The bill introduces an additional temporary state tax of 2% on the furnishing of short-term lodging in Washington, applicable for stays between April 1, 2026, and September 30, 2026. This tax will not apply to lodging for continuous periods of one month or more and is not subject to existing limitations under RCW 67.28.181 or RCW 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 amends RCW 82.08.020 to include this new tax provision and establishes the framework for the distribution of the collected revenues. Specifically, 25% of the revenues will be allocated to counties based on the amounts collected, another 25% will support human trafficking assistance programs, and the remaining 50% will fund state tourism initiatives. The section establishing the Enhanced Tourism Account will expire on July 1, 2027, with any remaining funds being transferred to the state general fund at that time.

Statutes affected:
Original Bill: 82.08.020