Multiple Agency Fiscal Note Summary, Bill 6230 SB — Cash transactions/pennies
Summary
Multiple Agency Fiscal Note Summary for Bill Number 6230 SB, titled Cash transactions/pennies, followed by individual notes from the Office of State Treasurer, the Department of Revenue and the Department of Licensing and a Local Government Fiscal Note. The rollup shows Department of Licensing operating expenditures of 186,000 for 2025-27 and lists Department of Revenue and Department of Licensing receipts as "Non-zero but indeterminate cost and/or savings." The Department of Revenue note says the bill adjusts the total price of cash transactions to the nearest 5 cents and takes effect 90 days after final adjournment. The local government note says local governments will experience a loss or gain of up to 2 cents on each cash transaction.
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“Multiple Agency Fiscal Note Summary, Bill 6230 SB — Cash transactions/pennies.”
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Multiple Agency Fiscal Note Summary
Bill Number: 6230 SB Title: Cash transactions/pennies
Estimated Cash Receipts
Agency Name 2025-27 2027-29 2029-31
GF-State NGF-Outlook Total GF-State NGF-Outlook Total GF-State NGF-Outlook Total
Department of Non-zero but indeterminate cost and/or savings. Please see discussion.
Revenue
Department of Non-zero but indeterminate cost and/or savings. Please see discussion.
Licensing
Total $ 0 0 0 0 0 0 0 0 0
Agency Name 2025-27 2027-29 2029-31
GF- State Total GF- State Total GF- State Total
Local Gov. Courts
Loc School dist-SPI
Local Gov. Other Non-zero but indeterminate cost and/or savings. Please see discussion.
Local Gov. Total
Estimated Operating Expenditures
Agency Name 2025-27 2027-29 2029-31
FTEs GF-State NGF-Outlook Total FTEs GF-State NGF-Outloo Total FTEs GF-State NGF-Outlook Total
Office of State .0 0 0 0 .0 0 0 0 .0 0 0 0
Treasurer
Department of .0 0 0 0 .0 0 0 0 .0 0 0 0
Revenue
Department of .0 0 0 186,000 .0 0 0 0 .0 0 0 0
Licensing
Total $ 0.0 0 0 186,000 0.0 0 0 0 0.0 0 0 0
Agency Name 2025-27 2027-29 2029-31
FTEs GF-State Total FTEs GF-State Total FTEs GF-State Total
Local Gov. Courts
Loc School dist-SPI
Local Gov. Other Non-zero but indeterminate cost and/or savings. Please see discussion.
Local Gov. Total
Estimated Capital Budget Expenditures
Agency Name 2025-27 2027-29 2029-31
FTEs Bonds Total FTEs Bonds Total FTEs Bonds Total
Office of State Treasurer .0 0 0 .0 0 0 .0 0 0
Department of Revenue .0 0 0 .0 0 0 .0 0 0
Department of Licensing .0 0 0 .0 0 0 .0 0 0
Total $ 0.0 0 0 0.0 0 0 0.0 0 0
FNPID: 76115
FNS029 Multi Agency rollup
Agency Name 2025-27 2027-29 2029-31
FTEs GF-State Total FTEs GF-State Total FTEs GF-State Total
Local Gov. Courts
Loc School dist-SPI
Local Gov. Other Non-zero but indeterminate cost and/or savings. Please see discussion.
Local Gov. Total
Estimated Capital Budget Breakout
Prepared by: Megan Tudor, OFM Phone: Date Published:
(360) 890-1722 Final 2/ 2/2026
FNPID: 76115
FNS029 Multi Agency rollup
Individual State Agency Fiscal Note
Bill Number: 6230 SB Title: Cash transactions/pennies Agency: 090-Office of State Treasurer
Part I: Estimates
X No Fiscal Impact
Estimated Cash Receipts to:
NONE
Estimated Operating Expenditures from:
NONE
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: William Bridges Phone: 360-786-7367 Date: 01/22/2026
Agency Preparation: Dan Mason Phone: (360) 902-8990 Date: 01/30/2026
Agency Approval: Dan Mason Phone: (360) 902-8990 Date: 01/30/2026
OFM Review: Megan Tudor Phone: (360) 890-1722 Date: 02/02/2026
Form FN (Rev 1/00) 211,403.00 Request # 039-1
FNS063 Individual State Agency Fiscal Note 1 Bill # 6230 SB
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency
by section number.
