Washington SB5138 allows public facilities districts to impose an excise tax on lodging sales to fund convention and trade center projects, with.
Washington SB5138 amends existing law to allow public facilities districts to impose an excise tax on lodging sales, including short-term rentals, to fund the acquisition, ownership, operation, renovation, and expansion of convention and trade centers. The tax cannot exceed two percent and is subject to certain exemptions, such as lodging with fewer than 60 units in towns with populations under 300. If a district has not imposed such a tax before December 31, 1995, it requires voter approval. The tax cannot be imposed on hostels or lodging subject to a city's short-term rental tax.
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