67.40.100 - Limitation on license fees and taxes on hotels, motels, rooming houses, trailer camps, etc.

Limitation on license fees and taxes on hotels, motels, rooming houses, trailer camps, etc. (Contingent repealer.)

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Notes: Reviser's note: RCW 67.40.100 is repealed if the transfer date in RCW 36.100.230 occurs.

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.]