SB 6230 relates to adjusting the price of a cash transaction to eliminate the need for pennies.
The office of the state treasurer is not involved in retail transactions. Therefore, there is no fiscal impact.
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate,
the detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived.
Explanation of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result
in the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the
expenditure impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing
functions.
Part III: Expenditure Detail
III. A - Operating Budget Expenditures
NONE
III. B - Expenditures by Object Or Purpose
NONE
III. C - Operating FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part I
and Part IIIA.
NONE
III. D - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
IV. D - Capital FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part IVB.
NONE
Cash transactions/pennies 090-Office of State Treasurer
Form FN (Rev 1/00) 211,403.00 Request # 039-1
FNS063 Individual State Agency Fiscal Note 2 Bill # 6230 SB
Part V: New Rule Making Required
Provisions of the bill that require the agency to adopt new administrative rules or repeal/revise existing rules.
Cash transactions/pennies 090-Office of State Treasurer
Form FN (Rev 1/00) 211,403.00 Request # 039-1
FNS063 Individual State Agency Fiscal Note 3 Bill # 6230 SB
Department of Revenue Fiscal Note
Bill Number: 6230 SB Title: Cash transactions/pennies Agency: 140-Department of Revenue
Part I: Estimates
X No Fiscal Impact
Estimated Cash Receipts to:
Non-zero but indeterminate cost and/or savings. Please see discussion.
Estimated Expenditures from:
NONE
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: William Bridges Phone:
360-786-7367 Date: 01/22/2026
Agency Preparation: Tom Gilmore Phone:
360-534-1559 Date: 01/27/2026
Agency Approval: Valerie Torres Phone:
360-534-1521 Date: 01/27/2026
OFM Review: Megan Tudor Phone:
(360) 890-1722 Date: 02/02/2026
Request # 6230-2-2
Form FN (Rev 1/00) 210,875.00 1 Bill # 6230 SB
FNS062 Department of Revenue Fiscal Note
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency
by section number.
Note: This fiscal note reflects a revision to the expenditures and replaces fiscal note number 6230-1.
CURRENT LAW:
Businesses calculate sales and use taxes uniformly for all transactions, regardless of the payment method, based on the
selling price. Selling price means the total amount, valued in money, for which anything the law defines as a retail sale is
sold, leased, or rented.
PROPOSAL:
This bill defines a rounding mechanism that will apply only to cash transactions. This mechanism will adjust the
total price of any transaction (selling price plus all applicable sales taxes and fees, as well as any discounts or other
adjustments) to the nearest 5 cents. Totals ending in 1, 2, 6, or 7 cents will round down to the nearest 5 cents, and totals
ending in 3, 4, 8, or 9 cents will round up to the nearest 5 cents.
The Department of Revenue (department) must adopt rules for transactions made by a combination of legal tender and
other forms of payment.
EFFECTIVE DATE:
The bill takes effect 90 days after the final adjournment of the session.
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate,
the detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived.
Explanation of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
The revenue impact of this bill is indeterminate but minimal. Rounding applied to affected transactions may slightly
increase or decrease total collections.
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result
in the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the
expenditure impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing
functions.
ASSUMPTIONS:
This proposal potentially affects up to 400,000 taxpayers with retail sales.
With the federal elimination of the penny, the department has determined that this will affect state tax administration and
will require issuing guidance and updating relevant information on the department's website.
Implementation of this legislative proposal is not expected to require any significant additional work beyond the
department's existing efforts planned in response to the federal elimination of the penny. Any additional costs will be
absorbed within current funding.
