reglab/housing_qa huggingface dataset:
WA Rev Code § 35.101.010 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.010 - Definitions.

RCW 35.101.010 Definitions.Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Area" means a tourism promotion area.(2)(a) Except as otherwise provided in this subsection, "legislative authority" means the legislative authority of any county, or of any city or town within such a county, including unclassified cities or towns operating under special charters.(b) Except as provided in (c) of this subsection, in any county with a population of one million or more, "legislative authority" means two or more jurisdictions acting jointly as the legislative authority under an interlocal agreement created under chapter 39.34 RCW for the joint establishment and operation of a tourism promotion area.(c) For a city incorporated after January 1990, with a population greater than eighty-nine thousand, and located in a county described in (b) of this subsection, "legislative authority" means the city's legislative authority.(3) "Lodging business" means a person that furnishes lodging taxable by the state under chapter 82.08 RCW that has forty or more lodging units.(4) "Tourism promotion" means activities and expenditures designed to increase tourism and convention business, including but not limited to advertising, publicizing, or otherwise distributing information for the purpose of attracting and welcoming tourists, and operating tourism destination marketing organizations.(5) "Tourist" means a person who travels for business or pleasure on a trip:(a) Away from the person's place of residence or business and stays overnight in paid accommodations;(b) To a place at least fifty miles away one way by driving distance from the person's place of residence or business for the day or stays overnight. However, island communities without land access are exempt from the mileage requirement under this subsection (5)(b); or(c) To another country or state outside of the person's place of residence or business.[ 2020 c 215 § 1; 2015 c 131 § 1; 2009 c 442 § 1; 2003 c 148 § 1.]
WA Rev Code § 35.101.020 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.020 - Establishment—Petition.

RCW 35.101.020 Establishment—Petition.For the purpose of establishing a tourism promotion area, an initiation petition must be presented to the legislative authority having jurisdiction of the area in which the proposed tourism promotion area is to be located. The initiation petition must include the following:(1) A description of the boundaries of the proposed area;(2) The proposed uses and projects to which the proposed revenue from the charge shall be put and the total estimated costs;(3) The estimated rate for the charge with a proposed breakdown by class of lodging business if such classification is to be used; and (4) The signatures of the persons who operate lodging businesses in the proposed area who would pay sixty percent or more of the proposed charges.[ 2003 c 148 § 2.]
WA Rev Code § 35.101.030 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.030 - Resolution of intention to establish area—Hearing.

RCW 35.101.030 Resolution of intention to establish area—Hearing.A legislative authority shall, after receiving a valid initiation petition under RCW 35.101.020, adopt a resolution of intention to establish an area. The resolution must state:(1) The time and place of a hearing to be held by the legislative authority to consider the establishment of an area;(2) A description of boundaries in the proposed area;(3) The proposed area uses and projects to which the proposed revenues from the charge shall be dedicated and the total estimated cost of projects; and(4) The estimated rate or rates of the charge with a proposed breakdown of classifications as described in RCW 35.101.050.[ 2003 c 148 § 3.]
WA Rev Code § 35.101.040 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.040 - Limitations on area included—Interlocal agreements.

RCW 35.101.040 Limitations on area included—Interlocal agreements.(1) Except as provided in subsection (2) of this section, no legislative authority may establish a tourism promotion area that includes within the boundaries of the area:(a) Any portion of an incorporated city or town, if the legislative authority is that of the county; and(b) Any portion of the county outside of an incorporated city or town, if the legislative authority is that of the city or town.(2) By interlocal agreement adopted pursuant to chapter 39.34 RCW, a county, city, or town may establish a tourism promotion area that includes within the boundaries of the area portions of its own jurisdiction and another jurisdiction, if the other jurisdiction is party to the agreement.[ 2003 c 148 § 4.]
WA Rev Code § 35.101.050 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.050 - Lodging charge—Limitations.

RCW 35.101.050 Lodging charge—Limitations.A legislative authority may impose a charge on the furnishing of lodging by a lodging business located in the area.(1) There shall not be more than six classifications upon which a charge can be imposed.(2) Classifications can be based upon the number of rooms, room revenue, or location within the area.(3) Each classification may have its own rate, which shall be expressed in terms of nights of stay.(4) In no case may the rate under this section be in excess of two dollars per night of stay.[ 2003 c 148 § 5.]
WA Rev Code § 35.101.052 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.052 - Lodging charge—Contract for administration and collection of by department of revenue.

