The council of a city or town that has territory included in two counties may adopt an ordinance creating an urban emergency medical service district in all of the portion of the city or town that is located in one of the two counties if:
An urban emergency medical service district shall be a quasi-municipal corporation and an independent taxing "authority" within the meaning of Article VII, section 1 of the state Constitution. Urban emergency medical service districts shall also be "taxing districts" within the meaning of Article VII, section 2 of the state Constitution.
An urban emergency medical service district shall have the authority to contract under chapter 39.34 RCW with a county, city, town, fire protection district, public hospital district, or emergency medical service district to have emergency medical services provided within its boundaries.
Territory located in the same county as an urban emergency medical service district that is annexed by the city or town must automatically be annexed to the urban emergency medical service district.
RCW 35.21.762
Levy for emergency medical care and services: RCW 84.52.069.