Title 35, CITIES AND TOWNS

A legislative authority may impose a charge on the furnishing of lodging by a lodging business located in the area. (1) There shall not be more than six classifications upon which a charge can be imposed. (2) Classifications can be based upon the number of rooms, room revenue, or…

(1) A legislative authority shall contract, prior to the effective date of an ordinance imposing a lodging charge under RCW 35.101.050, for the administration and collection of the charge by the state department of revenue. The department may deduct a percentage amount, as provid…

The lodging charge authorized in RCW 35.101.050 does not apply to temporary medical housing exempt under RCW 82.08.997, or any lodging business, lodging unit, or lodging guest so designated by the legislative authority. [ 2024 c 68 s 1; 2008 c 137 s 6.] Notes: Application—2024 c …

(1) In addition to the two dollar charge authorized by RCW 35.101.050, a legislative authority may impose an additional charge of up to three dollars per night of stay on the furnishing of lodging by a lodging business located in the area. To impose the additional charge, signatu…

Each tourism promotion area must conduct a program review of the additional tourism promotion area charge established in RCW 35.101.057. The review must be completed and submitted to the appropriate committees of the legislature by January 1, 2026. The review must: (1) Analyze ho…

Notice of a hearing held under RCW 35.101.030 shall be given by: (1) One publication of the resolution of intention in a newspaper of general circulation in the city or county in which the area is to be established; and (2) Mailing a complete copy of the resolution of intention t…

Whenever a hearing is held under RCW 35.101.030, the legislative authority shall hear all protests and receive evidence for or against the proposed action. The legislative authority may continue the hearing from time to time. Proceedings shall terminate if protest is made by the …

Only after an initiation petition has been presented to the legislative authority under RCW 35.101.020 and only after the legislative authority has conducted a hearing under RCW 35.101.030, may the legislative authority adopt an ordinance to establish an area. If the legislative …

(1) The charge authorized by this chapter shall be administered by the department of revenue and shall be collected by lodging businesses from those persons who are taxable by the state under chapter 82.08 RCW. Chapter 82.32 RCW applies to the charge imposed under this chapter. (…

The local tourism promotion account is created in the custody of the state treasurer. All receipts from the charges for tourism promotion must be deposited into this account. Expenditures from the account may only be used for tourism promotion. The state treasurer shall distribut…

The charges imposed under this chapter are in addition to the special assessments that may be levied under chapter 35.87A RCW. [ 2003 c 148 s 11.]

The charges imposed under this chapter are not a tax on the "sale of lodging" for the purposes of RCW 82.14.410. [ 2003 c 148 s 12.]

(1) The legislative authority imposing the charge shall have sole discretion as to how the revenue derived from the charge is to be used to promote tourism that increases the number of tourists to the area. However, the legislative authority may appoint existing advisory boards o…

The legislative authority may disestablish an area by ordinance after a hearing before the legislative authority. The legislative authority shall adopt a resolution of intention to disestablish the area at least fifteen days prior to the hearing required by this section. The reso…