This bill introduces a temporary state tax on short-term lodging, amending RCW 82.08.020 to include an additional tax of two percent on the sale or charge for lodging from April 1, 2026, to September 30, 2026. This tax will not apply to lodging furnished for a continuous period of one month or more and is not subject to existing limitations under RCW 67.28.181 or 82.14.410. 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% to counties based on the tax collected, 25% to assist victims of human trafficking, and 50% 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 at that time. The bill also specifies that RCW 82.32.808 does not apply to this act.

Statutes affected:
Original Bill: 82.08.020