Hotel-Motel Stadium Tax

Contacts:Nettie Van Horn/DOR
Phone: 360.705.6095
FAX: 360.705.6174
E-mail: nettiev@dor.wa.gov
Jessica Hicks/DOR
Phone: 360.705.6039
FAX: 360.705.6174
E-mail: jessicah@dor.wa.govAuthority:RCW 67.28.180

Distribution:To cities, towns, and counties.
Frequency:Monthly.Description:Tax of not more than two percent for lodging. Moneys are remitted back to cities, towns and counties and must be used for the purposes of (1) construction or operation of stadium facilities, convention center facilities, performing arts center facilities and/or visual arts center facilities or (2) to pay for advertising for the purpose of attracting visitors or encouraging tourism.
BARS Code:313.30.00