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It is a consumer tax on lodging charges for periods of less than 30 consecutive days for hotels, motels, rooming houses, private campgrounds, RV parks, and similar facilities.
There are no restrictions based on the number of units, except:
- In Spokane County, there must be 40 or more units for the tax to apply.
- In Pierce County, the tax is .02 for 25 or less units and .05 for 26 or more units.
This tax is in addition to other taxes that may apply.
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