Washington 2025-2026 Regular Session

Washington House Bill HB1882

Introduced
2/7/25  

Caption

AN ACT Relating to imposing an additional temporary state tax on lodging;

Summary

HB1882 would impose several new temporary state taxes and dedicate the resulting revenue to transportation, tourism, and related public programs. The bill adds an additional tax on retail sales of tangible personal property, digital goods and services, certain services, extended warranties, and other retail sales categories, and it also adds an additional tax on retail car rentals. It further creates a new temporary surcharge on motor vehicle retail sales, with specified exclusions for certain farm vehicles, off-road vehicles, nonhighway vehicles, and snowmobiles. Revenue from the vehicle-related taxes is directed to multimodal transportation and performance audit accounts. The bill also creates an additional temporary lodging tax. A 2 percent tax would apply to short-term lodging stays during the April-through-September period, with an exemption for continuous stays of one month or more. The lodging tax revenues would be deposited into a new enhanced tourism account and distributed among counties, human trafficking victim services, and state tourism programs. The lodging tax provision is temporary and includes an expiration date, after which any remaining balance in the account would transfer to the state general fund.

Impact

HB1882 would amend Washington tax law by adding new temporary excise-style taxes and creating new dedicated accounts for the resulting revenue. It would affect retailers, lodging providers, car rental businesses, motor vehicle purchasers, and consumers of taxable goods and services, while also changing how certain tax receipts are allocated among state and local accounts. The bill would establish or modify statutory provisions governing the multimodal transportation account, performance audits funding, and a new enhanced tourism account, and it would direct revenue to counties, tourism promotion, and human trafficking response programs.

Sentiment

Based on the bill text and available context, the measure appears to be framed as a revenue-raising and targeted funding bill rather than a broadly controversial policy change, but no committee transcript or vote record is available to show formal debate or support levels. The structure of the bill suggests an intent to link new taxes to visible public purposes such as transportation, tourism, and victim services. Because there are no recorded votes or hearing comments in the provided materials, the overall sentiment cannot be measured from legislative action history.

Contention

The main points of likely contention are the creation of new temporary taxes and the breadth of the tax base. The bill reaches a wide range of retail transactions, including digital goods and services, and adds new charges on lodging, car rentals, and motor vehicles, which could draw concern from consumers, the hospitality industry, rental car businesses, and auto buyers. Another possible point of debate is the earmarking of revenues across multiple accounts and programs, including county distributions, tourism promotion, transportation, and human trafficking services, which may raise questions about tax burden, fairness, and whether the funds should instead go to the general fund or other priorities.

Companion Bills

No companion bills found.

Previously Filed As

WA HB2583

Concerning authority to impose local excise taxes on lodging.

WA SB5251

Concerning lodging tax revenues.

WA HB2745

Increasing temporarily insurance premium taxes on insurers to fund health insurance premium assistance.

WA HB1386

Imposing a new tax on firearms, firearm parts, and ammunition.

WA HB2038

Establishing the youth behavioral health account and funding the account through the imposition of a business and occupation additional tax on the operation of social media platforms.

WA SB5799

Establishing the youth behavioral health account and funding the account through the imposition of a business and occupation additional tax on the operation of social media platforms.

WA HB1080

Concerning fee disclosure for lodging accommodations.

WA SB6141

AN ACT Relating to temporarily limiting the annual adjustment to the maximum weekly benefit amount for paid family and medical leave;

WA HB1506

Imposing a business and occupation tax on state-chartered credit unions that merge with a commercial bank.

WA HB2270

Providing specified flexibility for use of lodging tax revenues for small cities.

Similar Bills

No similar bills found.