance Ord 11-1221-20 effective April 1, 2021 "1590 funds"
January 1, 2001: Transit 0.3%
April 1, 2005: 0.1% Established for E911 by vote of the people
June 1, 2006: 0.1% Established for Mental Health by ordinance, RCW 82.14.460, ordinance No. 08-1003-05
August 1, 2007: 0.1% Rural Sales tax increase to 0.9% by Legislature (reduction from state portion), Ord 05-0709-07, Exp 7/30/2032, 25 years
April 1, 2011: 0.3% County sales tax increase for special purpose (public safety and facilities) by vote of the people, RCW 82.14.450, Resolution 32-10 for ballot
October 1, 1970: ½ of 1%, Resolution 26-70
January 1, 1983: Resolution 87-82 Sales or Use Tax – rate 5/10 of 1%, with 15% of city, RCW 82.14.030(2), Recorded Vol 8 pages 01848-9
September 1, 1993: 0.1% Established for Criminal Justice, Ord 09-0913-93
July 1, 1998: Rural Counties Sales/Use tax of 0.04% was established. It is funded from the state portion of the collected tax.
July 1, 1999: Rural Sales tax was increased to 0.08% (reduction from state portion)
Nov 4, 2025: 0.2% Established for Transportation Benefit District within Unincorporated JC by vote of the people, Res 01-0112-26R. Imposed for 10 years unless extended. Effective
Dec 22, 2025:: 0.1% Established for Local Law Enforcement Public Safety Enhancement by Ord 12-1222-25 in jefferson County. Effective 4/1/2026
April 1, 2026 Sales Tax Rates Jefferson County, Washington
The county and the city currently impose the basic sales tax of 0.5% and optional
of 0.5% optional. Sales within the city
share 15% of those with the county
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Basic Lodging tax funded from state
portion collected, "Transient" JeffCo and
City of PT retain within jursidiction
RCW 67.28.180(2)(a)
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Sales Tax Rates By Category
6.5% minus Rural Counties and SHB
1406 portions
City and County split A&S Housing for sales in city. Max amount per year varies
Sales Tax Revenue By Jurisdiction
• Basic Sales Tax: County receives 1.0% for Basic sales tax iin
county and 0.15% in City. City receives 0.85% in city. For all sales in the county and the city:• County Special Purpose/Public Safety: County receives 60%,
City receives 40%.
• Criminal Justice: 10% goes to county, then split based on
population. According to OFM, the city has 31% of the total county population. • SHB 1406 added 0.0146% for Affordable & Supportive
Housing (Amount split city/county for sales in city)
• Criminal Justice first 10% goes to county and rest split by
population for city and county in all areas.
• County receives sales tax for basic goods & services plus full
amount for lodging in unincorporated Jefferson County.
• City receives share of basic goods & services sales tax and full Lodging share for lodging in City of Port Townsend.
Notes
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