RCW 35.101.052 Lodging charge—Contract for administration and collection of by department of revenue.(1) A legislative authority shall contract, prior to the effective date of an ordinance imposing a lodging charge under RCW 35.101.050, for the administration and collection of the charge by the state department of revenue. The department may deduct a percentage amount, as provided by contract, for the administration and collection expenses incurred by the department.(2) This section only applies to a legislative authority consisting of a county with a population of one million or more or a city or town within such a county.[ 2009 c 442 § 2.]
WA Rev Code § 35.101.055 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.055 - Lodging charge—Exemption for temporary medical housing.

RCW 35.101.055 Lodging charge—Exemption for temporary medical housing.The lodging charge authorized in RCW 35.101.050 does not apply to temporary medical housing exempt under RCW 82.08.997.[ 2008 c 137 § 6.]NOTES:Effective date—2008 c 137: See note following RCW 82.08.997.
WA Rev Code § 35.101.057 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.057 - Lodging charge—Additional charge.

RCW 35.101.057 Lodging charge—Additional charge. (Expires July 1, 2027.)(1) In addition to the two dollar charge authorized by RCW 35.101.050, a legislative authority may impose an additional charge of up to three dollars per night of stay on the furnishing of lodging by a lodging business located in the area. To impose the additional charge, signatures of the persons who operate lodging businesses who would pay sixty percent or more of the proposed charges must be provided together with the proposed uses and projects to which the proposed revenue from the additional charge shall be put, the total estimate costs, and the estimated rate for the charge with a proposed breakdown by class of lodging business if such classification is to be used.(2) This section expires July 1, 2027.[ 2020 c 215 § 2.]
WA Rev Code § 35.101.058 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.058 - Lodging charge—Additional charge—Program review.

RCW 35.101.058 Lodging charge—Additional charge—Program review.Each tourism promotion area must conduct a program review of the additional tourism promotion area charge established in RCW 35.101.057. The review must be completed and submitted to the appropriate committees of the legislature by January 1, 2026. The review must:(1) Analyze how tourism promotion area charge funds were used during the period when the additional charge was imposed;(2) Identify additional marketing and promotional measures conducted or purchased with additional funds beyond the current two dollar charge;(3) Assess whether additional tourism promotion area charges above two dollars contributed to an actual increase in the number of tourists, as defined in RCW 35.101.010; and(4) Assess the average additional cost per visit per tourist due to additional tourism promotion area charges above two dollars.[ 2020 c 215 § 4.]
WA Rev Code § 35.101.060 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.060 - Notice of hearing.

RCW 35.101.060 Notice of hearing.Notice of a hearing held under RCW 35.101.030 shall be given by:(1) One publication of the resolution of intention in a newspaper of general circulation in the city or county in which the area is to be established; and(2) Mailing a complete copy of the resolution of intention to each lodging business in the proposed area.Publication and mailing shall be completed at least ten days prior to the date and time of the hearing.[ 2003 c 148 § 6.]
WA Rev Code § 35.101.070 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.070 - Conduct of hearing—Termination of proceedings.

RCW 35.101.070 Conduct of hearing—Termination of proceedings.Whenever a hearing is held under RCW 35.101.030, the legislative authority shall hear all protests and receive evidence for or against the proposed action. The legislative authority may continue the hearing from time to time. Proceedings shall terminate if protest is made by the lodging businesses in the area which would pay a majority of the proposed charges.[ 2003 c 148 § 7.]
WA Rev Code § 35.101.080 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.080 - Establishment of area—Ordinance.

RCW 35.101.080 Establishment of area—Ordinance.Only after an initiation petition has been presented to the legislative authority under RCW 35.101.020 and only after the legislative authority has conducted a hearing under RCW 35.101.030, may the legislative authority adopt an ordinance to establish an area. If the legislative authority adopts an ordinance to establish an area, the ordinance shall contain the following information:(1) The number, date, and title of the resolution of intention pursuant to which it was adopted;(2) The time and place the hearing was held concerning the formation of the area;(3) The description of the boundaries of the area;(4) The initial or additional rate of charges to be imposed with a breakdown by classification, if such classification is used;(5) A statement that an area has been established; and(6) The uses to which the charge revenue shall be put. Uses shall conform to the uses declared in the initiation petition under RCW 35.101.020.[ 2003 c 148 § 8.]
WA Rev Code § 35.101.090 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.090 - Administration, collection of lodging charge.

