Hotel-Motel Stadium Tax
Authority: RCW 67.28.180
Distribution: To cities, towns, and counties.
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