Part III: Expenditure Detail
III. A - Expenditures by Object Or Purpose
NONE
Request # 6230-2-2
Form FN (Rev 1/00) 210,875.00 2 Bill # 6230 SB
FNS062 Department of Revenue Fiscal Note
III. B - Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part I and Part IIIA.
NONE
III. C - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
Part V: New Rule Making Required
Request # 6230-2-2
Form FN (Rev 1/00) 210,875.00 3 Bill # 6230 SB
FNS062 Department of Revenue Fiscal Note
Individual State Agency Fiscal Note
Bill Number: 6230 SB Title: Cash transactions/pennies Agency: 240-Department of Licensing
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
Non-zero but indeterminate cost and/or savings. Please see discussion.
Estimated Operating Expenditures from:
FY 2026 FY 2027 2025-27 2027-29 2029-31
Account
Motor Vehicle Account-State 0 186,000 186,000 0 0
108-1
Total $ 0 186,000 186,000 0 0
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
X
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: William Bridges Phone: 360-786-7367 Date: 01/22/2026
Agency Preparation: Deb Williams Phone: 360-902-0015 Date: 01/29/2026
Agency Approval: Collin Ashley Phone: (564) 669-9190 Date: 01/29/2026
OFM Review: Kyle Siefering Phone: (360) 995-3825 Date: 01/30/2026
Form FN (Rev 1/00) 210,820.00 Request # SB 6230-1
FNS063 Individual State Agency Fiscal Note 1 Bill # 6230 SB
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency
by section number.
This bill sets requirements for how to adjust transactions to eliminate the need for pennies. The bill limits the
requirements of the bill to legal tender. It does not apply to payment by credit card, money order, etc. The bill requires the
adjustment be to the total price including taxes, fees, and discounts. Also it requires the total price to be rounded down for
1, 2, 6, or 7 cents and rounded up for 3, 4, 8, or 9 cents (e.g. – to the nearest 5 cents).
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate,
the detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived.
Explanation of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
Please see attached fiscal note.
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result
in the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the
expenditure impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing
functions.
Please see attached fiscal note.
Part III: Expenditure Detail
III. A - Operating Budget Expenditures
Account Account Title Type FY 2026 FY 2027 2025-27 2027-29 2029-31
108-1 Motor Vehicle State 0 186,000 186,000 0 0
Account
Total $ 0 186,000 186,000 0 0
III. B - Expenditures by Object Or Purpose
FY 2026 FY 2027 2025-27 2027-29 2029-31
FTE Staff Years
A-Salaries and Wages
B-Employee Benefits
C-Professional Service Contracts
E-Goods and Other Services 186,000 186,000
G-Travel
J-Capital Outlays
M-Inter Agency/Fund Transfers
N-Grants, Benefits & Client Services
P-Debt Service
S-Interagency Reimbursements
T-Intra-Agency Reimbursements
9-
Total $ 0 186,000 186,000 0 0
III. C - Operating FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part I
and Part IIIA.
NONE
Cash transactions/pennies 240-Department of Licensing
Form FN (Rev 1/00) 210,820.00 Request # SB 6230-1
FNS063 Individual State Agency Fiscal Note 2 Bill # 6230 SB
III. D - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
IV. D - Capital FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part IVB.
NONE
Part V: New Rule Making Required
Provisions of the bill that require the agency to adopt new administrative rules or repeal/revise existing rules.
Cash transactions/pennies 240-Department of Licensing
Form FN (Rev 1/00) 210,820.00 Request # SB 6230-1
FNS063 Individual State Agency Fiscal Note 3 Bill # 6230 SB
Individual State Agency Fiscal Note
Agency 240 – Department of Licensing
Bill Number: SB 6230 Bill Title: Cash Transactions Pennies
Part 1: Estimates
☐ No Fiscal Impact
Estimated Cash Receipts:
Indeterminate, see explanation below.
Estimated Expenditures:
Operating Expenditures Fund FY 26 FY 27 25-27 Total 27-29 Total 29-31 Total
Motor Vehicle 108 - 186,000 186,000 - -
Account Totals - 186,000 186,000 - -
Check applicable boxes and follow corresponding instructions.
☐ If the fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent
biennia, complete this page only (Part I).
☒ If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent
biennia, complete entire fiscal note form Parts I-V.