RCW 35.101.090 Administration, collection of lodging charge.(1) The charge authorized by this chapter shall be administered by the department of revenue and shall be collected by lodging businesses from those persons who are taxable by the state under chapter 82.08 RCW. Chapter 82.32 RCW applies to the charge imposed under this chapter.(2) At least seventy-five days prior to the effective date of the resolution or ordinance imposing the charge, the legislative authority shall contract for the administration and collection by the department of revenue.(3) The charges authorized by this chapter that are collected by the department of revenue shall be deposited by the department in the local tourism promotion account created in RCW 35.101.100.[ 2003 c 148 § 9.]
WA Rev Code § 35.101.100 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.100 - Local tourism promotion account created.

RCW 35.101.100 Local tourism promotion account created.The local tourism promotion account is created in the custody of the state treasurer. All receipts from the charges for tourism promotion must be deposited into this account. Expenditures from the account may only be used for tourism promotion. The state treasurer shall distribute the money in the account on a monthly basis to the legislative authority on whose behalf the money was collected.[ 2003 c 148 § 10.]
WA Rev Code § 35.101.110 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.110 - Charges are in addition to special assessments.

RCW 35.101.110 Charges are in addition to special assessments.The charges imposed under this chapter are in addition to the special assessments that may be levied under chapter 35.87A RCW.[ 2003 c 148 § 11.]
WA Rev Code § 35.101.120 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.120 - Charges are not a tax on sale of lodging.

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.]
WA Rev Code § 35.101.130 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.130 - Legislative authority has sole discretion concerning use for tourism promotion—Contracts for operation of area—Lodging charge removal.

RCW 35.101.130 Legislative authority has sole discretion concerning use for tourism promotion—Contracts for operation of area—Lodging charge removal.(1) The legislative authority imposing the charge shall have sole discretion as to how the revenue derived from the charge is to be used to promote tourism that increases the number of tourists to the area. However, the legislative authority may appoint existing advisory boards or commissions to make recommendations as to its use, or the legislative authority may create a new advisory board or commission for that purpose.(2) The legislative authority may contract with tourism destination marketing organizations or other similar organizations to administer the operation of the area, so long as the administration complies with all applicable provisions of law, including this chapter, and with all county, city, or town resolutions and ordinances, and with all regulations lawfully imposed by the state auditor or other state agencies.(3) If a majority of those lodging businesses assessed the charges imposed under RCW 35.101.050 or 35.101.057 petition in writing to the legislative authority that the charge be removed, the legislative authority must remove the charge. The legislative authority may determine the timing of when to remove the charge so that the effective date of the expiration of the charge will not adversely impact existing contractual obligations not to exceed twelve months. The legislative authority may not be held liable for any financial obligations, contractual obligations, or damages for removing the charge.(4) Any legislative authority with a charge in place under RCW 35.101.050 as of January 1, 2020, shall not have the charge be amended as provided under subsection (3) of this section unless the legislative authority has adopted an increase to the charge as authorized in RCW 35.101.057.[ 2020 c 215 § 3; 2003 c 148 § 13.]
WA Rev Code § 35.101.140 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.101 - Tourism Promotion Areas.|35.101.140 - Disestablishment of area—Hearing—Resolution.

RCW 35.101.140 Disestablishment of area—Hearing—Resolution.The legislative authority may disestablish an area by ordinance after a hearing before the legislative authority. The legislative authority shall adopt a resolution of intention to disestablish the area at least fifteen days prior to the hearing required by this section. The resolution shall give the time and place of the hearing.[ 2003 c 148 § 14.]
WA Rev Code § 35.102.010 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.010 - Findings—Intent.

RCW 35.102.010 Findings—Intent.The legislature finds that businesses in Washington are concerned about the potential for multiple taxation that arises due to the various city business and occupation taxes and are concerned about the lack of uniformity among city jurisdictions. The current system has a negative impact on Washington's business climate. The legislature further finds that local business and occupation tax revenue provides a sizable portion of city revenue that is used for essential services. The legislature recognizes that local government services contribute to a healthy business climate.The legislature intends to provide for a more uniform system of city business and occupation taxes that eliminates multiple taxation, while allowing for some continued local control and flexibility to cities.[ 2003 c 79 § 1.]
WA Rev Code § 35.102.020 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.020 - Limited scope—Utility businesses.

RCW 35.102.020 Limited scope—Utility businesses.Chapter 79, Laws of 2003 does not apply to taxes on any service that historically or traditionally has been taxed as a utility business for municipal tax purposes, such as:(1) A light and power business or a natural gas distribution business, as defined in RCW 82.16.010;(2) A telephone business, as defined in RCW 82.16.010;(3) Cable television services;(4) Sewer or water services;(5) Drainage services;(6) Solid waste services; or(7) Steam services.[ 2007 c 6 § 1021; 2003 c 79 § 2.]NOTES:Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.Findings—Intent—2007 c 6: See note following RCW 82.14.390.
WA Rev Code § 35.102.030 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.030 - Definitions.

