Washington · statute · Wash. Rev. Code ch. 35.101 · 18 active provisions
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Area" means a tourism promotion area.(2)(a) Except as otherwise provided in this subsection, "legislative authority" means the legislative authority of any county, or of any city or town within such a count…
For the purpose of establishing a tourism promotion area, an initiation petition must be presented to the legislative authority having jurisdiction of the area in which the proposed tourism promotion area is to be located. The initiation petition must include the following:(1) A description of the boundaries of the pro…
A legislative authority shall, after receiving a valid initiation petition under RCW 35.101.020, adopt a resolution of intention to establish an area. The resolution must state:(1) The time and place of a hearing to be held by the legislative authority to consider the establishment of an area;(2) A description of bound…
(1) Except as provided in subsection (2) of this section, no legislative authority may establish a tourism promotion area that includes within the boundaries of the area:(a) Any portion of an incorporated city or town, if the legislative authority is that of the county; and(b) Any portion of the county outside of an in…
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 location within the area.(3) Each classif…
(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 provided by contract, for the administration a…
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.
(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, signatures of the persons who operate lodging b…
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 how tourism promotion area charge funds wer…
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 to each lodging business in the proposed ar…
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 lodging businesses in the area which wou…
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 authority adopts an ordinance to establi…
(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.(2) At least seventy-five days prior to th…
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 distribute the money in the account on a monthly…
The charges imposed under this chapter are in addition to the special assessments that may be levied under chapter 35.87A RCW.
The charges imposed under this chapter are not a tax on the "sale of lodging" for the purposes of RCW 82.14.410.
(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 or commissions to make recommendations as…
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 resolution shall give the time and place of…