Lodging special assessments

This bill:

Authorizes lodging businesses to collect from their guests, as a separately-stated charge, parking and business improvement area special assessments. A lodging business that passes these assessments on to its guests as a separately-stated charge is deemed to be collecting such assessments as an agent for the jurisdiction levying the assessment.

Establishes that the separately-stated charge is not part of the selling price of the lodging for state and local sales tax purposes or part of the gross proceeds of sales for purposes of the state’s B&O tax.

Applies retroactively for any taxpayer who has been assessed taxes on any special assessment amounts collected by a lodging business prior to the effective date of the bill. No refunds may be made on taxes lawfully paid prior to the effective date of this legislation.

Effective May 10, 2021 ( ESHB 1512 , Chapter 225, Laws of 2021).

See Collection of parking and business improvement area special assessments by lodging businesses