RCW 35.102.030 Definitions.The definitions in this section apply throughout chapter 79, Laws of 2003, unless the context clearly requires otherwise.(1) "Business" has the same meaning as given in chapter 82.04 RCW.(2) "City" means a city, town, or code city.(3) "Business and occupation tax" or "gross receipts tax" means a tax imposed on or measured by the value of products, the gross income of the business, or the gross proceeds of sales, as the case may be, and that is the legal liability of the business.(4) "Value of products" has the same meaning as given in chapter 82.04 RCW.(5) "Gross income of the business" has the same meaning as given in chapter 82.04 RCW.(6) "Gross proceeds of sales" has the same meaning as given in chapter 82.04 RCW.[ 2003 c 79 § 3.]
WA Rev Code § 35.102.050 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.050 - Nexus required.

RCW 35.102.050 Nexus required.A city may not impose a business and occupation tax on a person unless that person has nexus with the city. For the purposes of this section, the term "nexus" means business activities conducted by a person sufficient to subject that person to the taxing jurisdiction of a city under the standards established for interstate commerce under the commerce clause of the United States Constitution. Mere registration under or compliance with the streamlined sales and use tax agreement does not constitute nexus for the purposes of this section.[ 2008 c 129 § 4; 2003 c 79 § 5.]
WA Rev Code § 35.102.060 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.060 - Multiple taxation—Credit system.

RCW 35.102.060 Multiple taxation—Credit system.(1) A city that imposes a business and occupation tax shall provide for a system of credits to avoid multiple taxation as follows:(a) Persons who engage in business activities that are within the purview of more than one classification of the tax shall be taxable under each applicable classification.(b) Notwithstanding anything to the contrary in this section, if imposition of the tax would place an undue burden upon interstate commerce or violate constitutional requirements, a taxpayer shall be allowed a credit only to the extent necessary to preserve the validity of the tax.(c) Persons taxable under the retailing or wholesaling classification with respect to selling products in a city shall be allowed a credit against those taxes for any eligible gross receipts taxes paid by the person (i) with respect to the manufacturing of the products sold in the city, and (ii) with respect to the extracting of the products, or the ingredients used in the products, sold in the city. The amount of the credit shall not exceed the tax liability arising with respect to the sale of those products.(d) Persons taxable under the manufacturing classification with respect to manufacturing products in a city shall be allowed a credit against that tax for any eligible gross receipts tax paid by the person with respect to extracting the ingredients of the products manufactured in the city and with respect to manufacturing the products other than in the city. The amount of the credit shall not exceed the tax liability arising with respect to the manufacturing of those products.(e) Persons taxable under the retailing or wholesaling classification with respect to selling products in a city shall be allowed a credit against those taxes for any eligible gross receipts taxes paid by the person with respect to the printing, or the printing and publishing, of the products sold within the city. The amount of the credit shall not exceed the tax liability arising with respect to the sale of those products.(2) The model ordinance shall be drafted to address the issue of multiple taxation for those tax classifications that are in addition to those enumerated in subsection (1)(c) through (e) of this section. The objective of any such provisions shall be to eliminate multiple taxation of the same income by two or more cities.[ 2003 c 79 § 6.]
WA Rev Code § 35.102.070 (2021)
2021 Revised Code of Washington|Title 35 - Cities and Towns|Chapter 35.102 - Municipal Business and Occupation Tax.|35.102.070 - Reporting frequency.

RCW 35.102.070 Reporting frequency.A city that imposes a business and occupation tax must allow reporting and payment of tax on a monthly, quarterly, or annual basis. The frequency for any particular person may be assigned at the discretion of the city, except that monthly reporting may be assigned only if it can be demonstrated that the taxpayer is remitting excise tax to the state on a monthly basis. For persons assigned a monthly frequency, payment is due within the same time period provided for monthly taxpayers under RCW 82.32.045. For persons assigned a quarterly or annual frequency, payment is due within the same time period as provided for quarterly or annual frequency under RCW 82.32.045. Until December 31, 2020, for persons assigned annual frequency, payment is due on or before the last day of the month next succeeding the end of the period covered by the return. Beginning January 1, 2021, and thereafter, for persons assigned annual frequency, payment is due within the same time period as provided for annual frequency under RCW 82.32.045.[ 2019 c 63 § 3; 2003 c 79 § 7.]NOTES:Findings—Intent—2019 c 63: See note following RCW 82.32.045.