☐ Capital budget impact, complete Part IV.
☐ Requires new rule making, complete Part V.
Agency Preparation: Deb Williams Phone: (360) 634-5083 Date: 1/29/26
Agency Approval: Collin Ashley Phone: (360) 634-5384 Date: 1/29/26
Request # 1
Bill # SB 6320
Page 1 of 4
Part 2 – Explanation
2.A – Brief Description Of What The Measure Does That Has Fiscal Impact
This bill sets requirements for how to adjust transactions to eliminate the need for pennies. The bill
limits the requirements of the bill to legal tender. It does not apply to payment by credit card, money
order, etc. The bill requires the adjustment be to the total price including taxes, fees, and discounts. Also
it requires the total price to be rounded down for 1, 2, 6, or 7 cents and rounded up for 3, 4, 8, or 9
cents (e.g. – to the nearest 5 cents).
2.B - Cash receipts Impact
The revenue impact of this bill is indeterminate but minimal. Rounding applied to affected transactions
may slightly increase or decrease total collections.
2.C – Expenditures
The Department of Licensing (DOL) assumes that this bill will only apply to cash sales on use tax
transactions. DOL assumes that only vehicle and prorate and fuel tax transactions will be affected by this
change. Prorate and fuel tax transactions that fall under RCW chapters 82.38, 82.42, 82.41, 46.87 or
46.87 will not be affected.
Information Services:
The agency will use appropriated funds to hire contract programmers to accomplish this work or to
support current staff implementing this legislation within the required timeline. Appropriated funds may
also be used to hire agency temporary staff to support permanent staff assigned to this legislative effort.
Any change requires a process to ensure changes are correctly applied to the system. This involves
Project Managers that manage the team that completes the update, business analyst that documents
and reviews the system changes, architect services that analyzes how the update could have an effect
on other systems or DOL processes, developers who create the change, and testers and quality
assurance teams that ensure the update is working correctly.
Page 2 of 4
Cost Category Description Rate 2026 2027 2028 2029 2030 2031 Total Cost
Test to verify individual components meet
TESTER requirements; ensure that other business transactions $ 26,100 - 41,800 - - - - 41,800
have not been impacted.
Determine business requirements; translate
requirements into what changes are needed to various
BUSINESS ANALYST $ 17,300 - 8,700 - - - - 8,700
systems including account codes, inventory codes,
testing considerations, etc.
PROJECT MANAGER Manage schedule and contracts $ 35,000 - 14,000 - - - - 14,000
Create the conceptual model that defines the
structure, behavior and framework of a computerized
system including a breakdown of the system into
SECURITY AND
components, the component interactions and $ 19,800 - 5,900 - - - - 5,900
ARCHITECT SERVICES
interfaces (including with the environment, especially
the user), and the technologies and resources to be
used in the design.
Updates to the DRIVES system will require additional
CONTRACTED FAST
vendor hours outside of the contracted maintenance to $ 39,900 - 83,800 - - - - 83,800
DEVELOPER / TESTER
make system updates to implement this bill.
Trains business partners and employees in new system
TRAINER $ 29,000 - 14,500 - - - - 14,500
processes and capabilities.
PROJECT CONTINGENCY WaTech designated rate of 10% $ 27,470 - 16,900 - - - - 16,900
Totals - 185,600 - - - - 185,600
DOL will implement changes to information systems to update system logic to round tax amounts to the
nearest amount divisible by $0.05 when paid in cash, update system logic to round payments when paid
by mixed payment types including cash. If a cash payment gets voided, reversed, or unapplied the
system will be modified to remove the rounding transactions. DOL will update the revenue mode and
receipts to handle the new rounding transactions. DOL will create new nickel rounding revenue accounts
for each impacted service line (Vehicles and Prorate and Fuel Tax). Also, the information system will
have an added report on payments that have been rounded.
