This bill amends RCW 82.08.020 to add a new, temporary 2 percent tax on the furnishing of short-term lodging for stays that include any dates between April 1, 2026, and September 30, 2026. The tax applies to reservations or bookings for that covered period if the reservation is made after the section’s effective date (the effective date is not specified in the provided text). The new lodging tax does not apply to lodging furnished or sold for a continuous period of one month or more. The bill creates an enhanced tourism account in chapter 43.31 RCW to receive revenues from the new RCW 82.08.020(6) tax, requires the State Treasurer to deposit and distribute the revenues, and specifies distribution of that account as 25 percent to counties (pro rata based on amounts collected), 25 percent to programs assisting victims of human trafficking and exploitation (spending only after appropriation), and 50 percent to support state tourism programs (spending only after appropriation). The enhanced tourism account and its section expire July 1, 2027, and any residual balance immediately before expiration must be transferred to the state general fund. The provision that RCW 82.32.808 does not apply to this act is included in the bill. The amended RCW text retains existing tax provisions, including the 6.5 percent general state retail sales tax, a 5.9 percent additional tax on retail car rentals, a 0.3 percent additional motor vehicle retail sales tax (dating from July 1, 2003), and a 0.16 percent dedication for performance audits. The bill references statutory vehicle definitions and lists exclusions for the motor vehicle tax subsection (farm tractors or farm vehicles except when used in cannabis production, off-road vehicles, nonhighway vehicles, and snowmobiles). The provided text does not define “short-term lodging,” does not state the section’s effective date, and does not include administrative or implementation details.

If enacted, the bill creates a temporary, additional 2% tax on short-term lodging for any stay with dates between April 1 and September 30, 2026, which lodging businesses would need to collect on reservations booked after the section’s effective date (the bill excludes stays of one month or longer). The State Treasurer would deposit these receipts into a new enhanced tourism account that is split 25% to counties (pro rata based on collections), 25% reserved for programs that assist victims of human trafficking and exploitation (available only after legislative appropriation), and 50% reserved for state tourism programs (also only after appropriation); the account expires July 1, 2027, and any leftover balance then transfers to the state general fund. The people and entities most directly affected are travelers (who likely pay the added 2%), lodging businesses (which must collect and remit the tax), counties (which receive a share of revenue), and designated victim-assistance and state tourism programs (which may receive funding subject to appropriation). Key implementation details are missing from the provided text: the act’s effective date and a statutory definition of “short-term lodging” are not included here, so it is unclear exactly which rentals or bookings would be subject to the tax and when remittance obligations begin.