67.28.225 – Compliance with prevailing wages on public works provisions.
RCW 67.28.225 Compliance with prevailing wages on public works provisions. A port district and any municipality or other entity involved in a joint venture or project with a port district under this chapter shall comply with the provisions of chapter 39.12 RCW. However, nothing in this section should be interpreted as a legislative intent to […]
67.28.8001 – Reports by municipalities—Summary and analysis by department of community, trade, and economic development.
RCW 67.28.8001 Reports by municipalities—Summary and analysis by department of community, trade, and economic development. (1) Each municipality imposing a tax under chapter 67.28 RCW shall submit a report to the *department of community, trade, and economic development on October 1, 1998, and October 1, 2000. Each report shall include the following information: (a) The […]
67.28.1801 – Credit against sales tax due on same lodging.
RCW 67.28.1801 Credit against sales tax due on same lodging. Tax collected under RCW 67.28.180 on a sale of lodging shall be credited against the amount of sales tax due to the state under chapter 82.08 RCW on the same sale of lodging. [ 1998 c 35 § 2.] NOTES: Validation of taxes imposed and […]
67.28.181 – Special excise taxes authorized—Rates—Credits for city or town tax by county—Limits.
RCW 67.28.181 Special excise taxes authorized—Rates—Credits for city or town tax by county—Limits. (1) The legislative body of any municipality may impose an excise tax on the sale of or charge made for the furnishing of lodging that is subject to tax under chapter 82.08 RCW. The rate of tax shall not exceed the lesser […]
67.28.1815 – Revenue—Special fund—Uses for tourism promotion and tourism facility acquisition and operation.
RCW 67.28.1815 Revenue—Special fund—Uses for tourism promotion and tourism facility acquisition and operation. Except as provided in RCW 67.28.180, all revenue from taxes imposed under this chapter shall be credited to a special fund in the treasury of the municipality imposing such tax and used solely for the purpose of paying all or any part […]
67.28.1816 – Lodging tax—Tourism promotion.
RCW 67.28.1816 Lodging tax—Tourism promotion. (1) Lodging tax revenues under this chapter may be used, directly by any municipality or indirectly through a convention and visitors bureau or destination marketing organization for: (a) Tourism marketing; (b) The marketing and operations of special events and festivals designed to attract tourists; (c) Supporting the operations and capital […]
67.28.1817 – Lodging tax advisory committee in large municipalities—Submission of proposal for imposition of or change in tax or use—Comments.
RCW 67.28.1817 Lodging tax advisory committee in large municipalities—Submission of proposal for imposition of or change in tax or use—Comments. (1) Before proposing imposition of a new tax under this chapter, an increase in the rate of a tax imposed under this chapter, repeal of an exemption from a tax imposed under this chapter, or […]
67.28.183 – Exemption from tax—Emergency lodging for homeless persons—Conditions.
RCW 67.28.183 Exemption from tax—Emergency lodging for homeless persons—Conditions. (1) The taxes levied under this chapter shall not apply to emergency lodging provided for homeless persons for a period of less than thirty consecutive days under a shelter voucher program administered by an eligible organization. (2) For the purposes of this exemption, an eligible organization […]
67.28.184 – Use of hotel-motel tax revenues by cities for professional sports franchise facilities limited.
RCW 67.28.184 Use of hotel-motel tax revenues by cities for professional sports franchise facilities limited. No city imposing the tax authorized under this chapter may use the tax proceeds directly or indirectly to acquire, construct, operate, or maintain facilities or land intended to be used by a professional sports franchise if the county within which […]
67.28.186 – Exemption from tax—Temporary medical housing.
RCW 67.28.186 Exemption from tax—Temporary medical housing. The taxes on lodging authorized under this chapter do not apply to sales of temporary medical housing exempt under RCW 82.08.997. [ 2008 c 137 § 3.] NOTES: Effective date—2008 c 137: See note following RCW 82.08.997.