Part 3 – Expenditure Detail
3.A – Operating Budget Expenditures
Operating Expenditures Fund FY 26 FY 27 25-27 Total 27-29 Total 29-31 Total
Motor Vehicle 108 - 186,000 186,000 - -
Account Totals - 186,000 186,000 - -
3.B – Expenditures by Object or Purpose
Object of Expenditure FY 26 FY 27 25-27 Total 27-29 Total 29-31 Total
Goods and Services - 186,000 186,000 - -
Total By Object Type - 186,000 186,000 - -
3.C – FTE Detail
None
Page 3 of 4
Part 4 – Capital Budget Impact
None.
Part 5 – New Rule Making Required
None.
Page 4 of 4
LOCAL GOVERNMENT FISCAL NOTE
Department of Commerce
Bill Number: 6230 SB Title: Cash transactions/pennies
Part I: Jurisdiction-Location, type or status of political subdivision defines range of fiscal impacts.
Legislation Impacts:
X Cities: cities accepting cash as a form of payment
X Counties: counties accepting cash as a form of payment
X Special Districts: special districts accepting cash as a form of payment
Specific jurisdictions only:
Variance occurs due to:
Part II: Estimates
No fiscal impacts.
Expenditures represent one-time costs:
Legislation provides local option:
X Key variables cannot be estimated with certainty at this time: which local governments accept cash as a form of payment, software
updates costs, policy updates
Estimated revenue impacts to:
Non-zero but indeterminate cost and/or savings. Please see discussion.
Estimated expenditure impacts to:
Non-zero but indeterminate cost and/or savings. Please see discussion.
Part III: Preparation and Approval
Fiscal Note Analyst: Tammi Alexander Phone: 360-725-5038 Date: 01/23/2026
Leg. Committee Contact: William Bridges Phone: 360-786-7367 Date: 01/22/2026
Agency Approval: Alice Zillah Phone: 360-725-5035 Date: 01/23/2026
OFM Review: Megan Tudor Phone: (360) 890-1722 Date: 01/27/2026
Page 1 of 2 Bill Number: 6230 SB
FNS060 Local Government Fiscal Note
Part IV: Analysis
A. SUMMARY OF BILL
Description of the bill with an emphasis on how it impacts local government.
This bill outlines a rounding system for businesses to use on cash transactions to adjust the total price to the nearest 5
cents. Totals ending in 1, 2, 6, or 7 cents will round down to the nearest 5 cents, and totals ending in 3, 4, 8, or 9 cents
will round up to the nearest 5 cents.
B. SUMMARY OF EXPENDITURE IMPACTS
Expenditure impacts of the legislation on local governments with the expenditure provisions identified by section number and when
appropriate, the detail of expenditures. Delineated between city, county and special district impacts.
There are several city and county departments that accept cash payments. These could include solid waste, building and
permitting, planning, public health, treasurer (tax payments), assessor (licensing, recording, etc.), all departments for
public records copying charges, courts (fines and fees), public works (permitting), parks (fees), and utilities like water
and sewer service.
According to Washington Association of County Officials (WACO) local governments will need to revise or update
billing software to incorporate the 5 cent rounding guideline. It is unknown which or how many local governments will
need to purchase new software or what the costs would be. Therefore, the expenditure impact is indeterminate.
According to Municipal Research and Services Center (MRSC) the local governments would likely also need to update
their policies to address rounding cash transactions. This would require staff time, but likely minimal.
C. SUMMARY OF REVENUE IMPACTS
Revenue impacts of the legislation on local governments, with the revenue provisions identified by section number, and when appropriate,
the detail of revenue sources. Delineated between city, county and special district impacts.
Local governments will experience a loss or gain of up to 2 cents on each transaction when cash is accepted as the form
of payment if rounding is needed to eliminate the need for pennies.
According to the Department of Revenue (DOR) the revenue impact of this bill is indeterminate but minimal. Rounding
applied to affected transactions may slightly increase or decrease total collections. Please see the DOR fiscal note for a
complete list of their data sources and assumptions.
Sources:
Association of Washington Cities
Department of Revenue fiscal note, HB 2334 (2026)
Municipal Research and Services Center
Washington Association of County Officials
Washington State Association of Counties
Page 2 of 2 Bill Number: 6230 SB
FNS060 Local Government Fiscal Note
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