§ 67.40.100. Limitation on license fees and taxes on hotels, motels, rooming houses, trailer camps, etc
Except as provided in chapters 67.28 and 82.14 RCW and RCW 67.28.181, after January 1, 1983, no city, town, or county in which the tax under RCW 67.40.090 is imposed may impose a license fee or tax on the act or privilege of engaging in business to furnish lodging by a hotel, rooming house, tourist court, motel, trailer camp, or similar facilities in excess of the rate imposed upon other persons engaged in the business of making sales at retail as that term is defined in chapter 82.04 RCW.
[1997 c 452 § 15; 1990 c 242 § 1; 1988 ex.s. c 1 § 25; 1982 c 34 § 10.]
Notes:
Intent -- Severability--1997 c 452: See notes following RCW 67.28.080.
Savings -- 1997 c 452: See note following RCW 67.28.181.
Application -- 1990 c 242: "This 1990 amendment applies to all proceeds of the tax authorized under RCW 67.40.100(2), regardless of when levied or collected." [1990 c 242 § 2.]
Sections: Previous 67.40.045 67.40.050 67.40.055 67.40.060 67.40.070 67.40.080 67.40.090 67.40.100 67.40.105 67.40.107 67.40.110 67.40.120 67.40.130 67.40.140 67.40.150 Next
Last modified: April 7, 2009