RCW 35.101.120
Charges are not a tax on sale of lodging.
The charges imposed under this chapter are not a tax on the "sale of lodging" for the purposes of RCW 82.14.410.
[ 2003 c 148 § 12.]
Structure Revised Code of Washington
Chapter 35.101 - Tourism Promotion Areas.
35.101.020 - Establishment—Petition.
35.101.030 - Resolution of intention to establish area—Hearing.
35.101.040 - Limitations on area included—Interlocal agreements.
35.101.050 - Lodging charge—Limitations.
35.101.052 - Lodging charge—Contract for administration and collection of by department of revenue.
35.101.055 - Lodging charge—Exemption for temporary medical housing.
35.101.057 - Lodging charge—Additional charge.
35.101.058 - Lodging charge—Additional charge—Program review.
35.101.060 - Notice of hearing.
35.101.070 - Conduct of hearing—Termination of proceedings.
35.101.080 - Establishment of area—Ordinance.
35.101.090 - Administration, collection of lodging charge.
35.101.100 - Local tourism promotion account created.
35.101.110 - Charges are in addition to special assessments.