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HB3962 • 2025

Allows city and county services for which net local transient lodging tax revenue may be used to be provided either directly by the city or county or indirectly by a special district.

Allows city and county services for which net local transient lodging tax revenue may be used to be provided either directly by the city or county or indirectly by a special district.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Representative Walters,, Javadi,, Senator Weber, Representative Gamba,, Grayber,, Helm,, Hudson,, Tran,, Senator Campos
Last action
2025-06-27
Official status
In Senate Committee
Effective date
Not listed

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2025-06-27 Senate

    In committee upon adjournment.

  2. 2025-06-24 Senate

    Public Hearing and Work Session held.

  3. 2025-06-23 Senate

    Public Hearing and Work Session held.

  4. 2025-06-19 House

    Potential conflict(s) of interest declared by Elmer, Nguyen D.

  5. 2025-06-19 House

    Third reading. Carried by Javadi, Walters. Passed. Ayes, 31; Nays, 23--Andersen, Breese-Iverson, Diehl, Drazan, Elmer, Harbick, Hartman, Helfrich, Levy B, Lewis, Lively, Mannix, McIntire, Nguyen D, Osborne, Pham H, Reschke, Rieke Smith, Ruiz, Scharf, Skarlatos, Wright, Yunker; Excused, 5--Boshart Davis, Evans, Nguyen H, Owens, Wallan; Excused for Business of the House, 1--Boice.

  6. 2025-06-19 Senate

    First reading. Referred to President's desk.

  7. 2025-06-19 Senate

    Referred to Finance and Revenue.

  8. 2025-06-18 House

    Second reading.

  9. 2025-06-17 House

    Recommendation: Do pass with amendments and be printed A-Engrossed.

  10. 2025-06-12 House

    Work Session held.

  11. 2025-06-05 House

    Work Session held.

  12. 2025-06-04 House

    Informational Meeting held.

  13. 2025-05-08 House

    Public Hearing held.

  14. 2025-04-18 House

    Referred to Revenue.

  15. 2025-04-15 House

    First reading. Referred to Speaker's desk.

Official Summary Text

<b>Digest: The Act would let local transient lodging tax money be used for city or county services provided by a special district in lieu of the city or county. The Act would change the split of tax uses from at least 70 percent for tourism and no more than 30 percent for local services to at least 40 percent and no more than 60 percent. The Act would let local governments with grandfathered tax laws use the new provisions of the Act. (Flesch Readability Score: 60.3).</b>
[<i>Digest: The Act tells the LRO to study local taxation. (Flesch Readability Score: 75.5).</i>]
[<i>Requires the Legislative Revenue Officer to study issues of local taxation. Directs the Legislative Revenue Officer to submit findings to the interim committees of the Legislative Assembly related to revenue not later than December 1, 2026.</i>]
<b>Allows city and county services for which net local transient lodging tax revenue may be used to be provided either directly by the city or county or indirectly by a special district. Changes the division of allowable uses of net local transient lodging tax revenue from at least 70 percent for tourism-related expenses and no more than 30 percent for city or county services, to at least 40 percent and no more than 60 percent, respectively. Allows units of local government with restricted grandfathered local transient lodging tax regimes to take advantage of the new provisions of the Act.
<b>Takes effect on the 91st day following adjournment sine die.</b>
Relating to: Relating to local taxation; prescribing an effective date.
Current location: In Senate Committee