Lodging tax revenues

AN ACT Relating to lodging tax revenues; and amending RCW 1
67.28.1816. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:3
Sec. 1. RCW 67.28.1816 and 2013 c 196 s 1 are each amended to 4
read as follows: 5
(1) Lodging tax revenues under this chapter may be used, directly 6
by any municipality or indirectly through a convention and visitors 7
bureau or destination marketing organization for: 8
(a) Tourism marketing; 9
(b) The marketing and operations of special events and festivals 10
designed to attract tourists; 11
(c) Supporting the operations and capital expenditures of 12
tourism-related facilities owned or operated by a municipality or a 13
public facilities district created under chapters 35.57 and 36.100 14
RCW; or 15
(d) Supporting the operations and capital expenditures of 16
tourism-related facilities owned or operated by nonprofit 17
organizations described under 26 U.S.C. Sec. 501 (c)(3) and 26 U.S.C. 18
Sec. 501(c)(6) of the internal revenue code of 1986, as amended.19
(2)(a) Except as provided in (b) of this subsection, applicants 20
applying for use of revenues in this chapter must provide the 21
S-0410.1
SENATE BILL 5251
State of Washington 69th Legislature 2025 Regular Session
By Senators Christian, Chapman, and Frame
Read first time 01/14/25. Referred to Committee on Business,
Financial Services & Trade.
p. 1 SB 5251
municipality to which they are applying estimates of how any moneys 1
received will result in increases in the number of people traveling 2
for business or pleasure on a trip: 3
(i) Away from their place of residence or business and staying 4
overnight in paid accommodations; 5
(ii) To a place ((fifty)) 50 miles or more one way from their 6
place of residence or business for the day or staying overnight; or7
(iii) From another country or state outside of their place of 8
residence or their business. 9
(b)(i) In a municipality with a population of ((five thousand )) 10
5,000 or more, applicants applying for use of revenues in this 11
chapter must submit their applications and estimates described under 12
(a) of this subsection to the local lodging tax advisory committee.13
(ii) The local lodging tax advisory committee must select the 14
candidates from amongst the applicants applying for use of revenues 15
in this chapter and provide a list of such candidates and recommended 16
amounts of funding to the municipality for final determination. The 17
municipality may choose only recipients from the list of candidates 18
and recommended amounts provided by the local lodging tax advisory 19
committee. 20
(c)(i) All recipients must submit a report to the municipality 21
describing the actual number of people traveling for business or 22
pleasure on a trip: 23
(A) Away from their place of residence or business and staying 24
overnight in paid accommodations; 25
(B) To a place ((fifty)) 50 miles or more one way from their 26
place of residence or business for the day or staying overnight; or27
(C) From another country or state outside of their place of 28
residence or their business. A municipality receiving a report must: 29
Make such report available to the local legislative body and the 30
public; and furnish copies of the report to the joint legislative 31
audit and review committee and members of the local lodging tax 32
advisory committee. 33
(ii) The joint legislative audit and review committee must on a 34
biennial basis report to the economic development committees of the 35
legislature on the use of lodging tax revenues by municipalities. 36
Reporting under this subsection must begin in calendar year 2015.37
(d) This section does not apply to the revenues of any lodging 38
tax authorized under this chapter imposed by a county with a 39
p. 2 SB 5251
population of ((one million five hundred thousand )) 1,500,000 or 1
more. 2
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p. 3 SB 5251