This bill introduces a temporary state tax on short-term lodging in Washington, amending RCW 82.08.020 to include an additional tax of two percent on the sale or charge for lodging from April 1, 2026, through September 30, 2026. This tax will apply to reservations made after the effective date of the new section and will not apply to lodging for continuous periods of one month or more. The revenue generated from this tax will be deposited into a newly created enhanced tourism account, which will distribute funds to counties, support programs for victims of human trafficking, and fund state tourism programs.

Additionally, the bill establishes the enhanced tourism account in the state treasury, detailing the distribution of the collected revenues: 25 percent to counties based on the tax collected, 25 percent to assist victims of human trafficking, and 50 percent to support state tourism programs. The section creating this account will expire on July 1, 2027, with any remaining funds being transferred to the state general fund before expiration. The bill also specifies that certain existing laws do not apply to this act.

Statutes affected:
Original Bill: 82.08.020