RCW 67.28.183
Exemption from tax—Emergency lodging for homeless persons—Conditions.
(1) The taxes levied under this chapter shall not apply to emergency lodging provided for homeless persons for a period of less than thirty consecutive days under a shelter voucher program administered by an eligible organization.
(2) For the purposes of this exemption, an eligible organization includes only cities, towns, and counties, or their respective agencies, and groups providing emergency food and shelter services.
[ 1992 c 206 § 5; 1988 c 61 § 2.]
NOTES:
Effective date—1992 c 206: See note following RCW 82.04.170.
Effective date—1988 c 61: See note following RCW 82.08.0299.
Structure Revised Code of Washington
Title 67 - Sports and Recreation—Convention Facilities
Chapter 67.28 - Public Stadium, Convention, Arts, and Tourism Facilities.
67.28.120 - Authorization to acquire and operate tourism-related facilities.
67.28.125 - Selling convention center facilities—Smaller counties within national scenic areas.
67.28.140 - Declaration of public purpose—Right of eminent domain.
67.28.150 - Issuance of general obligation bonds—Maturity—Methods of payment.
67.28.160 - Revenue bonds—Issuance, sale, form, term, payment, reserves, actions.
67.28.170 - Power to lease all or part of facilities—Disposition of proceeds.
67.28.180 - Lodging tax authorized—Conditions.
67.28.1801 - Credit against sales tax due on same lodging.
67.28.181 - Special excise taxes authorized—Rates—Credits for city or town tax by county—Limits.
67.28.1816 - Lodging tax—Tourism promotion.
67.28.183 - Exemption from tax—Emergency lodging for homeless persons—Conditions.
67.28.186 - Exemption from tax—Temporary medical housing.
67.28.200 - Special excise tax authorized—Exemptions may be established—Collection.
67.28.220 - Powers additional and supplemental to other laws.
67.28.225 - Compliance with prevailing wages on public works provisions.